- →
-
Contact Form
-
ShelfCompanies24 has been forming Hungarian companies for international founders since 1995. Our Budapest team handles every step of company formation in Hungary on a servicecontract — from picking the right legal form through ügyvéd drafting, Cégbíróság entry, NAV registration and your first Hungarian bank account. The Hungarian Cégbíróság operates on a 1-working-day target for electronic filings, making this one of the fastest EU jurisdictions for new company formation. Most clients are trading inside 1–3 weeks, or on day one if they choose a ready-made készre hozott Kft..
Single payment covers ügyvéd, Cégbíróság, UBO register, virtual székhely and our service fee.
Company + székhely + banking + könyvelő iroda under one roof.
Cégbíróság 1-working-day decision target. Hungarian-speaking case manager.
eIDAS-qualified e-signature, Hungarian consulate, or delegate to our Budapest ügyvéd via meghatalmazás.
We draft the társasági szerződés, file Cégbíróság, register adószám / EU VAT, file UBO.
The Kft. is the workhorse of Hungarian commerce, covering more than 95% of new corporate registrations. Governed by Act V of 2013 (Hungarian Civil Code).
Closed joint-stock company, used for capital-raising structures.
| Form | Min. capital | Formation time | Best for |
|---|---|---|---|
| Kft. | HUF 3,000,000 | 1–3 weeks | Default — SMEs, holdings |
| Zrt. | HUF 5,000,000 | 3–5 weeks | Larger groups, capital-raising |
| Bt. | No minimum | 1–3 weeks | Tax-optimised partnerships |
| Branch | Parent-dependent | 3–6 weeks | Multinational presence |
| Készre hozott Kft. | HUF 3M (paid) | 3–7 days | Need immediate trading |
Confirm legal form, member structure, business purpose (tevékenységi körök with TEÁOR codes — Hungary’s NACE classification), székhely location and banking preferences.
Hungarian law mandates that the founding document be drafted and countersigned by a Hungarian ügyvéd (registered attorney) — there is no notary requirement for company formation, unlike most other EU jurisdictions. Drafted bilingual Hungarian-English with provisions on share transfers, pre-emption, exit clauses.
The founder(s) appear before the ügyvéd (in person in Budapest, or remotely via consulate, eIDAS qualified electronic signature, or notarised meghatalmazás delegating to our Budapest ügyvéd). Ügyvéd fees: typically HUF 80,000–250,000 (≈ €200–625).
The founder opens a deposit account with a Hungarian bank and deposits HUF 3,000,000 (Kft.) or HUF 1,250,000 (Zrt., 25% of HUF 5,000,000). Bank issues a letéti igazolás attached to the Cégbíróság filing.
The ügyvéd files the registration package electronically through the Cégkapu government portal. Statutory decision time: 1 working day for fully compliant electronic submissions. The Cégbíróság issues a cégbejegyző végzés (registration order) and the company appears in the Cégjegyzék at e-cegjegyzek.hu.
On Cégbíróság entry the company automatically receives its adószám. The EU VAT number is issued separately upon application via NAV form ‘T 201T:
Beneficial owners (any natural person holding > 25%) must be filed in the central UBO register (tényleges tulajdonosi nyilvántartás) within 5 working days of cégbejegyzés. Penalties up to HUF 5,000,000.
Convert deposit account to operating account. Hungarian banks: OTP Bank (largest), K&H Bank (KBC), Erste, Raiffeisen Hungary, MBH Bank (formed 2023 from Takarékbank+MKB merger), UniCredit, CIB Bank, Granit Bank. We match clients to the right bank for their sector.
| Scenario | Typical duration |
|---|---|
| Kft. via standard electronic formation | 1–3 weeks |
| Zrt. (joint-stock) | 3–5 weeks |
| Branch of foreign company | 3–6 weeks |
| Készre hozott Kft. — transfer rather than formation | 3–7 working days |
Standard Kft. via electronic formation: 1–3 weeks total (the cégbejegyzés decision itself is statutorily 1 working day, but pre-filing document preparation, banking and tax registration take 1–2 additional weeks). Zrt. takes 3–5 weeks. A ready-made Kft. transfer completes in 3–7 working days.
HUF 3,000,000. Must be fully paid in cash at formation. This is mid-range in CEE — higher than Czech or Romanian minimums, lower than Slovak when measured in
Hungarian corporate law follows the Anglo-American model: ügyvédi ellenjegyzés (attorney’s countersignature) on the társasági szerződés is sufficient legal authentication for company formation. There is no Hungarian notary requirement for share transfers or articles of association — a significant simplification compared to Slovakia, Czech Republic or Germany.
