The following forms of income are exempt from tax if they are received by an individual:

  • Food vouchers to an employee, up to a limit.
  • Gains from Hungarian or EU stock exchanges.
  • Scholarships, subject to certain conditions
  • Gain from sale of real estate held for 15 years or more.
Comment: When an employee receives a benefit that is not paid in cash, the obligation to pay tax falls on the person providing the benefit.



Additional tax exempt income:

  • Dividend received by a Hungarian company are generally tax exempt.
  • Capital gain from sale of investment subject to participation exemption rules.




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