Taxation of Individuals - Europa League

UEFA Europa League Final 2023, Legal Information

Content Type
UEFA Guidelines

Individual income tax in Hungary is based on residence.

Individuals are generally deemed to be resident in Hungary if they are:

  • Hungarian nationals;

  • nationals of the European Economic Area (EEA), hold an EEA registration card issued in Hungary, and spend at least 183 days in Hungary in a calendar year; or

  • third-country nationals or stateless persons permanently settled in Hungary.

Residents of Hungary are taxed in Hungary on their worldwide income.