{"id":6056,"date":"2026-08-21T06:24:51","date_gmt":"2026-08-21T06:24:51","guid":{"rendered":"https:\/\/www.ptireturns.com\/blog\/?p=6056"},"modified":"2026-08-21T08:50:14","modified_gmt":"2026-08-21T08:50:14","slug":"hungarian-tax-number-requirements","status":"publish","type":"post","link":"https:\/\/www.ptireturns.com\/blog\/hungarian-tax-number-requirements\/","title":{"rendered":"Tax Number Requirements for Rental Income in Hungary"},"content":{"rendered":"<p aria-level=\"1\">Owning a rental property abroad comes with a different set of rules than you&#8217;re used to at home, and Hungary is no exception. Whether you&#8217;re <a href=\"https:\/\/www.ptireturns.com\/property-tax-services\/hungary\/\" target=\"_blank\" rel=\"noopener\"><strong>renting out an apartment in Budapest<\/strong><\/a> or a <strong>holiday home by Lake Balaton<\/strong>, the Hungarian tax authority expects you to register, report, and pay tax on that income, regardless of where you live.<\/p>\n<p aria-level=\"1\">The good news is that once you understand the basics, the system is fairly straightforward. Below, we answer the most common questions foreign property owners have about tax numbers, <strong>rental income<\/strong>, and <strong>capital gains in Hungary<\/strong>.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 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\/hungarian-tax-number-requirements\/#Does_a_Foreigner_Have_to_Pay_Property_Tax_in_Hungary\" >Does a Foreigner Have to Pay Property Tax in Hungary?\u00a0<\/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\/hungarian-tax-number-requirements\/#Does_a_foreigner_have_to_pay_income_tax\" >Does a foreigner have to pay income tax?\u00a0<\/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\/hungarian-tax-number-requirements\/#Is_a_tax_identification_number_required\" >Is a tax identification number\u00a0required?\u00a0<\/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\/hungarian-tax-number-requirements\/#What_is_an_Adoazonosito_Jel\" >What is an\u00a0Ad\u00f3azonos\u00edt\u00f3\u00a0Jel?\u00a0<\/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\/hungarian-tax-number-requirements\/#How_to_get_a_tax_number_in_Hungary\" >How to get a tax number 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\/hungarian-tax-number-requirements\/#What_tax_do_I_pay_on_my_rental\" >What tax do I pay on my rental?\u00a0<\/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\/hungarian-tax-number-requirements\/#What_if_my_property_is_leased_to_a_business_or_is_a_short-term_rental\" >What if my property is leased to a business, or is a short-term rental?\u00a0<\/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\/hungarian-tax-number-requirements\/#How_much_tax_do_you_pay_on_your_capital_gains\" >How much tax do you pay on your capital gains?\u00a0<\/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\/hungarian-tax-number-requirements\/#What_is_the_best_tax_strategy_for_rental_properties\" >What is the best tax strategy for rental properties?\u00a0<\/a><\/li><\/ul><\/nav><\/div>\n<h2 aria-level=\"1\"><span class=\"ez-toc-section\" id=\"Does_a_Foreigner_Have_to_Pay_Property_Tax_in_Hungary\"><\/span><span data-contrast=\"none\">Does a Foreigner Have to Pay Property Tax in Hungary?<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:360,&quot;335559739&quot;:80,&quot;335559740&quot;:278}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"auto\">Hungary has a refreshingly simple tax system when compared to the\u00a0sometimes bamboozling\u00a0laws in other EU countries. It is a single, 15%\u00a0flat rate with no brackets to figure out.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Of course, simple\u00a0doesn\u2019t\u00a0mean\u00a0no\u00a0complications at all. How you <a href=\"https:\/\/www.ptireturns.com\/blog\/non-resident-landlord-file-tax-return-online\/\" target=\"_blank\" rel=\"noopener\"><strong>calculate your net taxable income<\/strong><\/a>, who\u00a0is responsible for\u00a0withholding, and how you register your rental income all affect your\u00a0bottom line.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">On top of this, many important forms are referred to by their\u00a0Hungarian name,\u00a0which can also prove to be an obstacle to overcome.\u00a0\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">This guide will help you understand the broad strokes of the\u00a0system and\u00a0let you know exactly what you need to do to maximise your credits and exemptions.\u00a0\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">PTI\u00a0Returns\u00a0can help you navigate the\u00a0Hungarian tax system with our team of tax experts\u00a0who can work through your application in its native language, allowing you to rest easy knowing\u00a0you\u2019re\u00a0getting the best possible value out of your tax bill.