Buying property in Hungary as a foreigner: a step-by-step guide

Buying property in Hungary as a foreigner is straightforward for most European buyers: citizens of EU and EEA member states and Switzerland can buy an apartment without a government permit, on the same terms as Hungarian buyers. Buyers from other countries need a permit from the county government office. In every case, a Hungarian lawyer countersigns the sale contract.

This article is general information, not legal or tax advice. Please take advice from a Hungarian lawyer and tax adviser before any purchase, as rules and practice can change.

Buying property in Hungary as a foreigner: who needs a permit?

A government office permit is needed only by buyers who are not citizens of the EU, the EEA or Switzerland. Government Decree 251/2014 (X. 2.) on foreigners’ property acquisition covers all property other than agricultural and forestry land, so it applies to flats and apartments.

According to guidance from the Zala County Government Office, the following buyers do not need a permit:

• citizens and organisations of EU member states;
• citizens and organisations of European Economic Area (EEA) states;
• Swiss citizens, under the agreement on the free movement of persons;
• British citizens who exercised residence rights in Hungary before the end of the Brexit transition period and have continued to live there since.

In practice, an Austrian, German, Czech or Slovak buyer follows the same route as a Hungarian buyer: there is no separate official procedure, just the lawyer-led contract and registration of ownership. For company buyers, what counts is where the company is registered: a company registered in the EU or EEA can also acquire property without a permit.

Other British citizens, and buyers from countries such as the United States, Ukraine or China, must apply for a permit. Agricultural and forestry land is subject to separate and much stricter rules, which this article does not cover.

How does the government office permit work?

The application goes to the county government office where the property is located; for an apartment in Nemesbük, that is the Zala County Government Office. The statutory processing time is 45 days.

Under the decree, the conditions for granting the permit include that the acquisition does not harm the public or municipal interest, the buyer’s identity can be reliably established and the intention to transfer ownership is shown. Ownership cannot be registered until the permit is obtained, so this waiting time should be built into the timetable.

Should you buy personally or through a company?

Both routes are open: HillGate apartments can be bought by private individuals and by companies, including from abroad. The choice is mainly a tax and operating question, best worked through with a tax adviser.

The purchase price includes 27% Hungarian VAT. When buying through a company, the VAT may be recoverable, but this depends on the company’s position and should be confirmed with a tax adviser. The buyer’s status can also affect how the apartment is classified for short-term letting, as explained in our guide to short-term rental rules in Hungary.

What are the steps of a purchase?

The backbone of the process is a sale contract countersigned by a lawyer, followed by registration of ownership in the land registry. From a foreign buyer’s perspective, the usual sequence is:

1. Appoint a lawyer. A private document used to register ownership must be countersigned by a lawyer or in-house counsel who is a member of a Hungarian bar association (Act C of 2021 on the land registry, section 35). At HillGate, a lawyer prepares the sale.
2. Hungarian tax identification number. An individual without a Hungarian tax ID can apply for one on the tax authority’s (NAV) T34 form. Your lawyer will advise when it is needed in your transaction.
3. Due diligence. The lawyer checks the title deed, any charges, the building and occupancy permit documents and the deed of foundation of the condominium.
4. Sale contract. The contract sets out the price, payment schedule and handover. At HillGate this may include the 60:40 payment structure, the details of which are agreed individually.
5. Permit, if required. Non-EU/EEA buyers usually apply with the signed contract, since the application must include a document showing the intended transfer.
6. Filing and registration. The lawyer files the application electronically with the land registry authority. Priority between registrations is set by the time of filing.
7. Transfer duty. The property transfer duty is assessed by NAV and notified in a formal decision.

How much is property transfer duty in Hungary?

The general rate of property transfer duty is 4% of market value up to HUF 1 billion per property and 2% on the part above that, capped at HUF 200 million per property. This is set out in section 19 of Act XCIII of 1990 on duties.

As a purely hypothetical round-number example: if an apartment’s market value were HUF 100 million and no relief applied, the duty under the general rule would be HUF 4 million. This only illustrates the calculation and is not a HillGate price.

Some acquisitions, including certain home purchases, may qualify for a reduction or exemption, but the conditions are strict and change frequently. Whether any of these applies to your purchase is a question for your lawyer or tax adviser.

NAV assesses the duty from data received from the land registry authority and issues a payment notice, which states the deadline for payment. In practice the notice often arrives weeks or months after registration.

What costs should you budget for beyond the price?

Beyond the purchase price, the following items typically apply. We only give figures where they are fixed by law or by an authority.

Item	Who it affects	Amount
Lawyer’s fee	all buyers	by agreement
Property transfer duty	all buyers, unless exempt	generally 4% of market value
Government office permit fee	non-EU/EEA/Swiss buyers	HUF 65,000 per property
Translation and certification	as needed	per provider
Service charge	owner, after handover	EUR 4/m² per month at HillGate

The full structure of the investment, including the payment structure, is summarised in the investment package. For how the apartment is run once completed, see our article on full-service rental management.

Can you buy remotely?

Largely, yes. Land registry filing is electronic and handled by the lawyer, and a permit application can be submitted by a representative, provided the power of attorney refers specifically to that procedure.

Some steps, such as identity checks or signing documents, may require attendance in person or documents certified abroad. Your lawyer can tell you in advance what applies in your case. For a sense of the location, see our article on Hévíz, Keszthely and Lake Balaton.

Frequently asked questions

Can an Austrian or German citizen buy an apartment in Hungary?

Yes. Citizens of EU and EEA member states can buy an apartment in Hungary without a government permit, on the same terms as Hungarian buyers. The sale contract must be countersigned by a Hungarian lawyer.

Do British buyers need a permit after Brexit?

As a rule, yes: since Brexit, British buyers need a government office permit. The exception is British citizens who exercised residence rights in Hungary before the end of the Brexit transition period.

How long does the permit for non-EU buyers take?

The statutory processing time is 45 days and the fee is HUF 65,000 per property. The application is made to the county government office where the property is located.

How much is property transfer duty in Hungary?

The general rate is 4% of market value up to HUF 1 billion per property. Some purchases may qualify for relief, which is worth checking with a lawyer or tax adviser.

Is a lawyer mandatory when buying property in Hungary?

Yes. To register ownership, the contract must be countersigned by a lawyer or in-house counsel who is a member of a Hungarian bar association.

Our investor FAQ covers further questions. For your own circumstances, always seek advice from a Hungarian lawyer and tax adviser.