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REAL ESTATE PURCHASE TAX

2026-02-04
How much tax have to be paid if you BUY property?

REAL ESTATE PURCHASE TAX

 

Who pays it? The buyer.

On what basis? The market value of the property.

How much is it? 4%

 

Rebates:

- above 1 billion 2% (value 1,5 billion: (1 billion x 4%) + (0,5 billion x 2 %) = 40 million + 10 million = 50 million;

- maximum upper limit: 200 million forints.

 

Only individuals, only in the case of residential property:

they can reduce the basic of the tax by the value of the sold residential property,

if it is sold within

- 5 years before or

- one year after

the purchase contract.

 

Example 1:

Value of the sold residential property: 100 million HUF,

Value of the purchased residential property: 120 million HUF.

Tax to be paid: 120 million – 100 million = 20 million; 20 million x 4% = 800.000 HUF.

 

Example 2:

Value of the sold residential property: 100 million HUF,

Value of the purchased residential property: 90 million HUF.

Tax to be paid: 90 million – 100 million = -10 million; Tax = 0 HUF.

 

Please ask expert's help for details and to calculate the proper tax!

Don't forget: only residential properties, which are don't include other buildings, like garade, store, etc.

 

Haben Sie eine Immobilie zum Verkauf oder suchen Sie gerade eine?
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