oszalékadózási

Oszalékadózási, meaning dividend taxation, refers to the tax obligations that arise from receiving dividend income in Hungary. Dividends are typically distributed by companies to their shareholders as a share of profits. In Hungary, the taxation of dividends is generally twofold, involving both personal income tax and social contributions.

The personal income tax (SZJA) on dividend income is typically levied at a flat rate. This tax is applied to the net dividend received after any applicable deductions or exemptions. In addition to the personal income tax, social contribution tax (EHO) may also be payable on dividend income. The rate and applicability of the EHO can vary depending on specific circumstances and legislative changes.

It is important for individuals receiving dividend income to be aware of their tax liabilities. This involves accurately reporting dividend income on their annual tax returns. Companies distributing dividends are generally responsible for withholding these taxes at the source and remitting them to the Hungarian tax authority, known as NAV (Nemzeti Adó- és Vámhivatal). However, the ultimate responsibility for correct tax payment rests with the shareholder. Tax regulations and rates can be subject to change, so consulting with a tax professional or referring to the official NAV guidelines is recommended for the most current and accurate information regarding oszalékadózási.