Hungary Municipal Building Tax (Építmenyado) Calculator
Compute local municipal property tax liabilities for residential and commercial buildings across Hungarian municipalities.
Direct Statutory Calculation Result
Calculation Parameters (Act I of 2012, Flt., Htv., & Tax Codes)
Statutory Itemized Breakdown
| Statutory Element | Assessed Value | Legal Reference & Notes |
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Frequently Asked Statutory Questions
What is epítmenyado in Hungary?
Építmenyado is a municipal building tax governed by Act C of 1990 on Local Taxes (Htv.). Municipal local governments (onkormanyzatok) have the autonomous legal right to decide whether to introduce it and set tax rates up to the statutory ceiling.
What is the statutory maximum rate per square meter for epítmenyado?
Under the Htv. indexed ceiling, the statutory maximum rate is approximately 2,200 - 2,500 HUF per square meter of useful floor space per year, adjusted annually for inflation.
Are owner-occupied residential homes exempt from epítmenyado?
Many Hungarian municipalities and Budapest district governments grant a 100% tax exemption or significant discount for natural persons who occupy the property primary registered domicile (allando lakcím).
When is epítmenyado due each year?
Local building taxes must be paid in two equal semi-annual instalments: the first instalment is due by March 15, and the second instalment is due by September 15.
Does buying a newly built home grant an exemption?
Some municipalities grant a temporary 1 to 5 year building tax holiday for newly constructed energy-efficient residential properties.
Engr. Muhammad Shahzad
Verified Fiscal & Statutory AlgorithmistLead software architect and statutory modeling specialist with over a decade of experience designing enterprise-grade algorithmic frameworks, double-entry financial models, and statutory compliance engines across European and global regulatory jurisdictions.
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Central European & Hungarian NAV Fiscal Compliance Lead
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.