{"id":183,"date":"2026-09-02T14:23:35","date_gmt":"2026-09-02T14:23:35","guid":{"rendered":"https:\/\/www.ptireturns.com\/blog\/?p=183"},"modified":"2026-09-21T07:50:23","modified_gmt":"2026-09-21T07:50:23","slug":"rental-property-tax","status":"publish","type":"post","link":"https:\/\/www.ptireturns.com\/blog\/rental-property-tax\/","title":{"rendered":"Rental income tax in Hungary &#8211; What you need to know"},"content":{"rendered":"\r\n<p class=\"wp-block-paragraph\">If you are a foreigner who owns a rental house or an apartment in Hungary, and you are earning a profit, you are required to <strong><a href=\"https:\/\/www.ptireturns.com\/property-tax-services\/hungary\" target=\"_blank\" rel=\"noopener\">file a rental income tax return<\/a><\/strong> to the Hungarian tax office by 20 May 2026.<\/p>\r\n<p><!--more--><\/p>\r\n\r\n<p class=\"wp-block-paragraph\">Do you earn rental profit from a property in Hungary? If so, you may have questions about your tax obligations and requirements.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">In this guide, we will cover everything you need to know about rental income tax in Hungary if you are a non-resident landlord.<\/p>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><a href=\"#how-can-i-get-help-with-property-taxes-in-hungary\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"415\" class=\"wp-image-540\" title=\"Avoid overpaying Hungarian property tax\" src=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2021\/02\/avoid-overpaying-hungarian-property-tax-1-1024x415.jpg\" alt=\"Avoid overpaying Hungarian property tax\" srcset=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2021\/02\/avoid-overpaying-hungarian-property-tax-1-1024x415.jpg 1024w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2021\/02\/avoid-overpaying-hungarian-property-tax-1-300x122.jpg 300w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2021\/02\/avoid-overpaying-hungarian-property-tax-1-768x311.jpg 768w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2021\/02\/avoid-overpaying-hungarian-property-tax-1-780x316.jpg 780w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2021\/02\/avoid-overpaying-hungarian-property-tax-1-1000x405.jpg 1000w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2021\/02\/avoid-overpaying-hungarian-property-tax-1.jpg 1400w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\r\n\r\n\r\n\r\n<p>First things first. Let\u2019s take a closer look at tax residency status requirements in Hungary, followed by information on <strong><a href=\"https:\/\/www.ptireturns.com\/blog\/foreign-rental-income-tax\/\" target=\"_blank\" rel=\"noopener\">property tax return filing<\/a><\/strong>.<\/p>\r\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #ffffff;color:#ffffff\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #ffffff;color:#ffffff\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.ptireturns.com\/blog\/rental-property-tax\/#Why_does_my_Hungarian_tax_residency_status_matter\" >Why does my Hungarian tax residency status matter?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.ptireturns.com\/blog\/rental-property-tax\/#Am_I_a_non-resident_or_a_resident_in_Hungary\" >Am I a non-resident or a resident in Hungary?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.ptireturns.com\/blog\/rental-property-tax\/#What_are_the_tax_obligations_of_non-resident_landlords_in_Hungary\" >What are the tax obligations of non-resident landlords in Hungary?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.ptireturns.com\/blog\/rental-property-tax\/#When_do_you_need_to_file_a_rental_income_tax_return_in_Hungary\" >When do you need to file a rental income tax return in Hungary?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.ptireturns.com\/blog\/rental-property-tax\/#How_is_personal_income_tax_calculated_in_Hungary\" >How is personal income tax calculated in Hungary?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.ptireturns.com\/blog\/rental-property-tax\/#What_tax_number_is_used_in_Hungary\" >What tax number is used in Hungary?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.ptireturns.com\/blog\/rental-property-tax\/#What_documents_do_I_need_to_prepare_for_my_landlord_tax_return_in_Hungary\" >What documents do I need to prepare for my landlord tax return in Hungary?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.ptireturns.com\/blog\/rental-property-tax\/#What_are_the_double_taxation_agreements\" >What are the double taxation agreements?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.ptireturns.com\/blog\/rental-property-tax\/#How_can_I_get_help_with_property_taxes_in_Hungary_How_PTI_Returns_can_help\" >How can I get help with property taxes in Hungary? How PTI Returns can help?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.ptireturns.com\/blog\/rental-property-tax\/#Hungarian_Rental_Tax_FAQs\" >Hungarian Rental Tax FAQs<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\" id=\"why-does-my-hungarian-tax-residency-status-matter\"><span class=\"ez-toc-section\" id=\"Why_does_my_Hungarian_tax_residency_status_matter\"><\/span>Why does my Hungarian tax residency status matter?