Hungary capital gains tax calculator

Hungary taxes a private investor's gains as separately taxed income at a flat 15%: shares, ETFs and funds on the documented difference between sale proceeds and costs, crypto as the year's revenues over documented costs, real property after eligible costs and the acquisition-year ladder, and movables outside a business above the receipts threshold. Work out each sale, net losses within their own category for the year, and apply 15% to what remains. Your salary never enters it: the 15% is separately taxed income and never stacks on the progressive SZJA scale. The annual return covering a year is filed by 20 May of the following year.

No. The ordinary securities route has no holding-period test: a documented gain pays 15% whether you held the shares for a week or a decade. The wrapper that does reward holding is the TBSZ long-term investment account, a separate account type with its own rates: 15% if broken before three years, 10% after three but before five, and 0% on the last day of the five-year period. TBSZ disposals do not belong on the ordinary cards here.

A property's calculated income (sale price less acquisition price, duties, legal and notarial fees, value-increasing investments and transfer costs, floored at zero) enters the tax base by the year you acquired it. For a sale in 2026: acquired in 2026 or 2025, 100% counts; acquired in 2024, 90%; 2023, 60%; 2022, 30%; 2021 or earlier, nothing. It is a strict year-of-acquisition table, not a day-count anniversary: bought any day of 2022, the 2026 sale sits on the 30% rung. The acquisition date is legally the land-registry filing, and for inheritance the testator's death. There is no general main-residence exemption.

From 1 January 2022, an individual crypto transaction is separate-tax income at 15%: the annual result of the year's crypto revenues over documented acquisition and transaction costs, charged when you receive value other than crypto, such as forint. Crypto nets only against crypto, never against shares or property. A disposal dated before 2022 falls under the rules then in force, which this calculator does not cover, so it tags those sales. A small annual receipt rule can also defer small receipts (no revenue until a receipt exceeds 10% of the minimum wage on that day).

Losses net within a category and a year: securities against securities, crypto against crypto. Property never nets against either, and its income is floored at zero per sale, so a property loss never arises for tax purposes. There is no ordinary carryforward. The only cross-year routes are tax-equalisation credits: a reported controlled capital-market loss or crypto loss can credit tax you already paid on qualifying income in the current year or the two preceding years, subject to a ceiling. Those credits need your past tax payments, so the calculator does not model them, and the losses box stays at zero.

Movable property outside a business follows its own receipts rule: gross receipts up to 600,000 Ft in a tax year do not qualify as income at all. Above that, the income pays 15%, but the tax on combined annual movables income up to 30,000 Ft is not payable, which is about 200,000 Ft of income, and below 200,000 Ft nothing needs declaring. Crypto does not use this structure, and selling in a business-like way is business income, a different regime entirely.

The annual personal income-tax return for a calendar year is filed by 20 May of the following year, and any balance is paid by the same date. NAV's pre-filled draft becomes the return for many employees, but self-assessed investment, crypto, foreign or other omitted income must be supplemented or filed yourself. Hungarian brokers generally withhold nothing on foreign-listed securities, so expect to pay the 15% yourself.

Securities and fund shares pay 15% on the documented difference between sale proceeds and documented costs: purchase price and transaction costs enter the tax base, which the official NAV summary calls traded price gains. There is no holding-period test on the ordinary route. The same summary says exchange gains and some investment incomes can also carry 13% social contribution tax when the statutory annual cap conditions are met. Source: https://nav.gov.hu/pfile/file?path=/en/taxation/taxinfo/a-short-summary-on-the-taxation-of-private-persons

From 1 January 2022 an individual crypto transaction is separate-tax income at 15%: the annual taxable result is the excess of the year's crypto transaction revenues over documented acquisition costs and transaction-related costs, and the rule applies when the person receives value other than crypto, such as legal tender. The law allows tax equalisation for a reported crypto loss in the current year or either of the two preceding years, and the loss must be reported in the loss year - it is not a general unlimited carryforward. A small annual receipt rule also applies: no revenue is established until a crypto receipt exceeds 10% of the minimum wage on that day, subject to the same-day and annual receipt conditions. Source: https://nav.gov.hu/ado/szja/uj-szabalyok-alapjan-adoznak-a-kriptovaluta-ugyletek

No general cross-category netting: ordinary securities gains do not net with real property, and crypto is not netted with share or real-estate income. No ordinary unlimited capital-loss carryforward is identified - the only loss routes are the tax-equalisation windows (controlled capital-market transactions and crypto, each the current year or the two preceding years), and real-property costs can never push the calculated income below zero. Source: https://nav.gov.hu/pfile/file?path=%2Fnyomtatvanyok%2Fletoltesek%2Fnyomtatvanykitolto_programok%2Fnyomtatvanykitolto_programok_nav%2F25SZJA%2F25szja-kitoltesi-utmutato and https://nav.gov.hu/ado/szja/uj-szabalyok-alapjan-adoznak-a-kriptovaluta-ugyletek