Doing Business in Hungary

Annex

5.  ANNEX

List of countries with which Hungary has a Double Taxation Treaty in place

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
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--
Russia1 January 199810--
Armenia1 January 20115;10105
Pakistan1 January 199515;201515
Portugal1 January 2000151010
Romania1 January 19965;151510
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

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

Country

Applicable from

Type of 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

Jugoslavia

1 July 1958

social policy 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

USA

1 September 2016

social security agreement

Yugoslavia

1 July 1958

social policy agreement

Russia

1 July 1963

social policy agreement

Ukraina

1 July 1963

social policy agreement

RSM Hungary Zrt closed the editing of the document Doing Business in Hungary 2016 on 14 March 2016. As a result, some information in the publication may become outdated due to changes in the legal environment or economic circumstances.

The information, analyses and conclusions published on RSM Hungary Zrt's website and in the document Doing Business in Hungary are for information only and do not take into consideration the individual needs and taxation law status of readers.  RSM Hungary Zrt shall not be liable for the completeness, accuracy or up-to-datedness of the published data.  The information published does not qualify as consulting (such as tax, legal or other type of consulting) and, as a result, is not a replacement for personal consulting sessions with the experts of our company. RSM Hungary Zrt. shall not be liable for any damage resulting from any business decisions made on the basis of the information presented on the website or on other websites accessible via the hyperlinks included therein. 

RSM Hungary is a member of the RSM network.  Each member of the RSM network is an independent accounting and advisory 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 11 Old Jewry, London EC2R 8DU: 4040589). The brand and trademark RSM and other intellectual property rights are owned by RSM International Association. RSM International Association is an association governed by article 60 et seq of the Civil Code of Switzerland whose seat is in Zug. © RSM International Association, 2016.

About RSM International

The network was formed in 1964, adopting the RSM name on 1 January 1993.

We are the only Hungarian member of the RSM International network. RSM International is the seventh largest network of independent advisory firms in the world. RSM International is present in 112 countries, embracing 732 offices and 37 443 employees worldwide. RSM International’s 2013 sales revenue was USD 4.4 billion. For more information about the network, please visit www.rsmi.com.

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