Hungary tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Hungary has the lowest flat income tax rate in the EU (15%). Residency triggers at 183+ days OR domicile. Hungary's rate, plus its VAT system, makes it a popular destination for European entrepreneurs.
- 15% flat income tax, lowest in the EU.
- 183+ days OR Hungarian domicile = resident.
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
Hungary tax residency, FAQ
How many days can I spend in Hungary before becoming a tax resident?
Generally, spending more than 183 days in Hungary during a calendar year can make you a tax resident.
How does Hungary count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does Hungary use?
Hungary measures residency over calendar year (jan 1 – dec 31).
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