6.1. List of Countries with Double Taxation Treaties
| Country | Applicable from | Dividends (%) | Interests (%) | Royalties (%) |
|---|---|---|---|---|
| Albania | 1 January 1996 | 5; 10 | - | 5 |
| Australia | 1 January 1993 | 15 | 10 | 10 |
| Austria | 1 January 1976 | 10 | - | - |
| Azerbaijan | 1 January 2009 | 8 | 8 | 8 |
| Bachrein | 1 January 2016 | 0; 5 | - | - |
| Belgium | 1 January 1985 | 10 | 15 | - |
| Belarus | 1 January 2005 | 5;15 | 5 | 5 |
| Bosnia & Herzegovina | 1 January 2003 | 5;15 | 10 | 10 |
| Brazil | 1 January 1991 | 15 | 10;15 | 15;25 |
| Bulgaria | 1 January 1996 | 10 | 10 | 10 |
| Cyprus | 1 January 1983 | 5;15 | 10 | - |
| Czech Republic | 1 January 1995 | 5;15 | - | 10 |
| Denmark | 1 January 2013 | 0;15 | - | - |
| South Africa | 1 January 1997 | 5;15 | - | - |
| Egypt | 1 January 1995 | 15;20 | 15 | 15 |
| Estonia | 1 January 2005 | 5;15 | 10 | 5;10 |
| United Arab Emirates | 1 January 2015 | - | - | - |
| Finland | 1 January 1982 | 5;15 | - | 5 |
| France | 1 January 1982 | 5;15 | - | - |
| Philippines | 1 January 1998 | 5;20 | 15 | 15 |
| Georgia | 1 January 2013 | 0;5 | - | - |
| Greece | 1 January 1986 | 10;45 | 10 | 10 |
| Netherlands | 1 January 1988 | 5;15 | - | - |
| Hong Kong | 1 January 2011 | 5;10 | 5 | 5 |
| Croatia | 1 January 1999 | 5;10 | - | - |
| India | 1 January 2006 | 15 | 15 | 18 |
| Indonesia | 1 January 1994 | 15 | 15 | 15 |
| Iran | 1 January 2017 | - | 5 | 5 |
| Ireland | 1 January 1997 | 5;15 | - | - |
| Iceland | 1 January 2007 | 5,10 | - | 10 |
| Israel | 1 January 1993 | 5;15 | - | - |
| Japan | 1 January 1981 | 10 | 10 | 10 |
| Canada | 1 January 1995 | 5;10;15 | 10 | 10 |
| Qatar | 1 January 2013 | 0;5 | - | - |
| Kazakhstan | 1 January 1997 | 5;15 | 10 | 10 |
| China | 1 January 1995 | 10 | 10 | 10 |
| Republic of Korea | 1 January 1991 | 5;10 | - | - |
| Kosovo | 1 January 2015 | 5 | - | - |
| Kuwait | 1 January 1995 | - | - | 10 |
| Poland | 1 January 1996 | 10 | 10 | 10 |
| Poland (inheritance) | 22 July 1931 | - | - | - |
| Latvia | 1 January 2005 | 5;10 | 10 | 5;10 |
| Liechtenstein | 1 January 2016 | 0;10 | - | - |
| Lithuania | 1 January 2005 | 5;15 | 10 | 5;10 |
| Luxemburg | 1 January 1990 | 5;15 | - | - |
| Macedonia | 1 January 2003 | 5;15 | - | 10 |
| Malaysia | 1 January 1993 | 10 | 15 | 15 |
| Malta | 1 January 1993 | 5;15 | 10 | 10 |
| Morocco | 1 January 2000 | 12 | 10 | 10 |
| Mexico | 1 January 2012 | 5;15 | 10 | 10 |
| Moldova | 1 January 1997 | 5;15 | 10 | - |
| Mongolia | 1 January 1999 | 5;15 | 10 | 5 |
| Montenegro | 1 January 2003 | 5;15 | 10 | 10 |
| UK | 1 January 2012 | 10;15 | - | - |
| Germany | 1 January 2012 | 5;15 | - | - |
| Norway | 1 January 1982 | 10 | - | - |
| Italy | 1 January 1981 | 10 | - | - |
| Oman | 1 January 2018 | 10,1 | - | 8 |
| Russia | 1 January 1998 | 10 | - | - |
| Armenia | 1 January 2011 | 5;10 | 10 | 5 |
| Pakistan | 1 January 1995 | 15;20 | 15 | 15 |
| Portugal | 1 January 2000 | 15 | 10 | 10 |
| Romania | 1 January 1996 | 5;15 | 15 | 10 |
| Romania (inheritance) | 1 January 1950 | - | - | - |
| San Marino | 1 January 2011 | 0;5;15 | - | - |
| Saudi Arabia | 1 January 2016 | 5 | - | - |
| Spain | 1 January 1988 | 5;15 | - | - |
| Switzerland | 1 January 2015 | 15 | - | - |
| Sweden | 1 January 1983 | 5;15 | - | - |
| Sweden (inheritance) | 1 January 2007 | - | - | - |
| Serbia | 1 January 2003 | 5;15 | 10 | 10 |
| Singapore | 1 January 1999 | 5;10 | 5 | 5 |
| Slovakia | 1 January 1996 | 5;15 | - | 10 |
| Slovenia | 1 January 2006 | 5;15 | 5 | 5 |
| Taipei | 1 January 2011 | 10 | 10 | 10 |
| Thailand | 1 January 1990 | 15;20 | 10;25 | 15 |
| Turkey | 1 January 1996 | 10;15 | 10 | 10 |
| Tunisia | 1 January 1998 | 10;12 | 12 | 12 |
| Turkmenistan | 1 January 2017 | 5;15 | 10 | 10 |
| Ukraine | 1 January 1997 | 5;15 | 10 | 5 |
| Uruguay | 1 January 1996 | 15 | 15 | 10;15 |
| USA | 1 January 1980 | 5;15 | - | - |
| Uzbekistan | 1 January 2016 | 10 | 10 | 10 |
| Vietnam | 1 January 1996 | 10 | 10 | 10 |
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 April 2020 | social policy agreement |
| Ukraina | 1 July 1963 | social policy agreement |
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