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 |