Lawyer's addressLövőház utca 20/A.
1024 Budapest Hungary

Attorney's phone number Tel.: +36 1 316 9233
Law office's fax number Fax.: +36 1 336 0107
Attorney's office e-mail

Lodger tax to be introduced? – The Ministry responds, 12.09.2016 – Rumours of a new “lodger tax” have been spreading lately, so the Ministry of National Economy issued a bulletin to set the situation straight. The letting of apartments has been subject to income tax since more than 25 years, so there is no news here. The rules are clear: offering your apartment for lease through an online accommodation marketplace qualifies as a taxable accommodation operation and the landlord must have a tax number and register with the local notary public. Letting an apartment or part of it for the long term, e.g. to a lodger, is also subject to tax, but the landlord does not need to have a tax number.

According to the Ministry the online accommodation marketplaces undoubtedly created new opportunities for Hungarian landlords. The National Tax and Customs Authority started a systematic analysis of the situation back in the spring of 2016. Based on the data collected from just a single online marketplace they found that in May there were 8299 properties offered by 5206 landlords.