What taxes do I have to pay as an Airbnb host in Budapest?
You need to pay several types of tax, both local and national:
Local taxes (to municipality):
- IFA (tourism tax): varies by district — 4% of revenue in some districts, fixed amount (600–830 HUF/person/night) in others
- Building tax: varies by district, ~2,500–3,000 HUF/m²/year in downtown
National taxes (to NAV):
- Lump-sum tax ("room tax"): 150,000 HUF/room/year (from 2025) — OR alternatively 15% income tax
- TFH (tourism development contribution): 4% of revenue
- VAT: exemption up to threshold (2025: 18M, 2026: 20M, 2027: 22M, 2028: 24M HUF), but monthly returns mandatory due to reverse-charge VAT!
This summary is for general information and does not constitute tax or legal advice. Before making a decision about your own situation, consult your accountant or tax advisor.
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