Hungary vs Chinese Mainland
Corporate Tax Comparison
Time of Update: Hungary: 4/05/2026 / Chinese Mainland: 4/04/2026
Compare Hungary and Chinese Mainland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Hungary vs Chinese Mainland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Hungary
Chinese Mainland
General CIT Rate:
9
General CIT Rate:
25%
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 Return Due Date:
For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.
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 Payment Due Date:
Within five months after the end of the tax year.
CIT Estimated Payment Due Date:
Pay by quarter or by month.
CIT Estimated Payment Due Date:
Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.
Withholding Tax (WHT)
Hungary
Chinese Mainland
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Hungary
Chinese Mainland
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.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
Effective Tax Rate (ETR)
Hungary
Chinese Mainland
Composite Effective Average Tax Rate:
10.31%
Composite Effective Average Tax Rate:
23.00
Composite Effective Marginal Tax Rate:
6.62%
Composite Effective Marginal Tax Rate:
15.59