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p aria-level=\"3\"><span data-contrast=\"none\">Key Takeaways<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Aptos\" data-listid=\"1\" data-list-defn-props=\"{&quot;335551671&quot;:0,&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Aptos&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"0\" data-aria-level=\"1\"><span data-contrast=\"auto\">You need a\u00a0<strong>Ad\u00f3azonos\u00edt\u00f3\u00a0Jel\u00a0(tax ID)<\/strong>\u00a0before you can earn any income.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Aptos\" data-listid=\"1\" data-list-defn-props=\"{&quot;335551671&quot;:0,&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Aptos&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Rental income is taxed at a flat\u00a015%,\u00a0but you can\u00a0get deductions based on your expenses.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Aptos\" data-listid=\"1\" data-list-defn-props=\"{&quot;335551671&quot;:0,&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Aptos&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">There is an option for a flat 10% tax rate if you\u00a0want to keep things simpler and more consistent.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Aptos\" data-listid=\"1\" data-list-defn-props=\"{&quot;335551671&quot;:0,&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Aptos&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Who pays the tax can change depending on your\u00a0tenant. It is your\u00a0responsibility\u00a0if\u00a0you\u2019re\u00a0renting residentially, but\u00a0if you rent to a\u00a0business,\u00a0it is their\u00a0responsibility\u00a0to withhold tax from the rent they pay you.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"-\" data-font=\"Aptos\" data-listid=\"1\" data-list-defn-props=\"{&quot;335551671&quot;:0,&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Aptos&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;-&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\"><a href=\"https:\/\/www.ptireturns.com\/blog\/all-you-need-to-know-about-tax-for-your-first-overseas-buy-to-let-property\/#Capital_gains_and_the_non-resident_landlord\" target=\"_blank\" rel=\"noopener\"><strong>Capital gains<\/strong><\/a> are taxed at the same flat 15% as all income, but tapering relief shrinks the taxable amount down to 0 by year 5. <\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n\n<h2 aria-level=\"3\"><span class=\"ez-toc-section\" id=\"Does_a_foreigner_have_to_pay_income_tax\"><\/span><span data-contrast=\"none\">Does a foreigner have to pay income tax?<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"auto\">If your income is Hungary-sourced, you\u00a0have to\u00a0pay tax on it, regardless of your tax residency. However, double taxation is unlikely.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">This is because\u00a0Hungary has tax treaties with over 80 other\u00a0territories;\u00a0this will prevent double taxation through foreign tax credits.\u00a0\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">The <strong>deadline for tax returns in Hungary is 20 May<\/strong>, regardless of whether you are a resident or\u00a0nonresident.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<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\">FILE YOUR NON-RESIDENT PROPERTY TAX RETURN ONLINE<\/a><\/strong><\/div>\r\n<\/div>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6061\" src=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/tax-rental-property-income-calculating.jpg\" alt=\"Calculating rental income tax\" width=\"2121\" height=\"1414\" srcset=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/tax-rental-property-income-calculating.jpg 2121w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/tax-rental-property-income-calculating-300x200.jpg 300w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/tax-rental-property-income-calculating-1024x683.jpg 1024w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/tax-rental-property-income-calculating-768x512.jpg 768w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/tax-rental-property-income-calculating-1536x1024.jpg 1536w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/tax-rental-property-income-calculating-2048x1365.jpg 2048w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/tax-rental-property-income-calculating-780x520.jpg 780w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/tax-rental-property-income-calculating-1000x667.jpg 1000w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/tax-rental-property-income-calculating-1400x933.jpg 1400w\" sizes=\"auto, (max-width: 2121px) 100vw, 2121px\" \/><\/p>\n<h2 aria-level=\"3\"><span class=\"ez-toc-section\" id=\"Is_a_tax_identification_number_required\"><\/span><span data-contrast=\"none\">Is a tax identification number\u00a0required?<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"auto\">Before you earn any Hungary-based income, including rental income, it is mandatory that you <strong>get a tax identification number<\/strong>. Without a tax identification\u00a0number,\u00a0you\u00a0won\u2019t\u00a0be able to legally file a return or <a href=\"https:\/\/www.ptireturns.com\/blog\/your-international-income-tax-requirements-when-renting-out-a-property-abroad\/#Hungary\" target=\"_blank\" rel=\"noopener\"><strong>receive rental payments<\/strong><\/a> through compliant channels.