<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">In short, non-residents are taxed only on their earnings from Hungarian sources. In other words, if you are considered a non-resident, you will not have to pay any taxes in Hungary on your <strong><a href=\"https:\/\/www.ptireturns.com\/blog\/file-property-tax-overseas-while-you-drink-your-coffee\/\" target=\"_blank\" rel=\"noopener\">worldwide income<\/a><\/strong>.<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"am-i-a-non-resident-or-resident-in-hungary\"><span class=\"ez-toc-section\" id=\"Am_I_a_non-resident_or_a_resident_in_Hungary\"><\/span>Am I a non-resident or a resident in Hungary?<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">You are considered a non-resident in Hungary if you primarily live in another country and you spend less than 183 days in Hungary each year.<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"what-are-the-tax-obligations-of-non-resident-hungarian-rental-property-owners\"><span class=\"ez-toc-section\" id=\"What_are_the_tax_obligations_of_non-resident_landlords_in_Hungary\"><\/span>What are the tax obligations of non-resident landlords in Hungary?<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">If you are a non-resident landlord in Hungary, and you are earning a rental profit, you are required to submit a rental income tax return to the Hungarian tax office each year.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Learn more below about how PTI Returns can help you prepare your Hungarian non-resident landlord tax return.<\/p>\r\n\r\n<div class=\"wp-block-buttons is-content-justification-center\">\r\n<div class=\"text-center\">\u00a0<\/div>\r\n<div><div class=\"wp-block-buttons is-content-justification-center\">\r\n<div class=\"text-center\"><strong><a class=\"wp-block-button__link has-background\" style=\"background-color: #c33a32;\" href=\"https:\/\/www.ptireturns.com\/property-tax-services\/hungary\/#request-callback\" target=\"_blank\" rel=\"noreferrer noopener\">CLAIM YOUR HUNGARIAN PROPERTY TAX RETURN ONLINE<\/a><\/strong><\/div>\r\n<\/div><\/div>\r\n<div>\u00a0<\/div>\r\n<\/div>\r\n\r\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.ptireturns.com\/property-tax-services\/hungary\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"415\" class=\"wp-image-185\" title=\"Why does my Hungarian tax residency status matter?\" src=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/08\/hungarian-tax-residency-status-1024x415.jpg\" alt=\"Why does my Hungarian tax residency status matter?\" srcset=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/08\/hungarian-tax-residency-status-1024x415.jpg 1024w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/08\/hungarian-tax-residency-status-300x121.jpg 300w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/08\/hungarian-tax-residency-status-768x311.jpg 768w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/08\/hungarian-tax-residency-status-1536x622.jpg 1536w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/08\/hungarian-tax-residency-status-780x316.jpg 780w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/08\/hungarian-tax-residency-status-1000x405.jpg 1000w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/08\/hungarian-tax-residency-status-1400x567.jpg 1400w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/08\/hungarian-tax-residency-status.jpg 1640w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"when-do-you-need-to-file-a-hungarian-individual-income-tax-return\"><span class=\"ez-toc-section\" id=\"When_do_you_need_to_file_a_rental_income_tax_return_in_Hungary\"><\/span>When do you need to file a rental income tax return in Hungary?<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">The deadline to <strong><a href=\"https:\/\/www.ptireturns.com\/blog\/property-tax-savvy\/\" target=\"_blank\" rel=\"noopener\">file non-resident landlord tax return in Hungary<\/a><\/strong> is 20 May each year.<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"how-is-personal-income-tax-calculated-in-hungary\"><span class=\"ez-toc-section\" id=\"How_is_personal_income_tax_calculated_in_Hungary\"><\/span>How is personal income tax calculated in Hungary?<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">In Hungary, there is a flat rate of 15% for income tax.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">This taxation applies to several types of income, including:<\/p>\r\n\r\n\r\n\r\n<ol class=\"wp-block-list\">\r\n<li>rental<\/li>\r\n<li>employment<\/li>\r\n<li>income from independent business activities<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">You should pay tax on either: the rental earnings you receive, reduced by 10%, or on the actual profit you earn (rental income with allowable costs deducted).