Online sports betting and online horse-race betting are taxed at 15% of net gaming revenue (Section 32(5)). Casino gaming (online and land-based) is taxed on a sliding GGR scale: 30% up to HUF 10 billion, then HUF 3 billion plus 10% of GGR above HUF 10 billion. An additional 15% applies where a casino's online earnings exceed its physical earnings (Section 35). Gambling tax is deductible against corporate income tax (9%, among the EU's lowest). Gambling services are VAT-exempt; player winnings from licensed domestic operators are personal-income-tax exempt.
Jurisdictions › Hungary › Tax
Hungary · Question 05 of 11
Hungary Gambling — Tax: What is the tax take?
Mixed · Confirmed · Not reviewed · Back to full Hungary report →
Key section parameters
| Jurisdiction | Hungary (HU) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Mixed |
| Confidence | Confirmed |
| Review status | Not reviewed |
| Last collected | 1 Nov 2026 |
Summary answer
Online sports betting and online horse-race betting are taxed at 15% of net gaming revenue (Section 32(5)). Casino gaming (online and land-based) is taxed on a sliding GGR scale: 30% up to HUF 10 billion, then HUF 3 billion plus 10% of GGR above HUF 10 billion. An additional 15% applies where a casi…