What is the lump-sum tax ("room tax") and how much do I pay?
The lump-sum tax is a fixed-amount tax based on the number of rooms. From 2025, the amount is 150,000 HUF/room/year.
Requirements:
- Only the OWNER or BENEFICIARY of the apartment can choose it
- Applicable to maximum 3 apartments
- Only for individuals (NOT sole proprietors)
- Maximum 90 days/year for the same guest
Payment: quarterly (Apr 12, Jul 12, Oct 12, Jan 12) or in full at the beginning of the year (by Apr 12).
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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