Tax Rate Comparison · 2026

Austria vs Hungary: Tax Rates Compared

Compare Austria and Hungary on income tax, corporate tax, VAT, capital gains, and social security. Top income tax: 55% (Austria) vs 15% (Hungary). Includes take-home pay estimates, special regimes, and expat guidance for 2026.

Country A
Austria
Top income tax: 55%
Corporate: 23%
VAT: 20% · CGT: 27.5%
VS
Country B
Hungary
Top income tax: 15%
Corporate: 9%
VAT: 27% · CGT: 15%

Full Tax Rate Comparison

Tax TypeAustriaHungaryLower Rate
Top Income Tax55%15%Hungary
Bottom Income Tax0%15%Austria
Corporate Tax23%9%Hungary
VAT / GST20%27%Austria
Capital Gains Tax27.5%15%Hungary
Social Security (Emp)18.1%18.5%Austria
Dividend Tax27.5%15%Hungary
Tax Treaties9085Austria

Take-Home Pay Estimate

Illustration — €100,000 gross annual income
Austria Take-Home
€46,130
Hungary Take-Home
€71,750
Annual Difference
+€25,620

Verdict

Overall Tax Burden
Hungary has a lower overall tax burden
Hungary scores lower on combined tax burden (13 vs 40). Top income tax: 15% vs 55% in Austria. Corporate: 9% vs 23%. For high earners and entrepreneurs, Hungary can offer meaningful tax savings.

Tax System: Territorial vs Worldwide

FactorAustriaHungary
Territorial TaxationNoNo
Digital Nomad VisaNoYes
Wealth TaxNoNo
CFC RulesYesYes

Special Regimes Available

CountryRegimeRate / BenefitDuration
No major special regimes for these two countries

Frequently Asked Questions

Which country has lower taxes: Austria or Hungary?
Austria has a top income tax rate of 55% and corporate tax of 23%. Hungary has 15% and 9% respectively. On €100k gross, estimated take-home is €46,130 in Austria vs €71,750 in Hungary. Actual liability varies with deductions, residency rules, and individual circumstances.
Is Austria or Hungary better for expats and digital nomads?
Austria uses a worldwide tax system. Hungary uses a worldwide tax system. The best choice depends on income type, desired residency duration, and lifestyle preferences.
What is the corporate tax difference between Austria and Hungary?
The statutory corporate tax rate is 23% in Austria and 9% in Hungary. Effective rates can differ significantly due to deductions, loss carry-forwards, and R&D credits. Both countries may offer reduced rates or special regimes for SMEs or qualifying businesses.
Austria Full Tax Guide Hungary Full Tax Guide More Tax Comparisons Special Tax Regimes
Disclaimer: Rates shown are statutory rates for 2026. Effective rates vary with deductions and individual circumstances. Not tax advice.