Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Hungary tax professional before filing.
Budapest, Hungary · Hungary · Short-term rental taxes
Short-Term Rental Taxes in Budapest, Hungary
Short term rental taxes in Budapest: 15% PIT or a per-bedroom lump sum, district tourist tax (IFA), a 4% tourism contribution and NTAK reporting — under a freeze on new registrations until end-2026.
The 30-Second Answer
- Short term rental tax in Budapest starts with 15% personal income tax (SZJA) on profit — after a 10% flat cost ratio or itemised invoiced costs — plus 13% social contribution tax (szocho), reported on the return due 20 May.
- Hosts running up to three owned or usufruct properties can instead pay the tételes átalányadó: HUF 150,000 per bedroom per year in Budapest (HUF 38,400 elsewhere), in quarterly instalments.
- Guests pay the district tourist tax (IFA) — for example 4% of the gross accommodation fee in District V — hosts pay the 4% tourism development contribution (TFH), and every stay is reported to NTAK.
- No new short-term rental registrations are accepted in Budapest from 1 January 2025 to 31 December 2026, and District VI (Terézváros) has allowed zero days of private and other accommodation since 1 January 2026.
Deductions
What Budapest Hosts Can Deduct
Real expenses count only under itemised costing (tételes költségelszámolás), backed by invoices in your name. The 10% cost ratio and the per-bedroom lump sum replace all expense claims.
IFA you collect from guests is passed on to the district, not a deduction. If you also live in or use the flat yourself, only the business share of shared costs can be claimed.
Filing Calendar
Key Dates & Filing Calendar
Budapest hosts run on three clocks: monthly district tourist tax, quarterly or annual national payments, and the 20 May income tax return.
Budapest's registration freeze runs to 31 December 2026. In September 2026 a landlords' association asked for a one-year extension; no decision had been published as of this update.
Belváros-Lipótváros IFA guide; NAV TFH information booklet (2026); MTÜ Magánszálláshely Kisokos
Tax Method
Per-Bedroom Lump Sum or 15% on Profit?
Private hosts who are not sole traders choose between the tételes átalányadó and ordinary income-based taxation. In Budapest the lump sum quadrupled from 2025, so the maths changed.
Tételes átalányadó (per-bedroom lump sum)
Fixed tax, minimal bookkeeping
- HUF 150,000 per bedroom per year in Budapest, the only settlement above 2 million guest nights in the reference year.
- Only for hosts running at most three properties they own or hold usufruct over.
- Paid in quarterly instalments by the 12th after each quarter; no expense claims.
- Not available if the same guest stays more than 90 days in the year.
Up to 3 owned or usufruct properties
Income-based SZJA (15%)
Tax on actual profit
- 15% SZJA on income after the 10% cost ratio or itemised, invoiced costs.
- 13% szocho may also be due on the same income.
- The route for sublet flats, which cannot use the lump sum.
- Reported on the annual SZJA return due 20 May.
No ceiling
Depreciation
Depreciation for Budapest Rental Assets
Depreciation counts only under itemised costing. Hungary's Personal Income Tax Act sets fixed annual rates by asset type.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Furniture, appliances & equipment | 14.5% a year | General rate for tangible assets not listed elsewhere. |
| Computers & IT equipment | 50% a year | General-purpose computers (HS 8471). |
| Low-value items (≤ HUF 200,000 each) | Accelerated write-off | Faster write-off than 14.5% — confirm the current method with your adviser. |
| Building — long-life structure | 2% a year | 3% or 6% for medium- or short-life structures; land is never depreciable. |
Rates from Annex 11 of the Personal Income Tax Act (1995. évi CXVII. törvény). Keep an asset register with invoices; lump-sum and 10%-ratio hosts cannot claim depreciation.
Hungary has no separate depreciation recapture. A later sale falls under the property-sale rules (15% SZJA on the gain, tapering with years of ownership) — use NAV's property-sale calculator and take advice.
Tourist Tax (IFA)
Budapest Tourist Tax, VAT and the 4% Contribution
Budapest's occupancy tax — the idegenforgalmi adó (IFA) — is set district by district, so your lodging tax depends on which district your flat is in.
All bars are percentages. IFA is charged to the guest under the district's decree, TFH on your net accommodation revenue, and VAT only if you are not using the small-business VAT exemption.
About 8% on a District V stay (IFA + TFH), plus 5% VAT if registered
Belváros-Lipótváros — IFA; Budapest District II — IFA; NAV TFH booklet (2026); NAV — VAT exemption threshold
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb booking | Airbnb collects no Hungarian tax; the host collects IFA from the guest and pays it to the district | Issue a receipt for each stay and record it in NTAK-connected software |
| Booking.com booking | Host collects IFA and pays TFH; Booking.com invoices its commission | Commission invoices support itemised costs |
| Direct booking | Host collects IFA, issues the receipt and reports the stay via NTAK | Match payments to NTAK data month by month |
Some districts charge per guest-night instead — District II charges HUF 800 per person per night from 1 January 2026 — and guests under 18 are exempt there. District VIII also levies a special local tax on accommodation flats based on floor area. The VAT exemption threshold is HUF 20 million from 2026 (HUF 22 million scheduled for 2027).
