Short-term rentals in Budapest: the rules in force in 2026

What a short-term rental is in law, and the two registrations

In Hungarian law, letting a flat to tourists for short stays is not a lease but an accommodation service, szálláshely-szolgáltatás. A flat let this way is normally registered as magánszálláshely (private accommodation), a status open to private individuals and sole traders and limited to 8 rooms and 16 beds ^[14]. The detailed conditions are set in Government Decree 239/2009 (X. 20.) ^[1].

Before the first guest arrives, the operator normally has to ^[14][1]:

1. Obtain a tax number from NAV (Nemzeti Adó- és Vámhivatal, the tax authority).
2. Register in NTAK (Nemzeti Turisztikai Adatszolgáltató Központ, the national tourism data centre) and use NTAK-compatible software.
3. Have the accommodation classified by the classification body.
4. File the notification with the jegyző (the district notary, head of the district office), who registers the accommodation. In District V, for example, the file includes the townscape decision (településképi eljárás), the classification certificate, proof of NTAK registration and of the software, floor plans, and co-owners' consent where relevant; the procedure is free and registration takes 15 days ^[1].

Once open, the operator sends guest data to NTAK every day, records guests' identity documents in the VIZA system, shows the registration number in every advert and renews the classification every 3 years ^[14]. Hosting guests without the jegyző's registration is not allowed ^[14].

The Budapest moratorium: position on 26 October 2026

Under section 11/H of Act CLXIV of 2005 on trade, no new magánszálláshely or egyéb szálláshely (other accommodation) can be registered anywhere in Budapest until 31 December 2026 ^[1]. The moratorium has applied since 1 January 2025; only classification applications filed by 31 December 2024 were exempt, and a change of operator for units registered by that date is also restricted ^[1]. Units that were already registered may continue to operate.

On 26 October 2026 the moratorium is still due to end on 31 December 2026. In September and October 2026, four associations of accommodation providers asked the government to extend it to 31 December 2027 and to remove the districts' power to limit the number of rentable days; as of 14 October 2026 no extension had been adopted ^[6]. Several districts have prepared their own rules to take effect on 1 January 2027, when the moratorium lapses (see the table) ^[7][8].

Since 2020 the law has allowed districts to set by local decree how many days a year, from 0 to 365, a flat may be used for short-term accommodation ^[9]. Anyone planning a new short-term rental in Budapest should check the position in December 2026 and again in January 2027.

District VI (Terézváros): full ban since 1 January 2026

Terézváros held a local consultative vote from 2 to 15 September 2024. Turnout was 20.52% (6,083 residents) and 54% of voters backed a ban (3,265 yes, 2,818 no) ^[3]. The vote was not binding, but the council then set the number of days for short-term letting at zero, with effect from 1 January 2026 ^[3]. The decree was referred to the Kúria (Supreme Court), which found it lawful on 11 November 2025 ^[4].

The ban covers magánszálláshely and egyéb szálláshely, including units registered before 2026; hotels, pensions and community accommodation may still operate ^[5][7]. The district, the police and NAV run joint checks: by May 2026 there had been more than 600 on-site inspections and 57 proceedings, with fines of HUF 200,000 to 2 million ^[5]. In October 2026, constitutional complaints and court cases against the ban were still pending ^[6].

In District VI, the alternatives most often cited are long-term letting and medium-term letting (30 to 90 days) ^[14]; how a medium-term let is classified in law should be checked with a lawyer.

Other districts and the building's consent

Rules differ by district and are changing on 1 January 2027; the table below summarises what was in force or adopted on 26 October 2026. Where no district ban is known, the flat must still comply with the district building regulation, the townscape rules and the condominium's own rules ^[7].

The building matters as much as the district. The SZMSZ (szervezeti-működési szabályzat, the condominium's organisational and operating rules) can restrict or prohibit short-term use of the flats, which Kúria case law accepts ^[14]. Under the Condominium Act, if the SZMSZ provides for it, short-term letting can be made subject to the general meeting's prior approval; such a rule does not apply retroactively, and the SZMSZ can set higher common charges for units used this way ^[9]. In District VII, a valid condominium consent will be needed from 1 January 2027, and registered units without one must submit it by 31 December 2026 ^[7].

Before buying a flat to let short term: read the alapító okirat (founding deed) and the SZMSZ, ask the közös képviselő (building manager) for recent general-meeting resolutions, and check the district rules.

Tourist tax and tourism development contribution

The idegenforgalmi adó (IFA, tourist tax) is a local tax set by each district. Guests who are not permanent residents of the district pay it for each night started; the host collects it, files a monthly return and pays it by the 15th of the following month ^[15][16]. In Districts V and VIII the rate is 4% of the accommodation fee (District V: of the gross fee) ^[15][16]. For other districts, check the rate with the district tax office before setting prices. Every guest must receive an invoice or receipt, including for platform bookings, with the tourist tax shown as a separate line ^[14].

On top of this comes the turizmusfejlesztési hozzájárulás (TFH, tourism development contribution) of 4% of the price excluding VAT, which is owed even by VAT-exempt hosts; for 2026 it is declared to NAV on form 26TFEJLH ^[12].

Income tax options for a private individual

In 2026 a private individual who provides accommodation has three main options:

• Tételes átalányadó (fixed lump-sum tax per room): HUF 150,000 per guest room per year in municipalities that recorded more than 2 million guest nights two years earlier, and HUF 38,400 elsewhere; in 2026 only Budapest is on the higher-rate list ^[11]. It is open to an individual who is not a sole trader, owns or holds usufruct over at most three such properties and hosts the same guest for no more than 90 days a year; it is paid quarterly by the 12th of the month after the quarter, and at least one room is charged even for part of a year ^[12]. No social contribution tax is due on top ^[13].
• Itemised costs: 15% personal income tax on revenue minus documented expenses and depreciation, plus 13% szocho (social contribution tax) ^[13].
• 10% flat cost allowance: 90% of revenue is taxed at 15%, plus szocho ^[13].

A sole trader (egyéni vállalkozó) has further regimes, whose parameters should be checked with an accountant.

VAT: accommodation is subject to 5% VAT, but a host can opt for the small-business exemption (alanyi adómentesség) if annual revenue stays below HUF 20 million in 2026; under the exemption, VAT on purchases and renovation cannot be recovered ^[12][13]. Advertising on Airbnb or Booking requires an EU VAT number, and VAT on the platform's commission may have to be declared monthly even when exempt ^[13]. The annual income tax return for 2025 was due on 20 May 2026 ^[13].

What determines real profitability

The advertised nightly rate overstates what the owner keeps. The main deductions are:

• Platform fees: on Airbnb, the split-fee model charges the host about 3%; the single host-only fee, to which Airbnb is moving all home hosts and which applies to hosts using property management software, is typically 15.5% (14% to 16%) ^[17].
• Taxes and levies: tourist tax (4% in the districts cited), TFH (4% of the net price), income tax (the per-room lump sum, or 15% plus szocho) and, without the exemption, 5% VAT ^{[11][12][13][15]}.
• Operating costs: cleaning and laundry after each stay, consumables, energy, internet, building common charges, insurance, NTAK software and classification renewal every 3 years ^[14].
• Management: an owner living abroad usually needs a local manager for check-ins, cleaning and guest contact; fees are often quoted as a share of revenue and vary, so compare written quotes.
• Vacancy and regulatory risk: unlet nights, the possible end of the moratorium on 31 December 2026, and district rules that can apply to existing units, as in District VI ^[5][6].

It is worth comparing the net result with a long-term lease of the same flat, which needs no tourism registration.

Frequently asked questions