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">This applies whether you have EU citizenship or\u00a0you are\u00a0a non-EU alien. Though it is worth noting that EU citizens will be able to secure a tax ID more quickly, provided you have a registered address within the EU and valid identification documents.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<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\">GET YOUR HUNGARIAN TAX NUMBER NOW<\/a><\/strong><\/div>\r\n<\/div>\n<p>&nbsp;<\/p>\n<h2 aria-level=\"3\"><span class=\"ez-toc-section\" id=\"What_is_an_Adoazonosito_Jel\"><\/span><span data-contrast=\"none\">What is an\u00a0Ad\u00f3azonos\u00edt\u00f3\u00a0Jel?<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"auto\">The\u00a0Ad\u00f3azonos\u00edt\u00f3\u00a0Jel\u00a0(pronounced\u00a0AH-doh AH-zoh-noh-shee-toh\u00a0yell), is <strong>Hungary\u2019s 10-digit personal tax identification number<\/strong>. It is issued by the central tax authority, NAV (Nemzeti\u00a0Ad\u00f3-\u00a0\u00e9s\u00a0V\u00e1mhivatal).<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">It is used to\u00a0identify\u00a0individuals, both Hungarian and foreign, for\u00a0tax purposes.\u00a0It is distinct and separate from your\u00a0passport and\u00a0residence permit, it is found on its own document.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h2 aria-level=\"3\"><span class=\"ez-toc-section\" id=\"How_to_get_a_tax_number_in_Hungary\"><\/span><span data-contrast=\"none\">How to get a tax number in Hungary?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"auto\">Foreign nationals <strong>apply for the\u00a0Ad\u00f3azonos\u00edt\u00f3\u00a0Jel<\/strong>\u00a0using <strong>form T34<\/strong>. This must be done before you receive any taxable income. The T34 must be\u00a0submitted\u00a0to the NAV in person, by post, or electronically via\u00a0\u00dcgyf\u00e9lkapu\u00a0Client Gateway account<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">If\u00a0you\u2019re\u00a0<strong>applying for a tax number<\/strong> before you secure your Hungarian address, you can go through the NAV\u2019s Large Taxpayers Directorate.\u00a0When you do this the first thing\u00a0you\u2019ll\u00a0get is a temporary certificate which is issued\u00a0immediately, then later,\u00a0you\u2019ll\u00a0get the physical card by post.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<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\">GET HELP WITH MY HUNGARIAN TAX NUMBER<\/a><\/strong><\/div>\r\n<\/div>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6059\" src=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/hungary-tax-identification-number-budapest-old-town-1.jpg\" alt=\"Obtaining and using a Hungarian tax identification number\" width=\"2120\" height=\"1414\" srcset=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/hungary-tax-identification-number-budapest-old-town-1.jpg 2120w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/hungary-tax-identification-number-budapest-old-town-1-300x200.jpg 300w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/hungary-tax-identification-number-budapest-old-town-1-1024x683.jpg 1024w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/hungary-tax-identification-number-budapest-old-town-1-768x512.jpg 768w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/hungary-tax-identification-number-budapest-old-town-1-1536x1024.jpg 1536w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/hungary-tax-identification-number-budapest-old-town-1-2048x1366.jpg 2048w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/hungary-tax-identification-number-budapest-old-town-1-780x520.jpg 780w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/hungary-tax-identification-number-budapest-old-town-1-1000x667.jpg 1000w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/hungary-tax-identification-number-budapest-old-town-1-1400x934.jpg 1400w\" sizes=\"auto, (max-width: 2120px) 100vw, 2120px\" \/><\/p>\n<h2 aria-level=\"3\"><span class=\"ez-toc-section\" id=\"What_tax_do_I_pay_on_my_rental\"><\/span><span data-contrast=\"none\">What tax do I pay on my rental?<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p aria-level=\"3\"><span data-contrast=\"auto\">Hungary calls its income tax\u00a0<\/span><b><span data-contrast=\"auto\">SZJA<\/span><\/b><span data-contrast=\"auto\">,\u00a0it\u2019s\u00a0a <a href=\"https:\/\/www.ptireturns.com\/blog\/rental-property-tax\/\" target=\"_blank\" rel=\"noopener\"><strong>flat 15% on your net rental income<\/strong><\/a>, this means your income after expenses, not the full rent. To work out what your net income is you have two options:<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Actual costs method:\u00a0<\/span><\/b><span data-contrast=\"auto\">You gather and keep\u00a0receipts\u00a0for your expenses, including repairs, agency,\u00a0fees\u00a0and insurance. Then\u00a0you subtract those from the rent you collected.