Hungary Property Transfer Duty (Vagyonszerzesi Illetek) Calculator
Compute residential stamp duty under Hungarian Itv. legislation with first-time buyer and CSOK exemptions.
Direct Statutory Calculation Result
Calculation Parameters (Act I of 2012, NAV & Hungarian Tax Codes)
Statutory Itemized Breakdown
| Statutory Element | Assessed Value | Legal Reference & Notes |
|---|
Frequently Asked Statutory Questions
What is the standard property transfer duty rate in Hungary?
Under Act XCIII of 1990 on Duties (Itv.), the standard statutory transfer duty (vagyonszerzesi illetek) for residential real estate is 4% up to 1 billion HUF of market value, and 2% on the excess above 1 billion HUF (with a maximum cap of 200 million HUF per property).
Are buyers using CSOK Plusz exempt from transfer duty?
Yes! Real estate acquired using the CSOK or CSOK Plusz state family home subsidy program enjoys a 100% full statutory exemption from vagyonszerzesi illetek, regardless of the purchase price.
How does cserepotlo vetel (replacement purchase) reduce duty?
If you sell your previous home within 3 years prior to buying (or within 1 year after buying) your new property, duty is only payable on the positive price difference between the new property and the old sold property.
When is the property transfer duty payable to NAV?
NAV issues an official payment order (fizetesi meghagyas) after the land registry (Foldhivatal) notifies them of the property registration. Payment is generally due within 30 days of receiving the final resolution.
Is instalment payment available for property transfer duty?
Yes. Natural persons buying their first home can automatically request an interest-free payment plan of up to 12 monthly instalments from NAV upon submission of the B400 declaration form.
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.