<\/p>\r\n\n<table id=\"tablepress-78\" class=\"tablepress tablepress-id-78\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">Method<\/th><th class=\"column-2\">How it works<\/th><th class=\"column-3\">Best suited for<\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">10% expense deduction<\/td><td class=\"column-2\">Automatically deduct 10% of gross rental income<\/td><td class=\"column-3\">Landlords with relatively low expenses or limited documentation<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">Actual expenses<\/td><td class=\"column-2\">Deduct eligible documented expenses<\/td><td class=\"column-3\">Landlords with significant deductible costs<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-78 from cache -->\r\n\r\n\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"what-tax-number-is-used-in-hungary\"><span class=\"ez-toc-section\" id=\"What_tax_number_is_used_in_Hungary\"><\/span>What tax number is used in Hungary?<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">The tax number is called \u201c<a href=\"https:\/\/www.ptireturns.com\/blog\/hungarian-tax-number-requirements\/\" target=\"_blank\" rel=\"noopener\"><strong>ad\u00f3azonos\u00edt\u00f3 jel<\/strong><\/a>\u201d and all taxpayers should have it.<\/p>\r\n\r\n\r\n\r\n<h3 class=\"wp-block-heading\">Should non-residents apply for a tax number in Hungary?<\/h3>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Yes, every non-resident is required to apply for it. You will need it to <strong><a href=\"https:\/\/www.ptireturns.com\/blog\/all-you-need-to-know-about-tax-for-your-first-overseas-buy-to-let-property\/\" target=\"_blank\" rel=\"noopener\">buy real estate and earn rental income<\/a><\/strong>.<\/p>\r\n\r\n<p>&nbsp;<\/p>\r\n\r\n<h2 class=\"wp-block-heading\" id=\"what-documents-do-i-need-to-prepare-for-my-rental-income-tax-return-in-hungary\"><span class=\"ez-toc-section\" id=\"What_documents_do_I_need_to_prepare_for_my_landlord_tax_return_in_Hungary\"><\/span>What documents do I need to prepare for my landlord tax return in Hungary?<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">In order to prepare your <span style=\"font-weight: 400;\">tax return for non-resident landlord in Hungary<\/span>, you will need:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>your rental income documents<\/li>\r\n<li>all relevant invoices for <strong><a href=\"https:\/\/www.ptireturns.com\/blog\/repairs-on-rental-property-tax-deductible\/\" target=\"_blank\" rel=\"noopener\">repairs and renovation<\/a><\/strong> and all other costs if there are any<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"what-are-the-double-taxation-agreements\"><span class=\"ez-toc-section\" id=\"What_are_the_double_taxation_agreements\"><\/span>What are the double taxation agreements?<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Hungary has over 80 double-taxation treaties with countries around the world.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">If you are entitled to avail of a double taxation treaty, you may be able to <strong><a href=\"https:\/\/www.ptireturns.com\/blog\/top-tips-on-reducing-property-income-tax-for-overseas-landlords\/\" target=\"_blank\" rel=\"noopener\">pay a reduced rate of tax<\/a><\/strong> in Hungary.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Here are some examples of Hungarian double taxation treaties:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li><strong>UK and Irish residents<\/strong>\r\n<ul>\r\n<li>If you are a <strong><a href=\"https:\/\/www.ptireturns.com\/blog\/rental-income-tax-ireland\/\" target=\"_blank\" rel=\"noopener\">resident of Ireland<\/a><\/strong> or the UK, you can <strong><a href=\"https:\/\/www.ptireturns.com\/blog\/tax-tips-for-foreigners-property-in-uk\/\" target=\"_blank\" rel=\"noopener\">avail of double taxation agreements<\/a><\/strong> and claim relief.<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li><strong>Spain<\/strong>\r\n<ul>\r\n<li>The same applies to Spain. There is a double-taxation agreement between Spain and Hungary and <strong><a href=\"https:\/\/www.ptireturns.com\/blog\/spanish-rental-income-taxable-uk\/\" target=\"_blank\" rel=\"noopener\">tax relief is applicable<\/a><\/strong>.