Buying costs in Hungary

Rules applied

• Transfer duty: 4% of the market value set by the tax authority (NAV), 2% above HUF 1 billion, capped at HUF 200 million per property. It can be paid in instalments.
• Under 35, first home worth up to HUF 15 million: duty halved.
• Replacement purchase (a home sold within the previous 5 years): duty on the price difference only.
• A lawyer is required to draft the contract and register the sale: usually 0.5% to 1% of the price plus 27% VAT. In Hungary, the agency fee is usually paid by the seller.
• Buyers from outside the EU need a permit from the government office before registration. Other exemptions exist (family transfers, subsidised loans).

Summary of the rules checked in October 2026, for information only. Have your situation confirmed by a lawyer or the tax authority.