Europe · HUF
Hungary For Solopreneurs - Tax, Immigration, Lifestyle
Reviewed 2026-06-21
Top income tax
15%
Self-employed SS
Yes
VAT
27%
Capital gains
15%
Exit tax
No
Nomad visa
Yes
66
/ 100
Tax efficiency52
Ease to enter87
Ease to exit65
Cost of living79
Internet31
English100
Hungary runs a flat 15% personal income tax on worldwide income and the lowest headline corporate rate in the EU at 9%, which makes it attractive for solopreneurs who incorporate locally. The trade-offs are a heavy social tax and social security load (13% employer social tax plus 18.5% employee contribution) and the EU's highest VAT at 27%. There is no wealth tax, but a municipal local business tax of up to 2% applies on gross margin and dividends carry a 13% social tax surcharge for residents up to a cap.
Personal income tax
Income tax structureFlat
Top income tax rate15%
Entry income tax rate15%
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate18.5%
Employer SS rate13%
Indirect & other taxes
VAT standard rate27%
Capital gains rate15%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate18%
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate9%
WHT on dividends15%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$3,450
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index47
Internet speed141 Mbps
English proficiencyHigh
Civil liberties68
Digital nomad visa
Hungary runs the White Card (Residence Permit for Digital Nomads), which lets you live here legally while earning from clients or an employer abroad. You need to prove $3,300/mo.
ProgramWhite Card (Residence Permit for Digital Nomads)
Income requirement$3,300/mo (EUR 3,000 net/mo required for at least 6 months prior to entry and maintained throughout stay)
Duration1 year residence permit, extendable once for additional year (maximum 2 years)
Renewableextendable once only (single renewal for max 2-year total)
Application fee$110 (EUR 110 at diplomatic mission or HUF 26,000 (~EUR 70) via Enter Hungary online platform)
Familyspouse and dependent children eligible under general permit rules
What you need to qualify
- remote work for non-Hungarian employer
- profitable foreign company management via digital technology
- minimum EUR 3,000 net monthly income
- 6-month income documentation prior to entry
- no Hungarian employment or business ownership
- residence in Hungary at least 90 days per 180-day period for renewal
Verified 2026-07-17 · high confidence
Golden visa
Hungary offers residency by investment from $272k. Unlike the nomad route, this buys residency through capital rather than proven income.
Guest Investor Residence Permit
| Route | From | Notes |
|---|---|---|
| Real estate fund unit | $272k | EUR 250k, 5-year hold |
| Higher-education donation | $1.1M | EUR 1M |
Residency granted10-year permit, renewable 10 more
Physical presencenone
Path to citizenship8 years + B2 Hungarian
Closed to2 nationalities
Verified 2026-07-08 · high confidence
Sources
- PwC Worldwide Tax Summaries — Hungary Individual Taxes on personal income
- PwC Worldwide Tax Summaries — Hungary Individual Other taxes (social security, VAT, inheritance/gift)
- PwC Worldwide Tax Summaries — Hungary Corporate Taxes on corporate income (9% CIT, local business tax)
- National Directorate-General for Aliens Policing (OIF) — White Card residency for digital nomads
- EF EPI — Hungary English Proficiency
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.