Employing expats in Hungary or posting Hungarian employees abroad results in new obligations for any employer. Our tax and labour law experts gathered all the important information related to cross-border employment, to provide you with an easy overview on conditions for tax residency, personal income tax, social security and health insurance contributions or penalties for non-compliance in Hungary.
Download our expat tax guide for Hungary, or check out our brief infographic summary below.
Overview of key facts related to expats in Hungary
Our local tax, payroll and labour law experts are here to help you – as an expat or an employer – to obtain essential expert advice, so that you can effectively address all the matters related to cross-border mobility in Hungary and other locations globally.
In Hungary, a tax resident is:
Rate for the employer
Rate for the employee
The due date for filing falls on May 20 with the possibility of extension, however, the tax office needs to be notified beforehand. Application for justification may not be refused if the private individual has any income from abroad, penalty for his delay in filing may not be imposed until November 20.
