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Fintech és pénzügyi szolgáltatások

Exit tax: the price of moving abroad?

HU · Exit adó: a külföldre költözés ára?

The proposal could impose a 15% tax on gains from unsold investments when Hungarian tax residency ends. Who may be affected, and what rules are proposed for TBSZ/NYESZ accounts and significant company holdings?

Exit tax: the price of moving abroad?

Vezetői összefoglaló (AI)

  • A bill submitted on 27 October 2026 would introduce an exit tax for certain individuals from 1 January 2027 if their Hungarian tax residency ends.
  • The tax would apply to accumulated gains on specified investments that have not been sold; the proposed rate is 15%, with thresholds and exemptions.
  • According to the article, TBSZ/NYESZ accounts and company holdings worth at least HUF 250 million and representing at least 25% may face special rules.
  • The proposal includes conditions and exceptions, while double-taxation and EU-law questions add uncertainty.
  • The analysis describes the submitted proposal; its provisions may still change during the legislative process.