Doing Business in Hungary

Annex

6.1.  List of Countries with Double Taxation Treaties

CountryApplicable fromDividends (%)Interests (%)Royalties (%)
Albania1 January 19965; 10-5
Australia1 January 1993151010
Austria1 January 197610--
Azerbaijan1 January 2009888

Bachrein

1 January 20160; 5--

Belgium

1 January 19851015-

Belarus

1 January 20055;1555
Bosnia & Herzegovina1 January 20035;151010
Brazil1 January 19911510;1515;25
Bulgaria1 January 1996101010
Cyprus1 January 19835;1510-
Czech Republic1 January 19955;15-10
Denmark

1 January 2013 

(1 January 1980)

0;15--
South Africa1 January 19975;15--
Egypt1 January 199515;201515
Estonia1 January 20055;15105;10
United Arab Emirates1 January 2015---
Finland1 January 19825;15-5
France1 January 19825;15--
Philippines1 January 19985;201515
Georgia1 January 20130;5--
Greece1 January 198610;451010
Netherlands1 January 19885;15--
Hong Kong1 January 20115;1055
Croatia1 January 19995;10--
India1 January 2006151518
Indonesia1 January 1994151515
Iran1 January 2017-55
Ireland1 January 19975;15--
Iceland1 January 20075,10-10
Israel1 January 19935;15--
Japan1 January 1981101010
Canada1 January 19955;10;151010
Qatar1 January 20130;5--
Kazakhstan1 January 19975;151010
China1 January 1995101010
Republic of Korea1 January 19915;10--
Kosovo1 January 20155--
Kuwait1 January 1995--10
Poland1 January 1996101010
Poland (inheritance)22 July 1931---
Latvia1 January 20055;10105;10
Liechtenstein1 January 20160;10--
Lithuania1 January 20055;15105;10
Luxemburg1 January 19905;15--
Macedonia1 January 20035;15-10
Malaysia1 January 1993101515
Malta1 January 19935;151010
Morocco1 January 2000121010
Mexico1 January 20125;151010
Moldova1 January 19975;1510-
Mongolia1 January 19995;15105
Montenegro1 January 20035;151010
UK1 January 201210;15--
Germany

1 January 2012

(1 January 1980)

5;15--
Norway1 January 198210--
Italy1 January 198110--
Oman1 January 201810,1-8
Russia1 January 199810--
Armenia1 January 20115;10105
Pakistan1 January 199515;201515
Portugal1 January 2000151010
Romania1 January 19965;151510
Romania (inheritance)1 January 1950---
San Marino1 January 20110;5;15--
Saudi Arabia1 January 2016--
Spain1 January 19885;15--
Switzerland

1 January 2015

(1 January 1983)

15

(10)

-

(10)

-

( - )

Sweden
1 January 19835;15--
Serbia1 January 20035;151010
Singapore1 January 19995;1055
Slovakia1 January 19965;15-10
Slovenia1 January 20065;1555
Taipei1 January 2011101010
Thailand1 January 199015;2010;2515
Turkey1 January 199610;151010
Tunisia1 January 199810;121212
Turkmenistan1 January 20175;151010
Ukraine1 January 19975;15105
Uruguay1 January 1996151510;15
USA1 January 19805;15--
Uzbekistan1 January 2009101010
Vietnam1 January 1996101010

6.2.  List of countries with which Hungary has a Social Security or Social Policy Agreement in place

Country

Applicable from

Type of Agreement

Albania

1 July 2016

social security agreement

Australia

1 October 2012

social security agreement

Bosnia-Hercegovina

1 August 2009

social security agreement

India

1 April 2013

social security agreement

Japan

1 January 2014

social security agreement

Canada

1 October 2003

social security agreement

Republic of Korea

1 March 2007

social security agreement

Moldova

1 November 2014

ssocial security agreement

Mongolia

1 June 2012

social security agreement

Montenegro

1 April 2009

social security agreement

Quebec

1 July 2006

social security agreement

Serbia

1 December 2014

social security agreement

Turkey

1 April 2018

social security agreement

USA

1 September 2016

social security agreement

Kosovo

1 July 1958

social policy agreement

Russia

1 July 1963

social policy agreement

Ukraina

1 July 1963

social policy agreement

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