Hungary Capital Gains Tax Calculator 2026

How much tax could you pay when selling shares, cryptocurrency or property in Hungary?

The Finorum Hungary Capital Gains Tax Calculator estimates the potential tax on gains realised from privately held investments. Enter the acquisition price, sale price, eligible costs and holding period to calculate the estimated taxable gain and tax due.

Hungary generally applies a 15% personal income tax rate to taxable investment gains. However, the final treatment depends on the asset, the trading platform, the transaction’s classification, available losses and whether social contribution tax is also payable.

How capital gains are taxed in Hungary

Hungary does not use one universal calculation for every investment disposal. Different rules can apply to:

• controlled capital market transactions;
• ordinary securities disposals and exchange gains;
• cryptocurrency transactions;
• private real estate sales;
• investments held through tax-advantaged accounts;
• professional or business activity.

The Hungarian National Tax and Customs Administration, known as NAV, confirms that a 15% personal income tax rate generally applies to gains from the sale of securities. The taxable amount is normally calculated by deducting documented acquisition and transaction costs from the proceeds.

Certain categories of investment income may also attract a 13% social contribution tax, known as szociális hozzájárulási adó or szocho. Whether it applies and whether the annual contribution ceiling has already been reached depend on the type of income and the investor’s other earnings.

Shares and other securities

A gain from selling shares or other securities is generally subject to 15% personal income tax.

The basic calculation is:

Taxable gain = Sale proceeds − Acquisition cost − Eligible transaction costs

Eligible costs may include:

• the original purchase price;
• brokerage commissions;
• exchange and settlement fees;
• other documented expenses directly connected with the acquisition or sale.

NAV’s 2026 guide to the taxation of private individuals confirms the 15% rate and the use of documented purchase and transaction costs when calculating gains from securities.

The precise treatment depends on whether the sale qualifies as a controlled capital market transaction or as another type of exchange gain.

Controlled capital market transactions

Trades executed through a qualifying regulated investment service provider may be classified as controlled capital market transactions.

This category can offer an important advantage: gains and losses from qualifying transactions are generally calculated together for the tax year. A taxpayer may also be able to use the Hungarian tax equalisation mechanism for properly declared losses from earlier years, subject to the statutory time limits and reporting conditions.

Whether a trade qualifies depends on several factors, including:

• the status and location of the broker;
• the market on which the transaction was executed;
• financial supervision and information-exchange requirements;
• the availability of complete transaction documentation;
• the taxpayer’s correct annual reporting.

An account with an international broker does not automatically qualify or fail to qualify. The provider and the particular transaction must satisfy the Hungarian requirements.

The treatment of social contribution tax can also differ between controlled capital market transactions and ordinary exchange gains. The calculator therefore presents an estimate rather than assuming that every stock sale receives identical treatment.

Social contribution tax on investment income

Hungary’s social contribution tax rate is 13%.

It may apply to certain investment income in addition to the 15% personal income tax. For income categories subject to an annual ceiling, the contribution is generally payable only until the taxpayer’s relevant income reaches 24 times the statutory minimum wage for the year.

Salary and other income already included in the ceiling calculation can therefore reduce or eliminate additional social contribution tax on an investment gain.

The exact result depends on:

• the legal classification of the gain;
• the taxpayer’s employment and other income;
• the income already counted toward the annual ceiling;
• whether an exemption applies;
• whether the transaction qualifies as a controlled capital market transaction.

For this reason, the calculator separates personal income tax from any estimated social contribution charge.

Dividends are not capital gains

Dividends received from a company are not calculated as disposal gains.

Hungarian dividends are generally subject to 15% personal income tax. A 13% social contribution tax can also apply until the relevant annual ceiling is reached, unless an exemption or different rule applies.

Foreign withholding tax may affect the final amount due in Hungary. A double taxation agreement can allow some foreign tax to be credited, but the available credit depends on the treaty and Hungarian limitations.

The calculator’s capital-gain result does not automatically include dividend income unless it is entered in a separate relevant field.

ETFs and investment funds

The tax treatment of an ETF or investment fund depends on the product, its legal classification and how the investment is held.

A gain realised through a qualifying broker may fall under the controlled capital market transaction rules. Distributions from the fund, however, may be treated differently from a gain realised by selling fund units.

Investors should distinguish between:

• accumulation within the fund;
• cash distributions;
• interest-type returns;
• proceeds from selling fund units;
• investments held in a standard brokerage account;
• investments held through a tax-advantaged Hungarian account.

The fund’s domicile and UCITS status do not by themselves guarantee exemption from Hungarian personal taxation.

Long-Term Investment Accounts

Hungary provides a tax-advantaged investment structure known as the Long-Term Investment Account, or Tartós Befektetési Számla—usually abbreviated as TBSZ.

Where all conditions are satisfied, investment income held within a TBSZ can receive reduced or zero personal income tax after the required commitment period. Early withdrawal or termination can remove part or all of the tax advantage.

The rules depend on:

• the year in which the account was opened and funded;
• the length of the holding period;
• whether money or investments were withdrawn early;
• the status of the financial institution;
• any reporting requirements for foreign providers.

The standard calculator assumes an ordinary taxable investment account unless the user selects a special TBSZ route.

Cryptocurrency taxation in Hungary

Hungary has a specific personal income tax regime for cryptocurrency transactions.

