How to Get a Hungarian Tax Number (Adószám) as a Foreign Property Buyer
Foreign buyers purchasing property in Hungary must obtain a Hungarian tax number (adószám) before the sale can be completed. You apply at the National Tax and Customs Administration (NAV) office with a valid passport, proof of address, and a completed T34 form. The process typically takes one to three business days and carries no fee.
What is a Hungarian tax number and why do property buyers need one?
A Hungarian tax number — known in Hungarian as an adószám — is a ten-digit identifier issued by the National Tax and Customs Administration (Nemzeti Adó- és Vámhivatal, or NAV). Every individual who conducts a taxable transaction in Hungary, including buying real estate, is legally required to hold one. Without it, a Hungarian notary cannot authenticate the purchase contract, and the Land Registry (Földhivatal) will not register the ownership transfer in your name.
The requirement stems from Hungary’s Act on the Rules of Taxation (Az adózás rendjéről szóló törvény), which obliges all parties to a property transaction to be identifiable to the tax authority. The adószám is also used to calculate and pay the 4% property transfer duty (vagyonszerzési illeték) that applies to most residential purchases. In short, there is no legal shortcut around this step.
For foreign buyers, this is often the first piece of Hungarian bureaucracy they encounter. The good news is that it is straightforward, free of charge, and can usually be completed in a single visit to a NAV office — provided you arrive with the correct documents.
Who must apply: EU citizens vs. non-EU nationals
Both EU and non-EU citizens must obtain a Hungarian tax number before buying property. The distinction matters mainly for the supporting documents required, not for the obligation itself.
EU/EEA citizens can apply using their national identity card or passport. If they already hold a Hungarian address registration (lakcímkártya) — for example, because they live or work in Hungary — NAV can often link the tax number to that registration automatically. Those who do not yet have a Hungarian address can use their home-country address as the correspondence address on the T34 form.
Non-EU nationals (including buyers from the United States, United Kingdom, Canada, Australia, and the Gulf states, who make up a notable share of Budapest’s international buyer pool) must present a valid passport. They do not need a Hungarian residence permit solely to obtain a tax number for a property purchase, but they will need to provide a verifiable foreign address. Some non-EU buyers also choose to set up a Hungarian company to hold the property, which has its own tax registration process — a topic covered in our guide on Hungarian company setup for property ownership.
A Hungarian tax number is required of every buyer regardless of nationality. There is no exemption for diplomatic status, EU citizenship, or prior Hungarian banking relationships.
Documents you need to prepare
Preparing the right paperwork before you visit NAV is the single most effective way to avoid a wasted trip. The core document list is short, but each item must meet specific requirements.
- Valid passport (original, not a photocopy). EU citizens may use a national identity card instead.
- Completed T34 form — the official individual tax registration form, available for download from the NAV website (nav.gov.hu) or collected in person at any NAV office.
- Proof of address — for non-residents, a utility bill, bank statement, or official document from your home country showing your name and address, dated within the last three months. A certified translation is not always required for English-language documents, but NAV officers have discretion; bringing a simple Hungarian translation is wise.
- Authorisation letter (meghatalmazás) if a lawyer or agent is applying on your behalf. This must be signed by the buyer and, in most cases, countersigned by a Hungarian notary or the buyer’s own solicitor.
If you are buying jointly with a spouse or partner, each person must submit a separate T34 form and receive their own individual adószám. There is no joint tax number for individuals in Hungary.
Step-by-step application process at NAV
The application process for a Hungarian tax number as a foreign property buyer follows a consistent sequence. Understanding each step helps you plan the visit efficiently, particularly if you are travelling to Budapest specifically to complete your purchase paperwork.
- Download and complete the T34 form. Fill in your personal details, nationality, date of birth, and foreign address. Leave the Hungarian address field blank if you do not yet have one. Sign the form.
- Book an appointment (időpontfoglalás). NAV offices in Budapest operate on an appointment system. You can book online via the NAV website or by calling the NAV customer service line. Walk-in queues exist but waiting times can be long, especially at the central Budapest offices.
- Attend the NAV office. Present your passport (or ID card), the completed T34 form, and your proof of address. If a lawyer is attending in your place, they must bring the authorisation letter.
- Officer review. The NAV officer checks your documents, enters your data into the system, and issues a confirmation. In most cases the tax number is assigned on the spot or within one to three business days.
- Receive your adószám. NAV will issue a card or a printed notification showing your ten-digit tax number. Keep this document; your notary and the Land Registry will need the number.
- Provide the number to your notary. Your Hungarian notary (közjegyző) will include the adószám in the purchase contract. This is a legal requirement under Hungarian conveyancing rules.
Where to apply in Budapest
Budapest has multiple NAV customer service points (ügyfélszolgálat). The most relevant for foreign buyers purchasing property in the city’s central districts — Districts V, VI, VII, VIII, and XIII, which account for a large share of international transactions — are the offices in the 1st and 13th districts. The main NAV Budapest Regional Directorate is located at Dózsa György út 128–132 in District XIV.
For buyers purchasing in the Buda hills (Districts II or XII) or in the outer Pest districts, there are NAV offices in those areas as well. You are not required to apply at the office closest to the property you are buying; any NAV office in Hungary can process the T34 application.
If you are not in Budapest at the time of application, the process can be completed at any NAV office in Hungary, or by an authorised representative in Budapest. Some buyers who purchase remotely complete the tax number application during a single dedicated trip, combining it with a property viewing — a practical approach given that the application itself takes less than an hour once you have an appointment.
