Norway vs Hungary
Corporate Tax Comparison
Time of Update: Norway: 4/05/2026 / Hungary: 4/05/2026
Compare Norway and Hungary corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Norway vs Hungary Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Norway
Hungary
General CIT Rate:
22 (25% of some companies in the financial sector).
General CIT Rate:
9
CIT Return Due Date:
At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.
CIT Return Due Date:
After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).
CIT Payment Due Date:
Tax arrears must be paid within three weeks after the assessment is announced.
CIT Payment Due Date:
After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).
CIT Estimated Payment Due Date:
February 15 and April 15.
CIT Estimated Payment Due Date:
Pay by quarter or by month.
Withholding Tax (WHT)
Norway
Hungary
Resident Withholding Tax (Dividend/Interest/Royalty):
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Norway
Hungary
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate (9%); however, participation in the exemption system may be applicable.
Effective Tax Rate (ETR)
Norway
Hungary
Composite Effective Average Tax Rate:
21.41%
Composite Effective Average Tax Rate:
10.31%
Composite Effective Marginal Tax Rate:
23.11%
Composite Effective Marginal Tax Rate:
6.62%
