Bitcoin Tax in Hungary (2026)
The full guide for this country is being researched
You pay Hungarian personal income tax on crypto only when it leaves the crypto economy, which the National Tax and Customs Administration describes as exchanging it for real value such as legal tender, or buying movable or immovable property with it. The authority states that 15 percent personal income tax is payable on the transaction profit earned from crypto asset transactions in the tax year.
Key facts
- Regime
- Flat crypto rate
- Tax authority
- Nemzeti Adó- és Vámhivatal
- Framework
- A kriptoügyletek jövedelmének adózása
- Reporting duty
- Crypto transaction income must be entered in the 21SZJA return you prepare yourself, or added to the draft tax return the tax authority prepares for you.
What is not taxed
- No tax is payable where the revenue from a transaction is not more than 10 percent of the minimum wage, that is HUF 20,000, provided you receive no revenue from another transaction of the same subject on the day the revenue is received, and the total of these revenues in the tax year does not exceed the minimum wage, that is HUF 200,000.
Frequently asked questions
When is bitcoin taxable in Hungary?
The authority states that an individual pays tax on crypto assets only when they are exchanged for real value, for example a legal tender, or used to buy movable or immovable property.
Is there a small crypto transaction exemption in Hungary?
Yes. No tax is payable where the transaction revenue is not more than 10 percent of the minimum wage, HUF 20,000, and the year's total of such revenues does not exceed the minimum wage, HUF 200,000, subject to the same-day condition the authority states.
Sources
The authority itself: Nemzeti Adó- és Vámhivatal. Rules change with each budget; check the figure that matters to you there before you file.
Buying is the other question: how to buy bitcoin in Hungary covers exchanges, payment methods and legality for residents.
Bitcoin tax in other countries
Bitcoin Tax in Afghanistan (2026)In researchNo crypto-specific rule published; general Income Tax Law 2009 rates for residents
Bitcoin Tax in Andorra (2026)In researchCapital gain or loss under the IRPF (Law 5/2014)
Bitcoin Tax in Angola (2026)In researchNo crypto-specific rule published; general capital income tax (IAC) rules only
Bitcoin Tax in Argentina (2026)In researchSecond-category income under Impuesto a las Ganancias, cedular 5% or 15% for individuals
Bitcoin Tax in Armenia (2026)In researchSelling crypto-assets is non-taxable income for individuals
Bitcoin Tax in Aruba (2026)In researchNo crypto-specific rule published; general income tax ordinance rules only
Bitcoin Tax in Australia (2026)In researchDisposing of bitcoin is a CGT event; gains or losses under capital gains tax
Bitcoin Tax in Austria (2026)In researchCapital income under § 27b EStG at the 27.5 percent special rate, no holding period
Bitcoin Tax in Bangladesh (2026)In researchNo crypto-specific rule published; general capital gains rules of the Income Tax Act, 2023
Bitcoin Tax in Barbados (2026)In researchNo crypto-specific rule published; general income tax, no tax on capital
Bitcoin Tax in Belarus (2026)In researchIncome tax on token income; exempt via Hi-Tech Park, 13% on permitted foreign income
Bitcoin Tax in Belgium (2026)In researchCapital gains tax on financial assets, cryptocurrencies included, standard rate 10 percent
Bitcoin Tax in Benin (2026)In researchNo crypto-specific rule published; general rules of the Code general des impots
Bitcoin Tax in Bhutan (2026)In researchNo crypto-specific rule published; general personal income tax (PIT) rules only
Bitcoin Tax in Bolivia (2026)In researchNo crypto-specific rule published; general RC-IVA rules on personal income only
Bitcoin Tax in Botswana (2026)In researchGeneral income tax rules for individuals only
Bitcoin Tax in Brazil (2026)In researchHoldings declared yearly in the annual return
Bitcoin Tax in Brunei (2026)In researchNo crypto-specific rule published
Bitcoin Tax in Bulgaria (2026)In researchNo crypto-specific rule published; Personal Income Tax Act general rules, 10% flat rate
Bitcoin Tax in Burkina Faso (2026)In researchNo crypto-specific rule published; general tax code, scheduled income taxes
Bitcoin Tax in Cameroon (2026)In researchNo crypto-specific rule published; general IRPP rules under the Code general des impots
Bitcoin Tax in Canada (2026)In researchCapital gain, half taxable, or business income if you trade like a business
Bitcoin Tax in Cape Verde (2026)In researchNo crypto-specific rule published; general IRPS Code rules for individuals
Bitcoin Tax in the Caribbean Netherlands (2026)In researchNo crypto-specific rule published
Bitcoin Tax in Chile (2026)In researchPrivate crypto sale gains are final-tax income
Bitcoin Tax in Colombia (2026)In researchCrypto disposals are income, long-held fixed assets can be occasional gains
Bitcoin Tax in Croatia (2026)In researchBitcoin gains are capital gains income
