Tourism tax rates in Hungary
Last updated 23 March 2021 | Tax suspended by national government until end of COVID-19 emergency is declared. Page has been reviewed (change for Budapest 19th district) and up to date ahead of resumption.
Idegenforgalmi Adó
The Idegenforgalmi adó is decided by each municipality up to the maximum amount set by national government (Act C of 1990 on local taxes article 30-34).
The rate is either:
- a percentage of the room cost up to 4% or,
- a fixed amount per person per night (up to HUF 300 plus cumulative inflation rate). In 2021, the maximum amount is approximately HUF 525.
As the rate levied is set by each municipality, the rate can also vary within a destination (such as in Budapest due to multiple districts).
Below is information on Budapest. Rates for other destinations can be found on the Hungarian State Treasury page.
Budapest
The tourist tax is decided by each district except districts 17-23 (excluding 19) and Margitsziget where it is decided by the General Assembly of Budapest (Fovaros Onkormanyzata).
In Budapest city centre, the rate is mainly 4% of the room cost.
Further information can be found by clicking on the name of each district below.
HUF 100 – €0.27 (Euro conversion on 23 March 2021 for comparative purposes)
| Budapest (no maximum nights) | Net Cost of Room (excluding 5% VAT and breakfast) | Gross Cost of Room (including 5% VAT and breakfast) | HUF per person, per night | Some Exemptions |
| Budavár (1st district) | – | 4% | – | Children under 18 |
| Masodik Kerulet (2nd district) | – | – | 350 | Children under 18 |
| Óbuda-Békásmegyer (3rd district) | 4% | – | – | Children under 18 |
| Újpest (4th district) | 4% | – | – | Children under 18 |
| Belváros-Lipótváros (5th district) | 4% | – | – | Children under 18 |
| Terézváros (6th district) | 4% | – | – | Children under 18 |
| Erzsébetváros (7th district) | 4% | – | – | Children under 18 |
| Józsefváros (8th district) | 4% | – | – | Children under 18 |
| Ferencváros (9th district) | 4% | – | – | Children under 18 |
| Kőbánya (10th district) | – | – | 300 | Children under 18 |
| Újbuda (11th district) | – | – | 500 | Children under 18 |
| Hegyvidék (12th district) | 4% | – | – | Children under 18 |
| Tizenhárom Kerulet (13th district) | 4% | – | – | Children under 18 |
| Zugló (14th district) | – | – | 530 | Children under 18 |
| Tizenöt Kerulet (15th district) | – | – | 280 | Children under 18, Adults aged 70 and over |
| Tizenhat Kerulet (16th district) | – | – | 280 | Children under 18 |
| Rákosmente (17th district) | 4% | – | – | Children under 18, Adults aged 70 and over |
| Pestszentlőrinc-Pestszentimre (18th district) | 4% | – | – | Children under 18, Adults aged 70 and over |
| Kispest (19th district) | – | – | 500 | Children under 18 |
| Pesterzsébet (20th district) | 4% | – | – | Children under 18, Adults aged 70 and over |
| Csepel (21st district) | 4% | – | – | Children under 18, Adults aged 70 and over |
| Budafok-Tétény (22nd district) | 4% | – | – | Children under 18, Adults aged 70 and over |
| Soroksár (23rd district) | 4% | – | – | Children under 18, Adults aged 70 and over |
| Margitsziget (Margaret Island) | 4% | – | – | Children under 18, Adults aged 70 and over |
Disclaimer: While best efforts have been made to verify the accuracy of the information, the information displayed should be used as guidance only.
This content is exclusive to ETOA members
Not a member yet?
The ETOA membership opens invaluable networking opportunities to your business, allows you to gain access to critical insights and information and contributes to the campaign for a better regulatory environment in Europe.
- Connect with the global travel trade
- Stay informed of insights, regulations and changes
- Be supported in shaping the tourism landscape