Income from qualifying cryptoasset transactions is subject to 15% personal income tax. The annual result is generally calculated on a net basis by comparing qualifying non-crypto proceeds with documented expenditure incurred during the tax year.

NAV explains that taxable crypto income arises when an individual transfers or uses a cryptoasset and receives value in something other than a cryptoasset, such as legal tender, goods or services.

Consequently, exchanging one cryptocurrency directly for another generally does not create the same taxable realisation at that moment because the investor receives another cryptoasset rather than non-crypto value.

Taxable events can include:

• selling cryptocurrency for Hungarian forints or euros;
• paying for goods or services with cryptocurrency;
• exchanging cryptoassets for other non-crypto property;
• withdrawing value into conventional financial assets.

Deductible expenditure may include documented acquisition costs, transaction fees and certain other qualifying expenses.

If annual eligible expenses exceed relevant proceeds, a transaction loss may arise. Hungary’s crypto rules allow a tax equalisation mechanism for properly reported gains and losses, subject to the applicable conditions and periods.

The Hungarian tax authority’s crypto guidance confirms the 15% personal income tax rate, recognition of documented annual costs and the availability of tax equalisation.

Crypto investors should retain:

• exchange reports;
• wallet transaction histories;
• bank statements;
• acquisition records;
• transaction-fee documentation;
• the forint value used for each taxable event.

Mining, staking, employment remuneration and business activity can follow different rules from the disposal of privately acquired cryptoassets.

Capital gains from property

A private individual’s taxable income from selling Hungarian property is generally subject to 15% personal income tax.

However, the taxable portion of the calculated gain decreases according to the calendar years elapsed since acquisition. Under the standard property rules, the taxable percentage is generally:

• acquisition year: 100%;
• first year after acquisition: 100%;
• second year after acquisition: 90%;
• third year after acquisition: 60%;
• fourth year after acquisition: 30%;
• fifth year and later: 0%.

Therefore, a private property sale is generally free from personal income tax once the required five-calendar-year schedule has been completed.

Hungary · Real Estate — The taxable portion decreases over time and normally reaches 0% from the fifth year after acquisition. TAX FREE ✓

NAV’s official property-sale guidance confirms both the 15% rate and the progressive reduction to zero.

Because the rule is based on calendar years, it is not always necessary to hold the property for exactly 60 months. The acquisition and disposal years determine the applicable percentage.

Calculating a property gain

The initial calculated gain is generally:

Sale proceeds − Acquisition value − Eligible acquisition, improvement and sale costs

Depending on the circumstances, eligible costs may include:

• the documented purchase price;
• transfer duty paid on acquisition;
• legal and registration expenses;
• value-increasing improvements;
• estate-agent fees;
• advertising and other documented selling expenses.

Maintenance and ordinary household expenditure are not automatically treated as value-increasing investment costs. Invoices and proof of payment should be retained.

Suppose a property is sold for HUF 70 million. Its documented acquisition value and eligible costs total HUF 50 million. The initial calculated gain is HUF 20 million.

If 60% remains taxable under the holding-period schedule:

HUF 20,000,000 × 60% = HUF 12,000,000 taxable income

The estimated personal income tax is:

HUF 12,000,000 × 15% = HUF 1,800,000

If the taxable percentage has already fallen to zero, no personal income tax is normally due on the private property gain.

Inherited and gifted property

For inherited property, the acquisition date is generally linked to the date of the deceased person’s death. The acquisition value can depend on the value established in the inheritance procedure.

For gifted property or cases where the original acquisition cost cannot be determined under the ordinary method, special cost-basis rules may apply.

These cases should not be calculated by simply entering a zero purchase price. The value recognised for Hungarian tax and duty purposes must be examined.

Frequent property transactions may also be treated as business activity rather than an isolated private sale.

Cross-border investments

A Hungarian tax resident is generally taxable on worldwide income, including gains from foreign securities and overseas brokerage accounts.

A double taxation agreement may determine which country has the right to tax a gain and whether foreign tax can be credited in Hungary. The treaty treatment depends on the type of asset, the investor’s residence and the source country.

Currency conversion is also important. Foreign acquisition costs and sale proceeds generally need to be converted into Hungarian forints using an accepted exchange rate for the relevant date.

Calculator assumptions

Unless another option is selected, the calculator assumes that the user:

• is an individual tax resident of Hungary;
• owns the asset privately;
• is not conducting a professional trading business;
• can document the acquisition price and eligible costs;
• uses an ordinary taxable account rather than a qualifying TBSZ;
• completes a disposal during 2026;
• is not using a special expatriate or treaty exemption.

The actual result may differ because of social contribution tax, earlier losses, broker classification, foreign withholding tax, inheritance rules or business activity.

Important notice

The Hungary Capital Gains Tax Calculator provides an estimate for informational purposes only. It does not replace an official tax return or personalised tax advice.

Controlled capital market transactions, TBSZ accounts, social contribution tax, crypto tax equalisation and inherited property can materially change the calculation. Consult a qualified Hungarian tax adviser or NAV before reporting a significant transaction.

Hungary capital gains tax calculator

Sources & References

EU regulations & taxation

• Nav.gov.hu — 2026 guide to the taxation of private individuals
• Hungarian tax authority’s crypto guidance

Additional educational resources

• Nav.gov.hu — official property-sale guidance