9% on profit (társasági adó) + 0–2% on net revenue (iparűzési adó based on municipality). Effective combined rate for a typical Budapest Kft.: ~11% on adjusted profit. For a smaller Kft. choosing the KIVA regime: 10% on payroll + dividends regardless of profit margin.
No. Neither tagok nor ügyvezető need Hungarian or EU residency. Hungarian banks may apply enhanced KYC to non-EU UBOs but this is bank policy, not legal requirement.
Kft. is the SME workhorse with HUF 3M minimum capital and a single ügyvezető. Zrt. is a closed joint-stock company with HUF 5M minimum capital, registered shares, and either dual-tier (igazgatóság + felügyelőbizottság) or monistic (vezérigazgató) governance. For 95%+ of foreign clients, Kft. is the right choice.
KIVA (kisvállalati adó, small-business tax) is an optional regime that replaces both társasági adó and most payroll-related social contributions with a 10% tax on payroll + dividends. Available to companies with annual revenue under HUF 3 billion (≈ €7.5M) and balance-sheet total under HUF 3 billion. Particularly attractive for service-sector SMEs with high payroll vs. low margin.
Yes. Hungarian tax law applies the place-of-effective-management test, so substance considerations matter. Most foreign clients run their Kft. from abroad with a Budapest virtual székhely and occasional ügyvezető visits. We discuss substance requirements during onboarding.
NAV adószám automatic; EU VAT application; UBO filing within 5 working days; iparűzési adó registration with the municipality; bank-account activation; engagement of a könyvelő iroda for bookkeeping. Most clients are fully operational within 2 weeks of cégbejegyzés.
Ready to register your Hungarian company? Contact our Hungarian desk for a service covering ügyvéd, Cégbíróság, tax registration and banking.
Hungary is one of several jurisdictions where ShelfCompanies24 maintains pre-formed entities and active formation services. Why pick Hungary for your Kft. specifically? Lowest CIT in EU at 9% is the headline reason — but it pays to understand the trade-offs against the alternatives. Below are concrete differentiators that matter when you’re pricing a structure decision against the actual operating profile of your business.
Cross-border corporate structuring in 2026 is governed by a tighter web of rules than in any previous decade. Three forces shape every decision:
For Hungary specifically: Flat 9% – lowest CIT in EU; combined with 0-2% iparuzesi (local) and KIVA alternative regime. EU but not Eurozone (HUF).
Issues we routinely see when prospects come to us after attempting the process directly with local providers in Hungary:
Yes. A name change is filed with the Cégjegyzék via a directors’ resolution and a routine filing — typically clears in 48 hours. We include up to one name change in the standard fee for both shelf-company purchase and new formation. Subsequent changes are billed at cost.
Yes. As a Hungary-tax-resident Kft., your company has automatic access to the EU Parent-Subsidiary Directive, the EU Interest and Royalties Directive, and the network of Hungary’s bilateral double-tax treaties (typically 70-90 partner countries). Treaty access is conditional on meeting the principal-purpose test (PPT) under the Multilateral Instrument and the relevant treaty’s anti-abuse provisions.
Client information is held under contractual non-disclosure plus the professional-secrecy obligations applicable to corporate-service providers in our home jurisdiction. We do not share client identity or transaction details with third parties beyond what is statutorily required (KYC reporting, beneficial-owner-register filings, AML/CTF reporting where triggered). Our internal access to client files is logged and access-restricted by need-to-know.
Material tax changes (rate moves, new minimum-tax regimes, treaty amendments) get communicated to active clients with our analysis of impact. Where the change is structural — for example the OECD Pillar Two implementation in Hungary or a domestic tax-base reform — we proactively flag clients whose structures may need restructuring and offer a pricing-defined remedial path. The client is not left to discover material regulatory change from their accountant or from media reports.
A Kft. is a separate legal entity Hungarian-tax-resident with its own corporate tax filings and beneficial-owner record. A branch is an extension of a foreign parent — the foreign parent is the legal entity, the Hungary branch books local-source income but the parent’s overall tax liability cascades. Most foreign owners pick a Kft. for liability ring-fencing and clean tax accounting; branches are sometimes preferred where the parent has specific group-relief or treaty considerations that depend on common legal personality.
Engaging us for your Hungarian new Kft. formation covers the following deliverables under one service:
The deliverable scope is identical regardless of whether you are based in the EU, the US, the UK, the Middle East, or APAC — we operate the same service globally for Hungarian corporate setup. Optional add-ons (virtual office, accounting retainer, payroll, sector licences, transfer-pricing documentation) are quoted line-item separately so there is no scope creep on the headline incorporation or transfer fee.