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.

Regardless of the above, if a third-country national permanently settled (where the residence permit is issued to an individual whose entry and residence in Hungary was in the interest of the national economy for reasons related to the investments made by such person in Hungary) in Hungary spends less than 183 days in Hungary in any 12-month period, one qualifies as a non-Hungarian tax resident.