Doing Business in Hungary


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


1 January 20160; 5--


1 January 19851015-


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

1 January 2013 

(1 January 1980)

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--

1 January 2012

(1 January 1980)

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--

1 January 2015

(1 January 1983)






( - )

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


Applicable from

Type of Agreement


1 July 2016

social security agreement


1 October 2012

social security agreement


1 August 2009

social security agreement


1 April 2013

social security agreement


1 January 2014

social security agreement


1 October 2003

social security agreement

Republic of Korea

1 March 2007

social security agreement


1 November 2014

ssocial security agreement


1 June 2012

social security agreement


1 April 2009

social security agreement


1 July 2006

social security agreement


1 December 2014

social security agreement


1 April 2018

social security agreement


1 September 2016

social security agreement


1 July 1958

social policy agreement


1 July 1963

social policy agreement


1 July 1963

social policy agreement


Legal - RSM Hungary

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RSM Hungary is a member of the RSM network and trades as RSM. RSM is the trading name used by the members of the RSM network. Each member of the RSM network is an independent accounting and consulting firm each of which practices in its own right. The RSM network is not itself a separate legal entity of any description in any jurisdiction. The RSM network is administered by RSM International Limited, a company registered in England and Wales (company number 4040598) whose registered office is at 50 Cannon Street, London, EC4N 6JJ. The brand and trademark RSM and other intellectual property rights used by members of the network are owned by RSM International Association, an association governed by article 60 et seq of the Civil Code of Switzerland whose seat is in Zug.

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