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Hungary: Personal Taxation

Property Taxes

There are two rates of tax:

  • 4% is payable for apartments and houses up to HUF1bn;
  • 2% is payable on anything above HUF1bn.

If a company purchases, sells, or leases real estate as part of the normal operation of their business, they are liable 2% preferential transfer tax when purchasing the property.

 

 

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