Taxes · 🇭🇺 Hungary
Crypto and tokenized asset taxes in Hungary
Crypto gains are taxed at a flat 15% once a year on the net result. Crypto-to-crypto swaps are tax-free. Since mid-2025 crypto may only be exchanged after a licensed validation step.
Crypto
Gains
15% flat (personal income tax)
Tax-free allowance
Small transactions up to 10% of the monthly minimum wage are tax-free if there is no other such transaction that day and these small transactions stay within the monthly minimum wage for the year.
Losses
A yearly loss (costs above proceeds) can be used as a tax credit worth 15% of the loss in the following two years, if it is reported in the return for the year it arose.
Also
Tax arises only when crypto is exchanged for money or used to buy goods or property. Swaps between crypto-assets are tax-free. The yearly gain is all proceeds minus all documented acquisition costs in that year.
Income and tokenized assets
Staking, lending, yield
Documented mining costs are deductible. No NAV guidance found on staking or lending rewards.
Filing
Tax year
Calendar year; annual personal income tax return (SZJA)
Reporting
Report crypto income and losses in the annual personal income tax return. Hungary transposed DAC8 in November 2025; providers report 2026 data in 2027.
Tax authority
Watch out
- Since 2025, exchanging crypto for money or other crypto needs a compliance statement from a licensed validation provider; transactions without it are void.
- Using an unauthorised exchange service for significant amounts can be a criminal offence.
- Report a loss in the year it arises, or you lose the credit.
Sources
- NAV: taxation of crypto transaction income · nav.gov.hu
- NAV: new rules for crypto transactions (2021) · nav.gov.hu
- NAV: 2541 return guide (crypto section) · nav.gov.hu
- Magyar Közlöny 2025/75: Act LXVII of 2025 · magyarkozlony.hu
- IBFD: DAC8 rollout across the EU · ibfd.org
Not confirmed
- Current HUF amount of the small-transaction exemption (2022 figures: HUF 20,000 per transaction, HUF 200,000 a year; minimum wage has risen since).
- Whether social contribution tax (szocho) applies to crypto income (not stated on NAV pages opened).
- Exact effective date of the validation regime and whether SZTFH-licensed validators are operating; MNB CASP register URL.
- European Commission infringement case against Hungary over Act LXVII of 2025 (seen only in secondary search results).
- Tax treatment of staking and lending rewards, tokenized securities and gold-backed tokens.
Researched 2026-11-09 for private individuals resident in Hungary. Information, not tax advice — rules change; check the tax authority before you file.