Property Transfer Tax in Hungary: The 4% Duty Explained (2026)

Of all the costs of buying a home in Hungary, the transfer duty is the biggest after the price itself — and the one that catches people out, because it doesn't land on signing day. Weeks after you've got the keys, a letter arrives from the tax office with a bill for thousands of euros. This guide explains exactly what it is, how much you'll pay in 2026, when it's due, and the reliefs that can shrink it. The rest of them are itemised in our guide to the full cost of buying in Hungary.

It's general guidance, not tax advice — your lawyer handles the filing, and your exact figure depends on the property — but by the end you'll be able to estimate your bill to the forint. For the full purchase process this sits inside, see our step-by-step guide to buying in Hungary.

How much is the transfer tax?

The headline rate is 4%. You pay 4% of the purchase price — strictly the market value, but for an arm's-length sale that's the price you agreed — up to 1 billion HUF, and 2% on any portion above that. For practically every home buyer that means a flat 4%: the 2% band only starts on the slice over roughly €2.5 million, so it's a luxury-end detail.

There's no tax-free threshold at the bottom — a 30 million HUF flat is taxed from the first forint unless a relief applies. The duty is charged per property and per buyer's share, so if two of you buy 50/50, you're each assessed on your half.

What you'll actually pay — worked examples

Here's the duty at the standard 4% (no relief) on some typical purchase prices, with rough euro figures at about 395 HUF to the euro:

• 30 million HUF (~€76,000) → 1,200,000 HUF duty (~€3,040)
• 50 million HUF (~€127,000) → 2,000,000 HUF duty (~€5,060)
• 90 million HUF (~€228,000, around the Budapest median) → 3,600,000 HUF duty (~€9,100)
• 150 million HUF (~€380,000) → 6,000,000 HUF duty (~€15,190)
• 300 million HUF (~€760,000) → 12,000,000 HUF duty (~€30,380)
• 1.2 billion HUF (~€3.04m) → 44,000,000 HUF duty (~€111,400) — 4% on the first billion plus 2% on the 200 million above it

To pin down the base you need a realistic market value. A free Housiko valuation gives you an instant estimate, and the Budapest price index shows what the property itself should cost by district.

Who pays it, and when

The buyer pays the transfer duty — always. The seller's tax is a separate matter (they may owe personal income tax on a profit), but the duty is the buyer's cost. And you don't pay on signing day. The sequence is: you complete the purchase, your lawyer files the transfer with the land registry, and the registry reports it to the tax office (NAV).

NAV then issues a payment notice — usually within a few weeks, though it can take up to a couple of months — and you have 15 days from that notice to pay. If the bill is a stretch, you can ask NAV for an interest-bearing instalment plan (commonly up to 12 months). Either way, budget for it from day one: it's the largest of the buying costs that sit on top of the price.

Reliefs that can cut your bill

Most Budapest buyers pay the full 4%, because the reliefs are aimed at cheaper, first or new homes. But it's worth knowing whether you qualify — the savings are real:

• First home, under 35 — if you're under 35 and buying your first-ever home, you get a 50% discount on the duty, provided the property is worth no more than 15 million HUF. On a 14 million HUF flat that halves the duty from 560,000 to 280,000 HUF.
• New-build homes — buy a brand-new home from the developer priced up to 30 million HUF and the first 15 million of the value is duty-free, saving up to 600,000 HUF. Above 30 million, the relief falls away.
• Building a house — buy a plot zoned for housing and you can defer the duty; build a home on it within 4 years and NAV cancels the duty for good.
• Trading up or down (lakáscsere) — if you sell one home and buy another within 5 years (extended from 3 years in 2026), you're taxed only on the difference in value. Sell at 60M and buy at 90M, and you pay 4% on 30M, not on 90M. If the new home is cheaper, you may owe nothing.
• Families (CSOK Plusz) — buyers using the CSOK Plusz family loan are exempt from the duty. The Otthon Start home loan on its own does not exempt you, but pairing it with CSOK Plusz does.

Inheritance and gifts fall under separate duties — a child inheriting or being gifted a parent's home is usually exempt — but this guide is about purchases. If you think a relief applies, tell your lawyer before completion so it's claimed correctly.

Does it differ for foreigners?

No. The 4% transfer duty is the same whatever your nationality — an American, a Brit and a Hungarian buying the identical flat all pay the identical duty. Being foreign doesn't add a surcharge, and the reliefs above are open to you too: the under-35 first-home discount, for instance, isn't limited to Hungarians.

The one extra cost specific to non-EU buyers isn't a tax at all — it's the roughly 50,000 HUF acquisition permit fee. We cover who needs it in can foreigners buy property in Hungary.

How to estimate your duty

Three steps: take the agreed purchase price; check whether any relief applies (under-35 first home, new-build under 30M, a swap within 5 years); then apply 4% to whatever base remains. For anything over a billion forint, split it — 4% on the first billion, 2% above. To sanity-check the value the duty is based on, run a free valuation and compare it with the district price data.

Frequently Asked Questions

How much is property transfer tax in Hungary?

It's 4% of the purchase price up to 1 billion HUF, and 2% on any amount above that. On a 90 million HUF flat — around the Budapest median — that's 3.6 million HUF (~€9,100). The buyer pays it, and reliefs can reduce it for under-35 first-time buyers, new-builds and home swaps.

Who pays the transfer tax, the buyer or the seller?

The buyer. The seller has their own separate tax situation — potential income tax on a profit — but the transfer duty is always the buyer's cost.

When do you pay the transfer tax in Hungary?

Not at signing. After your purchase is registered, the tax office (NAV) sends a payment notice — usually within a few weeks, sometimes up to a couple of months — and you pay within 15 days of receiving it. Instalment plans of up to 12 months are available on request.

Do foreigners pay more property tax in Hungary?

No. The 4% duty is identical regardless of nationality, and reliefs are open to foreign buyers too. Non-EU buyers do pay a separate acquisition permit fee of around 50,000 HUF, but that's an administrative fee, not a tax.

Is there a transfer-tax exemption for first-time buyers?

A partial one: buyers under 35 purchasing their first home get a 50% reduction, if the property is worth no more than 15 million HUF. New-build buyers and people swapping homes within five years get their own reliefs. Most mid-priced Budapest purchases, though, fall outside the caps and pay the full 4%.

How is the tax calculated on a new-build or a home swap?

On a new-build priced up to 30 million HUF, the first 15 million is duty-free — you pay 4% on the rest. On a swap, if you buy within five years of selling, you're taxed only on the difference in value: buy a dearer home and you pay 4% on the gap, not on the whole price.

Start your search

Working out your budget? Get an instant free valuation to estimate the tax base, see what areas cost in the Budapest price index, and browse apartments for sale in Budapest or homes across the city. New to the process? Start with our guides on how to buy property in Hungary and whether foreigners can buy.