<\/li>\r\n<\/ul>\r\n<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"is-layout-flex wp-block-buttons-is-layout-flex\">&nbsp;<\/p>\r\n<div class=\"wp-block-button\"><div class=\"wp-block-buttons is-content-justification-center\">\r\n<div class=\"text-center\"><strong><a class=\"wp-block-button__link has-background\" style=\"background-color: #c33a32;\" href=\"https:\/\/www.ptireturns.com\/property-tax-services\/spanish-tax-rental-income\/#request-callback\" target=\"_blank\" rel=\"noreferrer noopener\">CLAIM YOUR SPANISH PROPERTY TAX RETURN ONLINE<\/a><\/strong><\/div>\r\n<\/div><\/div>\r\n<div class=\"wp-block-buttons is-content-justification-center\">\r\n<div>\u00a0<\/div>\r\n<div>\u00a0<\/div>\r\n<\/div>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.ptireturns.com\/property-tax-services\/hungary\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"415\" class=\"wp-image-191\" title=\"Hungarian double taxation treaties\" src=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/08\/double-taxation-agreements-hungary-1024x415.jpg\" alt=\"Hungarian double taxation treaties for tax on rental profit from property\" srcset=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/08\/double-taxation-agreements-hungary-1024x415.jpg 1024w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/08\/double-taxation-agreements-hungary-300x121.jpg 300w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/08\/double-taxation-agreements-hungary-768x311.jpg 768w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/08\/double-taxation-agreements-hungary-1536x622.jpg 1536w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/08\/double-taxation-agreements-hungary-780x316.jpg 780w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/08\/double-taxation-agreements-hungary-1000x405.jpg 1000w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/08\/double-taxation-agreements-hungary-1400x567.jpg 1400w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2020\/08\/double-taxation-agreements-hungary.jpg 1640w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\r\n\r\n\r\n\r\n<h4 class=\"wp-block-heading\"><a href=\"https:\/\/www.ptireturns.com\/property-tax-services\/hungary#property-tax-rates\" target=\"_blank\" rel=\"noreferrer noopener\">Tax Rates<\/a> and Deadlines in Hungary summary:<\/h4>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table is-style-stripes\">\r\n<p style=\"text-align: left;\">\n<table id=\"tablepress-20\" class=\"tablepress tablepress-id-20\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\">\u0422ax year <\/th><th class=\"column-2\">1st January- 31st December <\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">Income Tax Rate\u00a0<\/td><td class=\"column-2\">15% over net gain.<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">Income Tax Deadline\u00a0<\/td><td class=\"column-2\">20 May 2024<br \/>\n<br \/>\nThe deadline for filing a Hungarian tax return is around 20 May of the year following the tax year. There is an extended deadline to 20 November for individuals who file a declaration to the Hungarian tax office stating a reasonable excuse why a return cannot be filed.<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">Capital Gains Tax Rate\u00a0<\/td><td class=\"column-2\">15% (Capital Gains Tax in Hungary on a sale of a company containing property is 9%)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-20 from cache --><\/p>\r\n<\/figure>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\" id=\"how-can-i-get-help-with-property-taxes-in-hungary\"><span class=\"ez-toc-section\" id=\"How_can_I_get_help_with_property_taxes_in_Hungary_How_PTI_Returns_can_help\"><\/span>How can I get help with property taxes in Hungary? How PTI Returns can help?<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">You can easily <strong><a href=\"https:\/\/www.ptireturns.com\/blog\/non-resident-landlord-file-tax-return-online\/\" target=\"_blank\" rel=\"noopener\">file your rental income tax return in Hungary online<\/a><\/strong> with <strong><a href=\"https:\/\/www.ptireturns.com\/\" target=\"_blank\" rel=\"noopener\">PTI Returns<\/a><\/strong>.<br \/>We provide a <strong><a href=\"https:\/\/www.ptireturns.com\/property-tax-services\" target=\"_blank\" rel=\"noopener\">complete tax filing service<\/a><\/strong> aimed specifically at property owners who are residents outside of Hungary.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Our team will conduct a full review of your Hungarian tax profile and ensure you avail of every relief and entitlement you\u2019re due.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">We will keep you updated throughout the process and communicate directly with the Hungarian tax office on your behalf.<\/p>\r\n<p>&nbsp;<\/p>\r\n\r\n<div class=\"wp-block-button\"><div class=\"wp-block-buttons is-content-justification-center\">\r\n<div class=\"text-center\"><strong><a class=\"wp-block-button__link has-background\" style=\"background-color: #c33a32;\" href=\"https:\/\/www.ptireturns.com\/property-tax-services\/hungary\/#request-callback\" target=\"_blank\" rel=\"noreferrer noopener\">CLAIM YOUR HUNGARIAN PROPERTY TAX RETURN ONLINE<\/a><\/strong><\/div>\r\n<\/div><\/div>\r\n<div>\u00a0<\/div>\r\n<!-- \/wp:post-content -->\r\n\r\n<!