What will you keep after selling in Budapest?
The sale price is the headline. What arrives in your account is the price minus the agent, the lawyer, any tax on the gain and whatever is left on the mortgage. This calculator works that out for your own figures, so you can set an asking price and plan your next step with a clear number.
Work out your net proceeds
Replace the example figures with your own. Everything updates as you type and stays in your browser. Euro figures are approximate at about 365 HUF per EUR (ECB reference rate, 30 October 2026).
Assumptions and sources
- Tax: 15 percent personal income tax (SZJA) on the taxable share of the gain. Taxable share by calendar years since the year of purchase: 100 percent in the year of purchase and year 1, 90 percent in year 2, 60 percent in year 3, 30 percent in year 4, 0 percent from year 5. Source: NAV, Az ingatlan-adásvétel adózási szabályai, page dated 14 October 2026. Also on our costs page.
- Gain: sale price minus purchase price, documented purchase and improvement costs, and selling costs. NAV names advertising and agent commission as sale costs; we also count your own lawyer's fee and the energy certificate here. Ask your accountant which of your invoices NAV accepts.
- Agent commission: typically 3 to 5 percent (up to about 6.5 percent) plus 27 percent VAT, paid by the seller. See the cost table.
- Energy certificate: about 25,000 to 50,000 HUF depending on the size of the home (Bank360, updated January 2026).
- Not modelled: inherited or gifted homes, part shares, homes bought in stages, sales by a company, and tax in your country of residence if you live abroad. See selling from abroad.
- EUR figures are approximate at about 365 HUF per EUR (ECB reference rate, 30 October 2026). Check the live rate before you transfer money.
What each line means
This section reads well on its own, with or without the calculator. Use it as a worksheet when you talk to your lawyer or accountant.
Sale price and year of sale
The price in the sale contract. NAV ties the tax return to the year the contract is submitted to the land registry, so if you sign close to the year end, ask your lawyer which year the sale will fall in.
Purchase price and year of purchase
What you paid, and the year your purchase contract was submitted to the land registry. The taper counts calendar years, not months: a home bought in December 2022 and sold in January 2026 is in year 4.
The holding-period taper
| Home bought in | Years since purchase | Taxable share of the gain |
|---|---|---|
| 2026 or 2025 | Year of purchase and year 1 | 100% |
| 2024 | Year 2 | 90% |
| 2023 | Year 3 | 60% |
| 2022 | Year 4 | 30% |
| 2021 or earlier | Year 5 and later | 0% |
Documented costs
Costs lower the gain only if you can show an invoice or document for them. That covers the transfer duty and lawyer's fee from your purchase and works that raised the home's value. It is worth finding these papers before you list.
Agent, lawyer and energy certificate
The agent's commission is the largest selling cost for most owners, which is why the percentage and whether VAT is on top are worth agreeing in writing. A lawyer of your own is optional for a seller in Hungary and useful when you sell from a distance. The energy certificate is a small one-off.
Remaining mortgage
The bank is repaid from the price at completion, usually through the lawyer's escrow account, and then releases its charge on the title. The loan reduces what you keep but has no effect on the tax.
A worked example
A flat bought for 60,000,000 HUF in 2023 sells for 80,000,000 HUF in 2026. Documented purchase costs are 3,000,000 HUF. The agent charges 3 percent plus VAT (3,048,000 HUF) and the energy certificate costs 40,000 HUF. The gain is 80,000,000 minus 60,000,000, 3,000,000 and 3,088,000, which is 13,912,000 HUF. In year 3, 60 percent is taxable: 8,347,200 HUF. Tax at 15 percent is 1,252,080 HUF. With no mortgage, the seller keeps 80,000,000 minus 3,088,000 and 1,252,080, which is 75,659,920 HUF, about 207,300 EUR. These are the calculator's starting figures.
Tax rules: NAV, Az ingatlan-adásvétel adózási szabályai (14 October 2026). Commission and legal fee norms: Costs & Legal. Euro figures approximate at about 365 HUF per EUR (ECB reference rate, 30 October 2026). An estimate for planning, not tax advice. Data and sources.
Sale calculator FAQ
How is the tax on a Budapest home sale calculated?
The gain is the sale price minus the purchase price and your documented costs. A share of that gain is taxable, depending on how many calendar years have passed since the year of purchase: 100 percent in the year of purchase and the year after, 90 percent in year 2, 60 percent in year 3, 30 percent in year 4 and nothing from year 5. Personal income tax is 15 percent of the taxable share.
Which costs can I deduct from the gain?
NAV lists the price you paid, costs tied to the purchase such as the transfer duty and lawyer fee, value-increasing improvements, and costs tied to the sale such as advertising and the agent commission. Each needs an invoice or document. A remaining mortgage is repaid from the price but is not a deductible cost.
Is the result a tax assessment?
No. It is an estimate based on the figures you enter and the general rule. Inherited or gifted homes, part shares, homes bought in stages and company sales follow their own rules. Ask a Hungarian accountant to confirm the figure before you file.
Getting ready to sell?
The selling guide covers pricing, paperwork and staging. If you live outside Hungary, the guide to selling from abroad explains the power of attorney, tax residency and moving the money.