Greece vs Hungary
Corporate Tax Comparison
Time of Update: Greece: 4/04/2026 / Hungary: 4/05/2026
Compare Greece and Hungary corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Greece vs Hungary Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Greece
Hungary
General CIT Rate:
22
General CIT Rate:
9
CIT Return Due Date:
The last day of the sixth month after the end of the tax year.
CIT Return Due Date:
After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).
CIT Payment Due Date:
December (assuming fiscal year ends on December 31 of the previous year and taxes are paid in installments).
CIT Payment Due Date:
After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).
CIT Estimated Payment Due Date:
Six months of equal installment payments.
CIT Estimated Payment Due Date:
Pay by quarter or by month.
Withholding Tax (WHT)
Greece
Hungary
Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Greece
Hungary
General Capital Gain Tax Rate:
Unless exempted, capital gains are subject to the regular CIT tax rate.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate (9%); however, participation in the exemption system may be applicable.
Effective Tax Rate (ETR)
Greece
Hungary
Composite Effective Average Tax Rate:
21.05%
Composite Effective Average Tax Rate:
10.31%
Composite Effective Marginal Tax Rate:
20.07%
Composite Effective Marginal Tax Rate:
6.62%
