{"id":44611,"date":"2019-02-13T15:31:19","date_gmt":"2019-02-13T15:31:19","guid":{"rendered":"https:\/\/helpers.hu\/uncategorized-hu\/changes-to-the-dividend-tax-in-hungary-2019\/"},"modified":"2026-01-05T16:44:42","modified_gmt":"2026-01-05T16:44:42","slug":"changes-to-the-dividend-tax-in-hungary-2019","status":"publish","type":"post","link":"https:\/\/helpers.hu\/hu\/konyveles-es-adotanacsadas\/changes-to-the-dividend-tax-in-hungary-2019\/","title":{"rendered":"Changes to the dividend tax in Hungary 2019"},"content":{"rendered":"\n

Last updated on January 5, 2026.<\/em><\/em><\/p>\n\n\n\n

Personal income tax<\/h2>\n\n\n\n

As a rule of\nthumb, you have to pay a personal income tax after every income you as an\nindividual acquire. The personal income\ntax in Hungary is currently 15%,<\/strong> as has been for some years. That does not\nchange in 2019.<\/p>\n\n\n\n

Social contribution tax instead of health contribution<\/h2>\n\n\n\n

Previously, a health contribution of 14% was also to be paid after dividends you take from your company, with a maximum of HUF 450,000 \/ year. From 2019 January, you do not pay a health contribution. Instead, you pay a social contribution tax of 19.5%, maximized in HUF 697,320 \/year in 2019<\/strong>. <\/p>\n\n\n\n

UPDATE: social contribution tax is 13% as of 1 January 2022. In 2026, the maximum is HUF 1,007,136 (EUR 2,600) \/ year.<\/span><\/strong><\/p>\n\n\n\n

While the 2019 change seemed a raise in taxes to pay, it might have actually decreased them. You might be paying social contribution tax after other types of income as well (e.g. if you also take a salary from your Hungarian company), and the social contribution tax you have to pay per year is calculated cumulatively<\/strong>. As a result, the social contribution tax you pay after other income decreases the maximum social contribution tax you pay after the dividend you take from your Hungarian company.<\/p>\n\n\n\n

Seems complicated? Consult your accountant!<\/h2>\n\n\n\n

If you want to take dividend from your Hungarian company, always consult your accountant. Make sure you understand how much dividend tax you have to pay in total, and pay it in accordance with regulations. If you are a tax resident of another country as well as Hungary, other regulations might also apply. In that case, ask for the help of a tax consultant. Your accountant can arrange the tax consultancy for you.<\/p>\n\n\n\n

Click here<\/a> to learn all the basic facts about taking dividend in Hungary.<\/p>\n\n\n\n

Click here<\/a> to learn how to calculate taxes on dividend in Hungary. <\/p>\n\n\n\n

Click here<\/a> to  see how your tax residency affects taking dividend from your Hungarian company, or here to learn in detail about tax residency<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

Company owners are allowed to take dividend from the profit of the company. From 2019 January, regulations on dividend tax change: instead of the health contribution, a social contribution tax is to be paid to the tax authority.<\/p>\n","protected":false},"author":8,"featured_media":57012,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[698],"tags":[1157,268,269],"class_list":["post-44611","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-konyveles-es-adotanacsadas","tag-dividend-hu","tag-konyveles","tag-taxes-hu"],"yoast_head":"\nChanges to the dividend tax in Hungary 2019 - Helpers Hungary<\/title>\n<meta name=\"description\" content=\"From 2019 January, regulations on dividend tax change: instead of the health contribution, a social contribution tax is to be paid to the tax authority.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/helpers.hu\/hu\/konyveles-es-adotanacsadas\/changes-to-the-dividend-tax-in-hungary-2019\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Changes to the dividend tax in Hungary 2019 - 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