Taxation
The flat-rate rental tax: 150,000 HUF per room in Budapest
Hungary's itemised flat-rate tax (tételes átalányadó) for private accommodation is 150,000 HUF per habitable room per year in Budapest — no matter how many nights you actually let. Here's what it means and who can elect it.
Reflects the rules as of July 2026
- 150,000 HUF
- In Budapest, per habitable room, per year
- 38,400 HUF
- In all other settlements
- Personal Income Tax Act § 57/A
- Legal basis
- 31 January
- Tax authority publishes the qualifying settlements each year by
What is the flat-rate tax?
Under this regime you don't pay tax on revenue — you pay a fixed annual amount per habitable room. Since 1 January 2025 that amount is 150,000 HUF per room in settlements where guest nights two years earlier exceeded two million; Budapest is on the tax authority's list. Elsewhere it is 38,400 HUF. A 'habitable room' is any room that fits at least one bed, and tax is payable on at least one room in every case.
Who can elect it?
A private individual letting at most three dwellings or holiday homes they own or hold in usufruct, where the activity qualifies as private accommodation (magánszálláshely), and the same guest stays at most 90 days a year. The election and the filing are the owner's own; for our clients, the administration around it is handled by our bookkeeping.
Why it pays to model this upfront
The amount is fixed: a barely-let apartment owes exactly what a well-run one owes. For a two-room Budapest apartment that's 300,000 HUF a year the revenue has to cover — so weak months now cost more than they used to. Budapest's rate was raised to this level from 38,400 HUF; the government announced the increase in autumn 2024 as part of its Budapest accommodation package.
What could change
The tax authority republishes the list of two-million-guest-night settlements by 31 January every year, so the list can shift from year to year. The same date frames another change: Budapest's registration moratorium expires on 31 December 2026, and from 1 January 2027 new accommodation can be registered again — under conditions that differ by district.
The moratorium and the 2027 reopeningFrequently asked questions
- How much is the flat-rate tax in Budapest?
- 150,000 HUF per habitable room per year. That rate applies in settlements where guest nights two years earlier exceeded two million; Budapest is on the tax authority's list. Elsewhere the rate is 38,400 HUF per room.
- Who can elect the flat-rate tax?
- A private individual letting at most three dwellings or holiday homes owned or held in usufruct as private accommodation, with the same guest staying at most 90 days per year.
- Does the amount depend on how much I earn?
- No. The itemised flat-rate tax is a fixed annual amount per habitable room, independent of nights let or revenue earned.
- How many rooms are taxed?
- Every habitable room that fits at least one bed — and at least one room in every case.
We carry the paperwork around it
Full-service management includes bookkeeping by a certified accountant — from tax summaries to your monthly statement. Which regime you elect is your call; the administration that follows is ours.
See what management includesThis page is for information only and does not constitute tax advice. Choosing a tax regime is the owner's decision — consult your accountant or a tax adviser before deciding.