Hungary property guide
Hungary: duty on buying a lakás
The NAV brochure published on 30 January 2026 states a 4 percent duty on a home up to 1 billion forints. A tulajdoni lap is a different document.
By MMYP TECHNOLOGIES (OPC) PRIVATE LIMITED, operator of MarkMyProperty. Head office: Delhi NCR, India. Updated . This page does not score listings.
Coverage: Hungary. NAV information booklet on the duty on a transfer for consideration, published 30 January 2026 and fetched on 2 November 2026. It is not the tulajdoni lap guide.
The search is illeték on a lakás
On 2 November 2026, the National Tax and Customs Administration booklet on the duty payable on a transfer for consideration was fetched. The booklet says it was published on 30 January 2026. On the acquisition of a dwelling, it says the base of the duty is the market value of the dwelling without deducting encumbrances. The rate is 4 percent up to 1 billion forints per dwelling, and 2 percent on the part of the market value above that, but not more than 200 million forints per property. For a part share, and for a dwelling burdened by a valuable right, those two thresholds are taken in proportion to the share, or in the proportion that the value of the ownership right bears to the full market value.
For a private person who buys a dwelling and sells another dwelling within five years before the purchase or within one year after it, the booklet says the base is the difference between the market values of the dwelling bought and the dwelling sold, again without deducting encumbrances. A right of usufruct or use attached to the dwelling can reduce the market value. A separate section of the same booklet says a private person’s exchange or purchase is exempt when the other dwelling is sold within three years before the purchase or within one year after it and the market value of the dwelling acquired is lower than the market value of the dwelling exchanged or sold. The five-year sentence and the three-year exemption are both printed in that booklet. This page does not merge them into one period.
A sale between close family is a different sentence
The booklet says a transfer for consideration between direct relatives, including a relationship based on adoption, is exempt for the acquisition by the direct relative. A transfer for consideration between spouses is also exempt. The booklet does not print a sample duty for a particular flat.
MarkMyProperty is operated by MMYP TECHNOLOGIES (OPC) PRIVATE LIMITED. Head office: Delhi NCR, India. It charges no platform brokerage commission. A pin, a user-drawn outline, or a contact reveal does not establish title or ownership.
Those sentences are that NAV booklet. They are not the tulajdoni lap guide, which was not rewritten. A pin or a contact reveal does not establish title, and a contract price is not by itself the market value the authority determines. This page does not set out a payment.
Sources and further reading
Frequently asked questions
What duty rate does the January 2026 NAV booklet state for a dwelling?
4 percent up to 1 billion forints per dwelling, then 2 percent on the part above that, with a cap of 200 million forints per property.
Does the booklet use one period for every sale of another home?
No. It states five years before the purchase for the difference used as the duty base, and three years before the purchase for the exemption when the acquired dwelling is worth less. Both look forward one year as well.
Does a pin on a Hungary listing replace the title sheet or this duty?
No. A pin, an outline, or a contact reveal does not establish title or ownership.