The following forms of income are exempt from tax if they are received by an individual:
- Food vouchers to an employee, up to a limit.
- Gains from Hungarian or EU stock exchanges.
- Scholarships, subject to certain conditions
- Gain from sale of real estate held for 15 years or more.
Additional tax exempt income:
- Dividend received by a Hungarian company are generally tax exempt.
- Capital gain from sale of investment subject to participation exemption rules.
Note: The information in this site is for general guidance only. Users of this site are advised to take professional advice before taking practical tax decisions.
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