Many people ask us exactly which taxes and mandatory payments a private individual has to reckon with when offering short-term accommodation in Hungary, for example through Airbnb. Here is a short overview of what to watch out for.
Personal income tax (szja)
If you are eligible and meet the conditions, the most favourable option is the tételes átalányadó (a fixed tax per room):
- HUF 150,000 per room per year in high-traffic municipalities (e.g. Budapest),
- HUF 38,400 per room per year everywhere else.
If this is not available to you, or not the best choice, you pay tax on a cost basis:
- with a 10% flat cost ratio (10%-os költséghányad), which rarely pays off for accommodation,
- or with itemised costs (tételes költségelszámolás): you deduct your documented costs from revenue and pay 15% personal income tax on the remaining income.
We explain all three options and their conditions in detail in this article.
Social contribution tax (szocho)
This only applies if you choose one of the cost-based methods: 13% of your income. If you pay the tételes átalányadó, there is no social contribution tax.
VAT (áfa)
Everyone must pay VAT on the Airbnb commission, including private individuals with VAT exemption (alanyi adómentesség). The rate is 27%, because Airbnb is an Irish service provider, and you also need an EU VAT number (közösségi adószám) for this. If you are VAT-exempt, you cannot reclaim it, so it is a pure cost; if you are VAT-registered, you can deduct it.
On the accommodation itself:
- below the VAT exemption threshold (from 2026: HUF 20 million) there is no VAT,
- above it you must register for VAT, and the reduced 5% rate applies, not the standard 27%.
We cover VAT, especially the reverse charge on the commission, in a separate article.
Tourism development contribution (TFH)
4% of net revenue, for every accommodation provider. It is declared monthly if you also file VAT returns; for the remaining months you file an annual return by 25 February of the following year.
Tourist tax (idegenforgalmi adó)
Formally this is the guest’s tax: the host only collects it, declares it to the local municipality and pays it over.
However, if it is hidden in the accommodation price, i.e. not shown separately on the invoice, it becomes the host’s own cost. On top of that, the higher revenue also increases the base of the TFH and VAT. That is why it is worth showing the accommodation fee and the tourist tax on separate lines.
Also worth knowing: building tax (építményadó)
This is not linked to revenue or income. It is a local tax levied by the municipality on the property. Its base is usually the floor area or the adjusted market value, and the rate is set by local regulation.
Not every municipality levies it, but many holiday areas (e.g. Lake Balaton) set a noticeably higher rate for properties used as accommodation. It is worth checking your own municipality’s regulation.
Have a question?
If you are unsure which tax option works best in your situation, get in touch!
👉 Book a free consultation, email us at office@vtm-accounting.hu or call +36 70 616 9964. We advise in English, Hungarian and Vietnamese.
This article reflects the rules as of September 2026. Before making a tax decision, check the figures against your own numbers.