Platforms
Airbnb Tax in Budapest: DAC7 Reporting, No Tax Collection
Platforms don't collect Budapest's tourist tax, but as an EU member Hungary receives DAC7 data on every vacation rental host from Airbnb, Booking.com and Vrbo.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Reports host income under DAC7 by 31 January for the prior year | No — Hungary is not on Airbnb's collect-and-remit list | DAC7 statement for hosts plus earnings export in the dashboard |
| Booking.com | Reports host income under DAC7 | Host remains responsible for IFA — check extranet tax settings | DAC7 statement plus monthly commission invoices |
| Vrbo | Reports host income under DAC7 | Host remains responsible for IFA | Payout history in the owner dashboard |
| Direct bookings | No platform report — NTAK holds the record of your stays | Host collects IFA and issues receipts | Your own ledger reconciled to NTAK |
Using Several Platforms?
Every booking from every channel must go through your NTAK-connected software, and your SZJA, TFH and the HUF 20 million VAT exemption test all use total revenue across Airbnb, Booking.com, Vrbo and direct guests.
DAC7 Reporting in Hungary
Hungary applies the EU DAC7 directive: platforms report hosts and rented properties to NAV by 31 January for the previous year, and late or missing reports can cost platforms up to HUF 2 million. Together with NTAK booking data, NAV can match your declared income to actual stays.
NAV — DPI/DAC7 reporting deadline notice; Airbnb Help articles 2509 and 2447
Illustrative P&L: Two-Bedroom Budapest Flat
Example: a District VII flat with 2 bedrooms earning HUF 6,000,000 a year net of IFA — itemised costs vs the lump sum. Szocho and TFH ignored; illustrative only — not tax advice.
Record-Keeping
Stay Audit-Ready: What Budapest Hosts Should Keep
Budapest hosts answer to three authorities — NAV, the district tax office and the notary — and NTAK gives them near-real-time booking data.
| Keep | How long | Why |
|---|---|---|
| NTAK software records and VIZA guest-ID uploads | At least 5 years (recommended) | Authorities cross-check NTAK data with declared income; guest ID capture is mandatory since 1 Sep 2021 |
| Receipts or invoices issued to guests | At least 5 years | Evidence of revenue for SZJA, TFH and IFA |
| Supplier invoices in your name | At least 5 years | Only invoiced costs count under itemised costing |
| IFA returns and payment proofs | At least 5 years | District tax offices audit IFA separately from NAV |
| Notary registration decision and lump-sum election | While operating | Proves you were registered before the 2025–26 freeze and entitled to the lump sum |
Hungary's general limitation period for tax assessment is five years from the end of the year in which the return was due, so keep records at least that long.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
Educational only. Budapest rules are in flux: the registration freeze ends 31 December 2026 unless extended, and districts can change IFA rates and day limits by decree. Confirm with NAV, your district and a Hungarian tax adviser before filing.
- NAV — changes affecting private accommodation hosts — Lump sum HUF 150,000 per bedroom above 2m guest nights, HUF 38,400 elsewhere, max 3 properties. nav.gov.hu/print/ado/szja/A_fizetovendeglatokat_erinto_valtozasok
- NAV — settlement list (guest nights) — Budapest listed for 2023 and 2024. nav.gov.hu/ado/vendegejszakak-szama/vendegejszakak-szama---telepuleslista
- MTÜ — Magánszálláshely Kisokos — 15% SZJA, 13% szocho, 10% cost ratio, quarterly lump-sum instalments, NTAK and notary registration. mtu.gov.hu/dokumentumok/kisokos_20220805_v1.pdf
- Airbnb Help — Responsible hosting in Hungary — Budapest freeze 1 Jan 2025–31 Dec 2026, District VI zero days, NTAK, VIZA, 20 May deadline. airbnb.com/help/article/2447
- Kúria — Terézváros decree 26/2024 upheld (Köf.5.023/2025/4.) — kuria-birosag.hu/hu/sajto/kozlemeny-terezvarosi-airbnb-rendelet-torvenyessegi-vizsgalatarol-kof502320254
- Belváros-Lipótváros — idegenforgalmi adó — 4% of gross accommodation fee; return by the 15th. belvaros-lipotvaros.hu/egovernment_affairs/details/182
- NAV — Turizmusfejlesztési hozzájárulás booklet (2026) — 4% TFH on net value; filing deadlines. nav.gov.hu/pfile/file?path=%2Fugyfeliranytu%2Fnezzen-utana%2Finf_fuz%2F2026%2F101.-turizmusfejlesztesi-hozzajarulas-2026.-05.-19
- NAV — VAT exemption threshold HUF 20m from 2026 — nav.gov.hu/ado/sme---kisvallalkozasok-kozossegi-alanyi-adomentessegi-rendszere
- NAV — 5% VAT on commercial accommodation incl. private accommodation — nav.gov.hu/print/ado/afa/A_kereskedelmi_szalla20191223
Questions
Frequently Asked Questions: Budapest STR Taxes
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