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Flat allowance method:<\/span><\/b><span data-contrast=\"auto\">\u00a0Rather than tracking expenses\u00a0throtugh\u00a0receipts, you can just take 10% off your gross figure and then pay 15% tax on the remaining 90%.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<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\">FILE YOUR NON-RESIDENT PROPERTY TAX RETURN ONLINE<\/a><\/strong><\/div>\r\n<\/div>\n<p>&nbsp;<\/p>\n<h2 aria-level=\"3\"><span class=\"ez-toc-section\" id=\"What_if_my_property_is_leased_to_a_business_or_is_a_short-term_rental\"><\/span><span data-contrast=\"none\">What if my property is leased to a business, or is a short-term rental?<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p aria-level=\"3\"><span data-contrast=\"auto\">If your\u00a0tenant is a business the company will\u00a0be required\u00a0to withhold 15% of the\u00a0rent\u00a0they pay you and transfer it directly to NAV. This covers your tax obligation and leaves you with the net amount.\u00a0<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/p>\n<p aria-level=\"3\"><span data-contrast=\"auto\">If\u00a0you\u2019re\u00a0<strong>renting to tourists short-term<\/strong> there is a separate taxation system from any income you generate. It is called\u00a0&#8220;<em>mag\u00e1nsz\u00e1ll\u00e1shely-szolg\u00e1ltat\u00e1s<\/em>&#8221;\u00a0which means private accommodation service. If you register under this category, rather than paying the 15% on your actual profit, you can opt to pay a flat fee per room, per year.<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/p>\n<h2 aria-level=\"3\"><span class=\"ez-toc-section\" id=\"How_much_tax_do_you_pay_on_your_capital_gains\"><\/span><span data-contrast=\"none\">How much tax do you pay on your capital gains?<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"auto\">Hungary\u00a0doesn\u2019t\u00a0distinguish between capital gains and other forms of income, so you will be expected to pay the <strong>15% flat income tax<\/strong> on any profit you make on <a href=\"https:\/\/www.ptireturns.com\/blog\/uk-resident-selling-property-in-spain\/\" target=\"_blank\" rel=\"noopener\"><strong>sale of your property<\/strong><\/a>.\u00a0\u00a0\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">There is relief on this tax, a tapering system that reduces the taxable amount of your capital gains the longer you have owned the property. By year 5 this reaches 0.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6060\" src=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/hungary-income-tax-foreigners-couple-reviewing-finances.jpg\" alt=\"Hungary income tax rules for foreigners.\" width=\"2121\" height=\"1414\" srcset=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/hungary-income-tax-foreigners-couple-reviewing-finances.jpg 2121w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/hungary-income-tax-foreigners-couple-reviewing-finances-300x200.jpg 300w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/hungary-income-tax-foreigners-couple-reviewing-finances-1024x683.jpg 1024w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/hungary-income-tax-foreigners-couple-reviewing-finances-768x512.jpg 768w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/hungary-income-tax-foreigners-couple-reviewing-finances-1536x1024.jpg 1536w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/hungary-income-tax-foreigners-couple-reviewing-finances-2048x1365.jpg 2048w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/hungary-income-tax-foreigners-couple-reviewing-finances-780x520.jpg 780w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/hungary-income-tax-foreigners-couple-reviewing-finances-1000x667.jpg 1000w, https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/hungary-income-tax-foreigners-couple-reviewing-finances-1400x933.jpg 1400w\" sizes=\"auto, (max-width: 2121px) 100vw, 2121px\" \/><\/p>\n<h2 aria-level=\"3\"><span class=\"ez-toc-section\" id=\"What_is_the_best_tax_strategy_for_rental_properties\"><\/span><span data-contrast=\"none\">What is the best tax strategy for rental properties?<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-contrast=\"auto\">The best way to minimise the taxes you pay on your\u00a0rental income is to track your expenses. While the flat rate is more consistent, it could lead to you paying more on your\u00a0income, especially if your overheads amount to more than 10% of your income.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">On top of this, consider your occupancy patterns. Is it better to\u00a0maintain\u00a0the property as a\u00a0short-term\u00a0letting accommodation, or for longer, more consistent\u00a0rental property.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">If you want to know what\u00a0the best method for you is, reach out to <a href=\"https:\/\/www.ptireturns.com\/\" target=\"_blank\" rel=\"noopener\"><strong>PTI Returns<\/strong><\/a> and\u00a0we\u2019ll\u00a0look at your situation. You can be sure that\u00a0we\u2019ll\u00a0find the method that works best for you.