Bitcoin Tax in Curacao (2026)In researchResidents pay income tax on worldwide income
Bitcoin Tax in the Czech Republic (2026)In researchCrypto transfer income has statutory exemptions
Bitcoin Tax in Denmark (2026)In researchCrypto gains are generally personal income
Bitcoin Tax in Ecuador (2026)In researchSRI mentions bitcoin as a payment medium, not a disposal-gain rule
Bitcoin Tax in Estonia (2026)In researchOfficial ministry source describes property taxation
Bitcoin Tax in Finland (2026)In researchDisposals and spending are capital gains
Bitcoin Tax in France (2026)In researchPrivate digital asset gains use flat taxation
Bitcoin Tax in French Guiana (2026)In research12.8 percent income tax plus 17.2 percent social levies
Bitcoin Tax in Germany (2026)In researchPrivate disposal transaction regime
Bitcoin Tax in Greece (2026)In researchOfficial decision says no income-tax treatment is yet provided
Bitcoin Tax in Guadeloupe (2026)In research12.8 percent income tax plus 17.2 percent social levies
Bitcoin Tax in Honduras (2026)In researchSAR states general capital-gains filing rules, not a bitcoin rule
Bitcoin Tax in Iceland (2026)In researchVirtual currency income is in general tax bracket
Bitcoin Tax in India (2026)In research30% virtual digital asset transfer income tax
Bitcoin Tax in Ireland (2026)In researchNo special crypto rules, general CGT guidance
Bitcoin Tax in Italy (2026)In researchCrypto asset gains use the financial asset rate
Bitcoin Tax in Japan (2026)In researchGenerally miscellaneous income
Bitcoin Tax in Kenya (2026)In researchNo crypto-specific rule located
Bitcoin Tax in Kyrgyzstan (2026)In researchMining has a special 10 percent tax regime
Bitcoin Tax in Latvia (2026)In researchCrypto sale income is capital gain income
Bitcoin Tax in Liechtenstein (2026)In researchOfficial return guide requires crypto rights in wealth declaration
Bitcoin Tax in Lithuania (2026)In researchCrypto disposal gain is other property income
Bitcoin Tax in Luxembourg (2026)In researchBitcoin is an intangible asset, income depends on tax category
Bitcoin Tax in Martinique (2026)In research12.8 percent income tax plus 17.2 percent social levies
Bitcoin Tax in Mayotte (2026)In research12.8 percent income tax plus 17.2 percent social levies
Bitcoin Tax in the Netherlands (2026)In researchCrypto holdings are Box 3 assets
Bitcoin Tax in New Zealand (2026)In researchCryptoasset taxable income is reported on an IR3 return
Bitcoin Tax in Norfolk Island (2026)In researchNormal Australian CGT rules apply to most crypto disposals
Bitcoin Tax in North Macedonia (2026)In researchCrypto sales treated as capital gains on intangible property
Bitcoin Tax in Norway (2026)In researchAll virtual asset income is taxable capital income
Bitcoin Tax in Oman (2026)In researchPersonal income tax starts in 2028 above OMR 42,000
Bitcoin Tax in Paraguay (2026)In researchAnnual cryptoasset information return is required for covered persons
Bitcoin Tax in Poland (2026)In researchVirtual-currency disposal income taxed at 19%
Bitcoin Tax in Portugal (2026)In researchCrypto asset gains are Category G gains
Bitcoin Tax in Qatar (2026)In researchCapital gains tax covers assets subject to it
Bitcoin Tax in Reunion (2026)In research12.8 percent income tax plus 17.2 percent social levies
Bitcoin Tax in Romania (2026)In researchVirtual currency transfer is other-source income
Bitcoin Tax in Russia (2026)In researchLawful digital-currency sales are subject to personal income tax
Bitcoin Tax in Samoa (2026)In researchCapital gains tax exists for covered Samoan assets
Bitcoin Tax in San Marino (2026)In researchOfficial tax circular says foreign-held bitcoin need not be declared
Bitcoin Tax in Saudi Arabia (2026)In researchIncome tax reaches business activity, not private gains
Bitcoin Tax in Serbia (2026)In researchDigital asset transfers can create capital gains
Bitcoin Tax in Singapore (2026)In researchNo individual crypto guide; general no-CGT rule
Bitcoin Tax in Slovakia (2026)In researchPrivate crypto sales are other income
Bitcoin Tax in Slovenia (2026)In researchPrivate virtual currency gains are exempt
Bitcoin Tax in South Africa (2026)In researchNormal tax or capital gains tax
Bitcoin Tax in Spain (2026)In researchForeign crypto holdings need a Model 721 return
Bitcoin Tax in St. Helena (2026)In researchCapital gains are included in taxable income
Bitcoin Tax in Sweden (2026)In researchCrypto disposals are capital gains transactions
Bitcoin Tax in Switzerland (2026)In researchFederal authority publishes crypto tax principles
Bitcoin Tax in Tanzania (2026)In research3 percent withholding on digital asset exchange payments
Bitcoin Tax in Ukraine (2026)In researchCrypto sale proceeds enter annual taxable income
Bitcoin Tax in the United Kingdom (2026)In researchCapital Gains Tax, or Income Tax for trading
Bitcoin Tax in the United States (2026)In researchBitcoin disposals generally produce capital gain or loss
Bitcoin Tax in Zimbabwe (2026)In researchNo disposal rule published; ZIMRA names crypto-asset businesses in a notice