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Generic Tax Name Tax on real estate - Building tax
Tax name in the national language Építményadó
Tax name in English Building tax
Member State HU-Hungary
Tax in force since 1991/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Act 100 of 1990 on local taxes.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope

The territory of local government, where the tax has been introduced.


The owner of the building at the first day of the calendar year. If there is more than one owner, the owners shall be the subject of taxation in the percentage of their respective ownership share in the property. If there is any incorporeal right registered on building in the real estate register, the person registered as a holder of this right is the subject of taxation.

Tax object and basis of assessment

Dwelling places, buildings and building sections not used for housing purposes.


The tax base depending on the decision of local government shall be:

  • the net floor space of the building expressed in square meters or
  • the adjusted market value of the building (it means 50% of the market value determined under the provisions of act on duties).
Deductions, Allowances, Credits, Exemptions

The following shall be exempt from tax according to the act:

  • temporary housing units; 
  • buildings registered in the real estate register as being used for animal husbandry or plant cultivation or as storage buildings that are used for the purposes of animal husbandry and plant cultivation (e.g. stables, greenhouses, facilities for storing crops or fertilizer, barns) if the taxpayer uses these buildings only for activities connected with animal husbandry and plant cultivation.
  • premises used for helath care provided by practitioner 

The local government has also right for granting additional exemptions but only for private individuals.

Rate(s) Structure

The maximum rate of tax per annum is:

  • 1,100 HUF/m2 if the tax base is established in net floor space
  • 3.6% of the adjusted market value, if the tax base is established in the adjusted market value.

Since 2005, the local government can increase the tax rate according to the inflation in case mentioned in the first point.

Tax due date

Twice in a year: 15th of March and 15th of September.

Tax collector

The tax authority of local government.

Special features

Private individuals over 65 years of age, and any private individual on disability pension with a degree of invalidity of at least 67% (Invalid Category III) regardless of age, who lives alone or with a relative who meets the same conditions may apply to the tax authority for a tax suspension in connection with building tax payable on the residential property that is shown in the official address records as their residence and that is in fact used as their residence. Payment of tax is postponed for the term of the tax suspension; however, the tax authority shall charge interest on the tax amount from the due date until the day when the tax suspension is terminated at the prevailing central bank base rate.

If a building, registered as "historic building or monument" is being renovated according to the permission for construction issued after 1st of January 2008, the building and its building sections are exempt from the tax for 3 years running. Renovation means such a general repairing of the whole building, its front or main structure which put back the original aesthetical status and at least the original technological status of the building. If the renovation isn't finished until the last day of the third year of the exemption, the taxpayer has to pay the cancelled tax with its interest.

Economic function

Environmental taxes

Tax revenue
ESA95 code d29aa + d59aa

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 96,318.00 HUF 0.34
2011 80,987.00 HUF 0.29
2010 71,025.00 HUF 0.26
2009 66,683.00 HUF 0.25
2008 61,916.00 HUF 0.23
2007 54,556.00 HUF 0.21
2006 47,895.00 HUF 0.20
2005 44,440.00 HUF 0.20
2004 38,240.00 HUF 0.18
2003 34,098.00 HUF 0.18
2002 29,178.00 HUF 0.17
2001 26,259.00 HUF 0.17
2000 22,262.00 HUF 0.17