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{}\"> <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><\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Owning a rental property abroad comes with a different set of rules than you&#8217;re used to at home, and Hungary is no exception. Whether you&#8217;re renting out an apartment in Budapest or a holiday home by Lake Balaton, the Hungarian tax authority expects you to register, report, and pay tax on that income, regardless of&#8230; <a class=\"more-link\" href=\"https:\/\/www.ptireturns.com\/blog\/hungarian-tax-number-requirements\/\">Continue reading <span class=\"meta-nav\">&#8594;<\/span><\/a><\/p>\n","protected":false},"author":9,"featured_media":6062,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_lmt_disableupdate":"no","_lmt_disable":"no","footnotes":""},"categories":[23],"tags":[344,354,353,348,352,351,347,350,345,343,346,349],"class_list":["post-6056","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hungarian-property-tax","tag-apply-for-tax-identification-number","tag-capital-gain-tax-hungary","tag-hungary-income-tax-for-foreigners","tag-hungary-income-tax-rate","tag-income-from-rental-properties","tag-income-tax-on-sale-of-property","tag-personal-income-tax-hungary","tag-property-rental-income-tax","tag-tax-identification-number-form","tag-tax-identification-number-hungary","tag-tax-identification-number-registration","tag-tax-return-for-property-income"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Hungarian Tax Number Requirements for Non-Residents | PTI Returns<\/title>\n<meta name=\"description\" content=\"Find out how non-residents can register for a Hungarian tax identification number and understand their tax obligations for rental income and capital gains.\" \/>\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\/hungarian-tax-number-requirements\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hungarian Tax Number Requirements for Non-Residents | PTI Returns\" \/>\n<meta property=\"og:description\" content=\"Find out how non-residents can register for a Hungarian tax identification number and understand their tax obligations for rental income and capital gains.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ptireturns.com\/blog\/hungarian-tax-number-requirements\/\" \/>\n<meta property=\"og:site_name\" content=\"PTIreturns.com Blog | Property Tax Information for Nonresidents\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/PropertyTaxInternational\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-21T06:24:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-21T08:50:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/hungary-tax-identification-number-budapest-parliament-view.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2121\" \/>\n\t<meta property=\"og:image:height\" content=\"1414\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Rory Lynskey\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@PropertyTaxInt\" \/>\n<meta name=\"twitter:site\" content=\"@PropertyTaxInt\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Rory Lynskey\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Hungarian Tax Number Requirements for Non-Residents | PTI Returns","description":"Find out how non-residents can register for a Hungarian tax identification number and understand their tax obligations for rental income and capital gains.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.ptireturns.com\/blog\/hungarian-tax-number-requirements\/","og_locale":"en_US","og_type":"article","og_title":"Hungarian Tax Number Requirements for Non-Residents | PTI Returns","og_description":"Find out how non-residents can register for a Hungarian tax identification number and understand their tax obligations for rental income and capital gains.","og_url":"https:\/\/www.ptireturns.com\/blog\/hungarian-tax-number-requirements\/","og_site_name":"PTIreturns.com Blog | Property Tax Information for Nonresidents","article_publisher":"https:\/\/www.facebook.com\/PropertyTaxInternational\/","article_published_time":"2026-08-21T06:24:51+00:00","article_modified_time":"2026-08-21T08:50:14+00:00","og_image":[{"width":2121,"height":1414,"url":"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/hungary-tax-identification-number-budapest-parliament-view.jpg","type":"image\/jpeg"}],"author":"Rory Lynskey","twitter_card":"summary_large_image","twitter_creator":"@PropertyTaxInt","twitter_site":"@PropertyTaxInt","twitter_misc":{"Written by":"Rory Lynskey","Est. reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.ptireturns.com\/blog\/hungarian-tax-number-requirements\/#article","isPartOf":{"@id":"https:\/\/www.ptireturns.com\/blog\/hungarian-tax-number-requirements\/"},"author":{"name":"Rory Lynskey","@id":"https:\/\/www.ptireturns.com\/blog\/#\/schema\/person\/71db422e0c12076fcc6fbedb09eaea7e"},"headline":"Tax