Equities - Double Taxation Treaties concluded by Hungary and currently in force

15.08.2019

Note: Clearstream Banking provides these rates for information purposes only and does not guarantee that this information is correct, complete and accurate. Clearstream Banking does not assume liability for any damages, direct or indirect, that may arise from the reliance on or the use of this information. The rate as prescribed in the DTT assumes that the beneficial owner does not hold a substantial percentage of the share capital of the company paying the dividend. Different rates may apply for substantial holdings. Please refer to the actual DTT or your tax advisor for further information.

The standard rate of withholding tax on dividends is 15% before any refund.

There is currently no prescribed form for tax refund available for use.

CountryRate prescribed by the DTT - Dividends (%)Tax refund available (%)Declaration of Beneficial Ownership in cases of dividend paymentPrescribed form for tax refund
Albania105 -
Armenia105Yes-
Australia150Yes-
Austria105 -
Azerbaijan87Yes-
Bahrain510Yes-
Belarus150Yes-
Belgium105Yes-
Bosnia & Herzegovina105 -
Brazil150Yes-
Bulgaria105Yes-
Canada150Yes-
China105Yes-
Croatia105Yes-
Cyprus150 -
Czech Republic150Yes-
Denmark150 -
Egypt200Yes-
Estonia150Yes-
Finland150 -
France150Yes-
Georgia510Yes-
Germany150 -
Greece105Yes-
Hong Kong105Yes-
Iceland105Yes-
India105Yes-
Indonesia150Yes-
Iran00 -
Ireland150Yes-
Israel150Yes-
Italy105 -
Japan105Yes-
Kazakhstan150Yes-
Kuwait015 -
Latvia105Yes-
Liechtenstein105 -
Lithuania150Yes-
Luxembourg150Yes-
Malaysia105Yes-
Malta150Yes-
Mexico150Yes-
Moldova150Yes-
Mongolia150Yes-
Montenegro150Yes-
Morocco123 -
Netherlands150Yes-
North Macedonia150Yes-
Norway105 -
Omana0/10 15/5 -
Pakistan200Yes-
Philippines200Yes-
Poland105Yes-
Portugal150Yes-
Qatara0/5 15/10Yes-
Romania150Yes-
Russia105Yes-
San Marino150Yes-
Saudi Arabia 510Yes-
Serbia150Yes-
Singapore105Yes-
Slovak Republic150Yes-
Slovenia150Yes-
South Africa150Yes-
South Korea105Yes-
Spain150Yes-
Sweden150Yes-
Switzerland150Yes-
Taiwan105Yes-
Thailand200Yes-
Tunisia123Yes-
Turkey150Yes-
Turkmenistan150Yes-
Ukraine150Yes-
United Arab Emirates015Yes-
United Kingdom105 -
U.S.A.150Yes-
Uruguay150 -
Uzbekistan105Yes-
Vietnam105Yes-

a.  The lower rate applies if the beneficial owner is a company.