Венгрия: Наследование в Венгрии ( english )

Hungary: Inheritance

Hungarians and foreign persons who inherit property in Hungary are liable to pay inheritance duty in proportion to the actual gain they incur. Below are the different categories of beneficiaries and the tax rates that apply to them. Category I Children, spouse, parents II Other close relatives III Others   INCOME TAX       TAXABLE INHERITANCE, HUF (€) I II III Up to 18,000,000 (€72,399) 2.5% 6% 8% 18,000,000 - 35,000,000 (€140,777) 6% 8% 12% Exceeding 35,000,000 (€140,777) 11% 15% 21% * These rates apply only to residential properties. Different rates apply for other types of inheritance.

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