Taxes · HUN
Taxes in Hungary
Individual holders in Hungary pay a flat 15% personal income tax on crypto gains and income, plus a 13% social contribution tax (szocho) subject to an annual ceiling. Crypto-to-fiat and crypto-to-crypto exchanges are VAT-exempt. Hungary introduced clearer crypto taxation rules in recent years, making it relatively straightforward compared to many EU peers, though the combined 28% effective rate can be significant.
Income tax
Mining rewards, staking income, and other crypto-derived income are treated as 'other income' subject to 15% personal income tax plus 13% social contribution tax (szocho), subject to the annual szocho cap.
VAT / GST
Exempt. Following ECJ case law (Hedqvist, C-264/14), exchanging cryptocurrency for fiat or other crypto is VAT-exempt in Hungary for individual holders.
Capital gains
Gains from crypto disposal are taxed as 'other income' under personal income tax at a flat rate of 15%. A social contribution tax (szocho) of 13% also applies, capped at an annual ceiling. Net losses can offset gains within the same tax year.
Type case, not tax advice: figures describe a single average earner and standard rates; your situation depends on residency, deductions and local rules. Verify with the tax authority before acting. — Fiatmap