HU · N 47°30′ · E 19°02′
Hungary
Hungary’s Kft. is widely used for local operations, trade and regional services within the EU single market. The 9% statutory corporate income tax rate is complemented by local business tax and other levies.
A Central European base for manufacturing and trade.
Limited liability company Korlátolt felelősségű társaság (Kft.)
Talk to an advisorKey points on one page.
- Tax
- Corporate income tax 9%; local business tax up to 2%; large groups face the 15% global minimum tax
- Shareholders and directors
- Min. 1 member and 1 managing director; no resident-director requirement
- Share capital
- Min. HUF 3 million; contributions are paid as provided in the deed of foundation
- Local requirements
- Hungarian registered office; a Hungarian lawyer files electronic registration; regulated activities need licences
- Annual maintenance
- Accounts and CIT return generally due within 5 months of year-end; statutory audit when thresholds apply
- Incorporation timeline
- Approx. 2–4 weeks, subject to document legalisation, banking and regulatory review
- Public disclosure
- Company-register data and filed accounts are available; the UBO register is not public
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (6)›
02 · Advantages
Why Hungary
- 01EU single-market access with established Central European manufacturing and supply chains
- 029% CIT; dividends to non-individual foreign recipients generally carry no Hungarian withholding tax
- 03Foreign ownership permitted; no local-resident managing director required
03 · Requirements
Formation requirements
- Hungarian registered office and electronic incorporation through a Hungarian lawyer
- Identity and beneficial-owner information for members and managing directors
- Non-EU controlled investments in strategic sectors may trigger FDI notification or review
04 · Compliance
Annual compliance
- Keep books and prepare and file financial statements in Hungarian
- File CIT and local business tax returns; make VAT filings when applicable
- Keep beneficial-owner data current with banks and other obliged service providers
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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