Cómo declarar criptomonedas en Hungría
Hungary has its own cryptocurrency regime since 2022: only the annual net gain when converting to fiat money or goods is taxed at 15%, and exchanges between cryptocurrencies are exempt.
Quick Tax Summary
- Tax type
- Income from cryptoasset transactions (separate regime)
- Tipo aplicable
- 15% flat rate
- Tax-exempt minimum
- Small annual gains below 10% of the minimum wage are exempt
- Crypto-to-crypto
- No, swapping between cryptocurrencies is not taxable
- Staking y recompensas
- Integrated into cryptoasset income
- Losses
- Offsettable and transferable to the next two years
- Filing deadline
- May 20th of the following year
- Formularios
- Annual SZJA tax return
- Sanciones
- Surcharge of up to 50% of the unpaid tax
- Autoridad fiscal
- Nemzeti Adó- és Vámhivatal (NAV)
Annual net result
Gains are added, and costs and losses for the year are subtracted. Uncompensated losses can be carried forward to the next two tax years.
Cryptocurrencies are not subject to social contribution on capital income, only the 15% income tax.
Information to Tax Authorities
From January 1, 2026, the DAC8 directive will apply across the EU: authorized crypto asset exchanges and providers must report their clients' transactions to tax authorities, and this data will be exchanged between Member States.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region · Europe
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.