oszalékadó

Oszalékadó refers to the taxation of dividends in Hungary. It is a tax levied on the profits distributed by a company to its shareholders. This tax is applied to both natural persons and legal entities receiving dividend income. The current rate of oszalékadó in Hungary is 15%, which is applied to the gross dividend amount. This means that the tax is calculated before any deductions are made.

The primary purpose of oszalékadó is to generate revenue for the state from corporate profits that are passed on to investors. It is a component of the broader Hungarian tax system, aiming to create a balanced approach to corporate and personal income. For individuals, dividends received are typically subject to this tax, and it is often withheld at the source by the company paying the dividend. For corporate shareholders, the treatment of dividends can be more complex, with potential exemptions or different tax rates depending on specific circumstances and inter-company dividend rules.

The introduction and changes to the oszalékadó have historically been influenced by the government's fiscal needs and economic policies. It forms part of the overall tax burden on capital gains and investment returns within Hungary. Understanding oszalékadó is crucial for both companies distributing profits and individuals or entities receiving them, as it directly impacts the net return on investment.