Costs of buying and reselling in Hungary

How to read these figures

There are two kinds of cost. Regulated costs (transfer duty, land registry fees, permit fee, income tax) are set by law and the same for everyone. Market costs (lawyer, agency, energy certificate) are negotiated: the ranges below are those published by Hungarian financial comparison sites in 2026, not official tariffs.

All amounts are in forints (HUF) and were checked on 26 October 2026. The rules described apply to private individuals. A company that buys and resells is taxed under different rules, not covered here. A non-resident seller should also check the tax treaty between Hungary and their country of residence.

Transfer duty (vagyonszerzési illeték)

This is the main purchase cost. The buyer pays it, based on the market value (forgalmi érték) set by NAV, which usually matches the contract price ^[1][4].

• Rate: 4% up to HUF 1 billion, 2% on the part above HUF 1 billion, capped at HUF 200 million per property ^[4]. Example: on an apartment of HUF 80 million, the duty is HUF 3.2 million.
• Replacement home: if the buyer sold another home in the 5 years before the purchase, or sells one within the following year, duty is charged only on the difference in value, and nothing is due if the new property is worth less. The 5-year window applies from 1 January 2026 (previously 3 years), and the buyer now chooses which sale to count ^[3]. The reduction must be claimed on form B400 ^[3].
• Under 35, first home: 50% reduction if the home's value does not exceed HUF 15 million ^[2][4].
• Other exemptions: transfers between spouses and between direct relatives; purchases financed with CSOK Plusz or rural CSOK; some low-value new homes ^[1][2].

Payment is due within 30 days of receiving NAV's decision, which can arrive weeks or months after the contract is filed ^[1][4].

Lawyer, land registry, permit and translations

• Lawyer: required for the contract to be registered. Fees are freely agreed. 2026 sources most often quote 0.5% to 1% of the price; one site reports 0.3% to 0.8% in Budapest with a minimum of HUF 100,000 to 150,000, and another mentions up to 3% ^[7][8]. The buyer usually pays.
• Land registry: ownership registration HUF 10,600 per property, mortgage registration HUF 20,000, certified electronic title extract HUF 4,800, certified paper extract HUF 10,000 ^[5]. These amounts have applied since late July 2024, after a rise of about 60% ^[6].
• Permit for buyers from outside the EU, EEA and Switzerland: HUF 65,000 per property; HUF 13,000 in the specific case of an applicant for Hungarian citizenship with free-movement or settled status who is buying a home ^[10].
• Translations: a foreign company's documents must be translated into Hungarian by OFFI (the National Office for Translation) for the permit application ^[10]. The cost depends on volume and should be requested in advance.
• Bank valuation: if the purchase is financed with a loan, a valuation is typically charged at HUF 30,000 to 80,000 ^[8].

Agency fees

In Hungary, the agency commission is usually paid by the seller and often already built into the asking price ^[7][8]. Published ranges run from 1.5% to 5% of the price ^[7]; another source gives 2% to 5% plus VAT on the seller side ^[9]. A buyer who appoints their own search agent pays the commission agreed with that agent.

Before signing an agency agreement, check whether the commission includes VAT, whether the mandate is exclusive, how long it lasts, and whether a commission is still owed if the property is sold without the agency during the mandate.

Reselling: income tax and the holding-period reduction

An individual who resells a property pays personal income tax (személyi jövedelemadó) of 15% on the taxable income ^[1]. It is calculated in three steps ^[1]:

1. Revenue: usually the sale price.
2. Minus documented costs: the purchase price, acquisition costs (transfer duty, lawyer), value-increasing investments, and sale costs (advertising, lawyer, agency commission). Costs cannot exceed the revenue and must be backed by invoices or other documents.
3. Minus the holding-period reduction, applied to the result according to the year of acquisition.

Share of the income that remains taxable ^[1]:

• year of acquisition and the following year: 100%;
• 2nd year after acquisition: 90%;
• 3rd year: 60%;
• 4th year: 30%;
• from the 5th year: 0%, no tax.

The acquisition date is generally the date the contract was filed at the land registry ^[1]. Example: an apartment acquired in 2024 and sold in 2026 is in its 2nd year; on income of HUF 10 million after costs, HUF 9 million is taxable, so the tax is HUF 1.35 million.

The income is reported in the annual tax return, by 20 May of the year after the sale contract was filed at the land registry. Declared tax of up to HUF 500,000 can be paid in at most 12 monthly instalments without a surcharge ^[1].

Other seller costs: an energy performance certificate is required to sell; comparison sites quote HUF 25,000 to 50,000 depending on floor area ^[9]. Certificates issued under the rules in force since 1 November 2023 are valid for 5 years ^[11]. Add the agency commission and, where used, the seller's lawyer.

Frequently asked questions