Hungary's 10-digit tax identification number — issued by the National Tax and Customs Administration (NAV) and required for employment, self-employment, and property purchases.
The adószám is Hungary's tax identification number, administered by the Nemzeti Adó- és Vámhivatal (NAV — National Tax and Customs Administration). Every Hungarian citizen receives one automatically. For foreign nationals, the adószám is required for employment in Hungary, for business registration, and — critically — for property purchase. Non-EU buyers who do not have Hungarian residency must obtain an adószám before completing a property transaction in Hungary.
To obtain a Hungarian adószám as a foreign national, apply at the relevant NAV office (the one with jurisdiction over the property's location) with your passport and a completed T34 or T22 application form. A Hungarian lawyer can apply on your behalf with a power of attorney. The process is typically completed in one to a few business days and is free of charge. The adószám is an 8-digit number (10 digits for companies) and remains valid indefinitely.
For non-EU nationals purchasing Hungarian property, the adószám is just the first step — you also need prior authorisation from the Government Office (Kormányhivatal) to buy real estate in Hungary. EU citizens do not need this permit for residential property but do need it for agricultural land (where purchase by foreigners remains heavily restricted under Hungarian law). The application for a government permit involves submitting the purchase contract, identification, and proof of purpose, and takes approximately 60 days.
Hungarian property transactions generate several tax obligations linked to the adószám. Buyers pay real estate acquisition duty (vagyonszerzési illeték) — typically 4% of the market value (or higher for properties above certain value thresholds). This is paid after completion and invoiced by NAV based on the property's value. Sellers who own investment property pay capital gains tax (16% personal income tax) on the net gain unless the property was held for more than 5 years (full exemption) or partial reductions apply for 2–4 year holding periods.
Self-employed workers and business owners in Hungary use a vállalkozói adószám (business tax number) which is separate from their personal adószám. Companies receive a 11-digit adószám formatted as XXXXXXXX-Y-ZZ, where the middle digit indicates VAT status. Hungarian companies are required to display their full adószám (including the middle and last sections) on all invoices.
Yes. Non-EU nationals must obtain prior authorisation from the competent Government Office (Kormányhivatal) before purchasing Hungarian real estate. The process takes approximately 60 days. Your Hungarian lawyer submits the application with the draft purchase contract and required documentation. EU citizens may purchase residential property without this permit but still need restrictions compliance for agricultural land.
The standard real estate acquisition duty is 4% of the fair market value of the property, payable by the buyer. Higher rates apply to transactions above 1 billion HUF. First-time buyers of residential properties below certain value thresholds may qualify for a reduced rate or instalment payment. The duty is assessed by NAV after completion based on the property value.
Apply at the NAV office with jurisdiction over the property's address using your passport and a completed T34 form (individuals). The application is free and typically processed within 1–2 business days. Your Hungarian lawyer can apply on your behalf with a notarised power of attorney.
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