Number Requirements for Rental Income in Hungary","datePublished":"2026-08-21T06:24:51+00:00","dateModified":"2026-08-21T08:50:14+00:00","mainEntityOfPage":{"@id":"https:\/\/www.ptireturns.com\/blog\/hungarian-tax-number-requirements\/"},"wordCount":1166,"image":{"@id":"https:\/\/www.ptireturns.com\/blog\/hungarian-tax-number-requirements\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/hungary-tax-identification-number-budapest-parliament-view.jpg","keywords":["apply for tax identification number","capital gain tax hungary","hungary income tax for foreigners","hungary income tax rate","income from rental properties","income tax on sale of property","personal income tax hungary","property rental income tax","tax identification number form","tax identification number hungary","tax identification number registration","tax return for property income"],"articleSection":["Hungarian Property Tax"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.ptireturns.com\/blog\/hungarian-tax-number-requirements\/","url":"https:\/\/www.ptireturns.com\/blog\/hungarian-tax-number-requirements\/","name":"Hungarian Tax Number Requirements for Non-Residents | PTI Returns","isPartOf":{"@id":"https:\/\/www.ptireturns.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.ptireturns.com\/blog\/hungarian-tax-number-requirements\/#primaryimage"},"image":{"@id":"https:\/\/www.ptireturns.com\/blog\/hungarian-tax-number-requirements\/#primaryimage"},"thumbnailUrl":"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/hungary-tax-identification-number-budapest-parliament-view.jpg","datePublished":"2026-08-21T06:24:51+00:00","dateModified":"2026-08-21T08:50:14+00:00","author":{"@id":"https:\/\/www.ptireturns.com\/blog\/#\/schema\/person\/71db422e0c12076fcc6fbedb09eaea7e"},"description":"Find out how non-residents can register for a Hungarian tax identification number and understand their tax obligations for rental income and capital gains.","breadcrumb":{"@id":"https:\/\/www.ptireturns.com\/blog\/hungarian-tax-number-requirements\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.ptireturns.com\/blog\/hungarian-tax-number-requirements\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.ptireturns.com\/blog\/hungarian-tax-number-requirements\/#primaryimage","url":"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/hungary-tax-identification-number-budapest-parliament-view.jpg","contentUrl":"https:\/\/www.ptireturns.com\/blog\/wp-content\/uploads\/2026\/08\/hungary-tax-identification-number-budapest-parliament-view.jpg","width":2121,"height":1414,"caption":"How foreigners apply for a Hungarian tax identification number (ad\u00f3azonos\u00edt\u00f3 jel)."},{"@type":"BreadcrumbList","@id":"https:\/\/www.ptireturns.com\/blog\/hungarian-tax-number-requirements\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.ptireturns.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Tax Number Requirements for Rental Income in Hungary"}]},{"@type":"WebSite","@id":"https:\/\/www.ptireturns.com\/blog\/#website","url":"https:\/\/www.ptireturns.com\/blog\/","name":"PTIreturns.com Blog | Property Tax Information for Nonresidents","description":"Tax information, hints and news. Exclusive for overseas property investors and owners.","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.ptireturns.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.ptireturns.com\/blog\/#\/schema\/person\/71db422e0c12076fcc6fbedb09eaea7e","name":"Rory Lynskey","description":"Rory is the Senior Content Creator at Property Tax International. Rory graduated from Technological University Dublin with a degree in Journalism in 2019, and has had his work published both online and in print at a national and regional level.","sameAs":["https:\/\/www.linkedin.com\/in\/rory-lynskey-31b355197\/"],"url":"https:\/\/www.ptireturns.com\/blog\/author\/rlynskey\/"}]}},"modified_by":"Asen Yanev","_links":{"self":[{"href":"https:\/\/www.ptireturns.com\/blog\/wp-json\/wp\/v2\/posts\/6056","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ptireturns.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ptireturns.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ptireturns.com\/blog\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ptireturns.com\/blog\/wp-json\/wp\/v2\/comments?post=6056"}],"version-history":[{"count":5,"href":"https:\/\/www.ptireturns.com\/blog\/wp-json\/wp\/v2\/posts\/6056\/revisions"}],"predecessor-version":[{"id":6068,"href":"https:\/\/www.ptireturns.com\/blog\/wp-json\/wp\/v2\/posts\/6056\/revisions\/6068"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ptireturns.com\/blog\/wp-json\/wp\/v2\/media\/6062"}],"wp:attachment":[{"href":"https:\/\/www.ptireturns.com\/blog\/wp-json\/wp\/v2\/media?parent=6056"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ptireturns.com\/blog\/wp-json\/wp\/v2\/categories?post=6056"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ptireturns.com\/blog\/wp-json\/wp\/v2\/tags?post=6056"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}