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Tax, consulting and audit - Hungary


Personal income tax

flat tax rate: 16% on a wider tax basis of 1.27, bringing the effective tax rate to 20.3%. 
Individuals pay also 16% for capital gains and other investment income (dividend income, interest income...)

Corporate tax rate

Corporate tax in Hungary in 2012 is fixed at 19%.
Corporate tax for income up to HUF 500 million is 10%.

Taxation of Employees
tax at source for salaried worker and to allocate an additional sum for
Social insurance includes pension, healthcare and unemployment.
The rates of tax are as follows: Employer 28.5 %, Employee 17,5 %


To go further

pwc.com/hu/en - PricewaterhouseCoopers Hungary


Other useful sections of the website

kuBusiness and trade in Hungary

kuLaw and justice in Hungary

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