Hungary

An individual is regarded as resident in Hungary if one is a:

• Hungarian national
• European Economic Area (EEA) national with an EEA registration card issued in Hungary, and spends at least 183 days in Hungary in a calendar year, or
• third-country national permanently settled in Hungary or a stateless person.

Even if the above criteria are not met, an individual is regarded as tax resident in Hungary if:

• one's only permanent home is in Hungary,
• one's centre of vital interests is in Hungary, if one has no permanent home or has a number of permanent homes in one or more countries as well as Hungary, or
• one spends at least 183 days in Hungary in a calendar year, if one has no permanent home or a number of permanent homes in one or more countries as well as Hungary, and the centre of vital interests cannot be determined.