-- wp:image {\"id\":541,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\r\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.ptireturns.com\/property-tax-services\/hungary\/\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"415\" class=\"wp-image-541\" title=\"Hungarian property tax return filing assistance\" src=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2021\/02\/hungarian-rental-property-tax-return-1024x415.jpg\" alt=\"Hungarian property tax return filing assistance\" srcset=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2021\/02\/hungarian-rental-property-tax-return-1024x415.jpg 1024w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2021\/02\/hungarian-rental-property-tax-return-300x122.jpg 300w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2021\/02\/hungarian-rental-property-tax-return-768x311.jpg 768w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2021\/02\/hungarian-rental-property-tax-return-780x316.jpg 780w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2021\/02\/hungarian-rental-property-tax-return-1000x405.jpg 1000w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2021\/02\/hungarian-rental-property-tax-return.jpg 1400w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\r\n<h2><span class=\"ez-toc-section\" id=\"Hungarian_Rental_Tax_FAQs\"><\/span>Hungarian Rental Tax FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\r\n<h3><strong>Do non-residents pay tax on rental income in Hungary?<\/strong><\/h3>\r\n<p><span class=\"citation-166 citation-end-166\">Yes, non-residents are required to pay tax on rental income earned from property located in Hungary.<\/span> <span class=\"citation-165 citation-end-165\">This income is subject to a <strong>flat personal income tax rate of 15%<\/strong>, which can be calculated using either actual documented expenses or a 10% flat-rate expense deduction.<\/span> <span class=\"citation-164 citation-end-164\">Additionally, non-resident landlords must file an annual tax return with the Hungarian tax authority.<\/span><\/p>\r\n<h3><strong>When is the Hungarian rental income tax return due?<\/strong><\/h3>\r\n<div role=\"feed\" aria-label=\"Chat messages\" aria-describedby=\"_r_44d_\">\r\n<div>\r\n<div>\r\n<div tabindex=\"0\" role=\"article\" aria-setsize=\"4\" aria-posinset=\"4\" aria-label=\"Message 4 of 4\">\r\n<div>\r\n<div>\r\n<div>\r\n<div>\r\n<div>\r\n<div>\r\n<p dir=\"ltr\">The Hungarian rental income tax return is due by May 20 each year, covering rental income earned in the previous calendar year. Non-resident landlords must file this return with the Hungarian tax office regardless of where they live, as long as they earn rental profit from property in Hungary.<\/p>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<div aria-hidden=\"true\">\r\n<h3><strong>What happens if I sell my Hungarian rental property?<\/strong><\/h3>\r\n<p>If you sell a rental property in Hungary, the profit is subject to a 15% capital gains tax (or 9% if you&#8217;re selling a company that holds the property, rather than the property itself). Non-resident sellers should report the sale to the Hungarian tax authorities and may want professional guidance to ensure all obligations are met correctly.<\/p>\r\n<h3><strong>Can PTI Returns file my Hungarian tax return?<\/strong><\/h3>\r\n<p>Yes, PTI Returns can prepare and file your Hungarian non-resident landlord tax return online, including a full review of your Hungarian tax profile to ensure you claim all applicable reliefs and entitlements. Their service is designed specifically for property owners who live outside Hungary and includes direct communication with the Hungarian tax office on your behalf.<\/p>\r\n<\/div>\r\n<\/div>\r\n<\/div>\r\n<!-- \/wp:image -->","protected":false},"excerpt":{"rendered":"<p>If you are a foreigner who owns a rental house or an apartment in Hungary, and you are earning a profit, you are required to file a rental income tax return to the Hungarian tax office by 20 May 2026.<\/p>\n","protected":false},"author":9,"featured_media":197,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_lmt_disableupdate":"yes","_lmt_disable":"no","footnotes":""},"categories":[23],"tags":[163,117,165,161,164,160,148,118,166,167,162],"class_list":["post-183","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hungarian-property-tax","tag-landlord-tax-help","tag-landlord-tax-return","tag-landlord-tax-return-form","tag-non-resident-landlord","tag-non-resident-landlord-tax-return","tag-property-tax-hungary","tag-rental-income-tax","tag-rental-income-tax-return","tag-rental-property-tax-accountant","tag-tax-return-for-non-resident-landlord","tag-tax-return-for-rental-property"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Hungary Rental Income Tax for Non-Residents | PTI Returns<\/title>\n<meta name=\"description\" content=\"Renting out property in Hungary as a foreign owner? Learn the 15% tax rate, deductions, filing deadline, tax number, treaty relief and documents required.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ptireturns.com\/blog\/rental-property-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hungary Rental Income Tax for Non-Residents | PTI Returns\" \/>\n<meta property=\"og:description\" content=\"Renting out property in Hungary as a foreign owner? 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