Which income tax option should you choose as an Airbnb host in Hungary?

Many hosts are unsure which of the three personal income tax (szja) methods to choose as an accommodation provider in Hungary. We walk through all three, including the conditions and the social contribution tax (szocho), so you have a clear picture.

1. Tételes átalányadó for paying-guest accommodation

This is the most favourable option, but only if every condition is met. Under the Hungarian Personal Income Tax Act, a private individual providing paying-guest accommodation (fizetővendéglátás) can choose the tételes átalányadó (a fixed tax per room) if they:

• run the activity in no more than three private accommodation units (magánszálláshely) as defined by the Hungarian Tourism Act (Kertv.), which they own or hold usufruct over, i.e. in at most 3 flats, holiday homes or habitable outbuildings,
• host any one guest for no more than 90 days without interruption within a calendar year,
• notify the tax authority of their choice when starting the activity.

If all of this is met, the tax is a fixed amount and does not depend on your income:

Important: no social contribution tax is due on this income, because it is a fixed tax, not an income-based one.

2. 10% cost ratio

If you do not meet the conditions for the tételes átalányadó (for example, you rent out more than three units, or the property is not one you own or hold usufruct over), you can choose this method. 10% of your revenue automatically counts as a cost without any receipts, so your tax base is 90% of revenue, and 15% personal income tax is due on it.

Note: social contribution tax applies too. Because short-term accommodation counts as a commercial activity, the income is also subject to 13% social contribution tax, unless you are an old-age pensioner in your own right.

There is, however, an annual combined cap on the social contribution tax base: in 2026 it is HUF 7,747,200, 24 times the minimum wage. It looks at your employment income and your income from independent activities (such as accommodation) together. If your contribution base from other sources, such as your salary, already reaches this amount, you do not pay further social contribution tax on income above it.

For accommodation, real costs (commission, utilities, cleaning, renovation) almost always exceed 10% of revenue, so in most cases this method is not the best choice.

3. Itemised costs

If the tételes átalányadó is not available, this is the most common method. You can deduct from revenue every cost related to the activity that is backed by an invoice or other document: Airbnb commission, utilities, cleaning, equipment, depreciation and so on. You pay 15% personal income tax on the resulting income.

The social contribution tax rule applies here too: the income also carries 13% social contribution tax, unless you are an old-age pensioner in your own right, or you have already reached the HUF 7,747,200 annual cap with other income. In total, the burden on your income can reach 28%, so it always pays to collect every deductible cost carefully.

Which one should you choose?

• If you meet the conditions (at most 3 private accommodation units you own or hold usufruct over, 90-day limit): the tételes átalányadó is almost always the best, because it is a low fixed amount with no social contribution tax.
• If you do not meet the conditions and your real costs are low: the 10% cost ratio is simpler, but rarely the best solution.
• If your real, documented costs are high and the tételes átalányadó is not available: itemised costs are the realistic choice, although they carry the highest tax burden.

Besides income tax, you also need to watch VAT and other payments. We have summarised these in our overview of Airbnb taxes.

Have a question?

If you are unsure which option is 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.