Costs and processing times
The tax number registration itself is free. NAV does not charge a fee for issuing an adószám to an individual. There are no stamp duties or administrative charges associated with the T34 application.
Processing times at NAV are generally fast. In practice, most applicants who arrive with complete documents receive their adószám the same day or receive written confirmation within 72 hours. Delays are almost always caused by missing or non-compliant documents rather than NAV backlogs.
Common mistakes that delay the application
Based on the experience of buyers going through the Budapest property purchase process, a handful of errors account for the majority of delays at the NAV stage.
- Unsigned or incorrectly dated T34 form. The form must be signed on the date of submission, not backdated. Officers will reject unsigned forms.
- Expired passport. Your passport must be valid on the date of application. A passport expiring within six months is technically valid but may cause questions; bring a valid one.
- Proof of address older than three months. NAV expects a recent document. A bank statement from eight months ago will likely be refused.
- Incomplete power of attorney. If your lawyer is applying on your behalf, the authorisation document must specify the exact purpose (tax number registration) and include your passport number. A generic power of attorney is often insufficient.
- Applying at the wrong type of office. NAV has both taxpayer service offices (ügyfélszolgálat) and enforcement offices. Only the ügyfélszolgálat handles T34 registrations. Confirm the office type before travelling.
Working with an experienced local agent or lawyer who regularly handles foreign buyer paperwork significantly reduces the risk of these errors. Our team at Buy Budapest Apartments routinely coordinates the NAV application step as part of the broader purchase process, and we can point you to vetted legal partners who handle this efficiently.
How the tax number fits into the full purchase process
The adószám is one of several administrative steps that foreign buyers need to complete before — or shortly after — signing a Budapest purchase contract. Understanding where it sits in the sequence helps you plan your timeline and avoid bottlenecks.
Typically, the sequence runs as follows: you identify a property and agree on a price, your lawyer conducts a title search at the Land Registry, you sign a preliminary contract (előszerződés) and pay a deposit (usually 10%), you obtain your adószám if you do not already have one, the final contract is signed before a notary, and ownership is registered at the Land Registry. The tax number must be in hand before the final notarised contract is signed — it cannot be added retrospectively.
The 4% property transfer duty is assessed on the purchase price (or the market value if higher) and must be paid within 30 days of the Land Registry’s transfer notification. NAV uses your adószám to issue this assessment. First-time buyers of a primary residence in Hungary may qualify for a reduced duty rate under certain conditions — your lawyer can advise whether you qualify.
If you are buying as an investment and plan to rent the property, the adószám is also the identifier used for rental income tax filings. Hungary taxes rental income at a flat 15% personal income tax rate, and landlords are required to file annually. For buyers considering a managed rental strategy, our property management service handles the operational side, though tax filing remains the owner’s responsibility unless a separate arrangement is made with a Hungarian accountant.
For a broader picture of what the purchase process involves — from choosing a district to registering title — the Buying Guide Budapest article series covers each stage in detail. And if you are still at the stage of evaluating whether Budapest is the right market, the investment thesis overview sets out the fundamentals clearly.
The adószám is not just a purchase formality — it is the identifier NAV uses for all subsequent tax obligations tied to the property, including transfer duty, rental income tax, and any future capital gains reporting.
Frequently asked questions
- Can I get a Hungarian tax number without visiting Hungary in person?
- Yes. You can authorise a Hungarian lawyer or agent to apply on your behalf using a notarised power of attorney. The power of attorney must be apostilled if issued outside Hungary. This route is common among buyers who complete much of their purchase process remotely before travelling to Budapest for the final contract signing.
- How long does a Hungarian adószám remain valid?
- An individual adószám does not expire. Once issued, it remains your permanent Hungarian tax identifier. If you later sell the property, the same number is used. If you move and your address changes, you should notify NAV, but the number itself stays the same.
- Do I need a Hungarian bank account to get a tax number?
- No. A Hungarian bank account is not required to obtain an adószám. The two are separate processes. However, most notaries and sellers prefer that the purchase price is paid via bank transfer, so opening a Hungarian bank account — or using an international wire transfer — is a practical step to plan in parallel with the tax number application.
- Is the adószám the same as a TAJ number or lakcímkártya?
- No. These are three distinct identifiers. The adószám is your tax number issued by NAV. The TAJ number is a social security identifier issued by the health insurance authority. The lakcímkártya is an address registration card for residents. Foreign property buyers need only the adószám for the purchase; the others are relevant only if you become a Hungarian resident.
- What happens if I forget to get a tax number before the contract signing?
- The notary is legally required to include the adószám in the final purchase contract. If you do not have one at the time of signing, the notary cannot authenticate the contract, and the transaction cannot proceed. In practice, this means the signing must be postponed until the number is obtained. It is always better to apply well in advance of the scheduled signing date.
- Can a company tax number substitute for an individual adószám when buying as a private person?
- No. If you are buying property as a private individual, you need an individual adószám (registered under your personal details). A company tax number applies only when the purchasing entity is a registered Hungarian or foreign company. If you are considering buying through a company structure, that is a separate registration process with different requirements.
- Does getting a Hungarian tax number create any ongoing tax obligations?
- Holding an adószám alone does not trigger tax obligations. Obligations arise from the transactions you conduct — such as paying property transfer duty on purchase, or filing rental income tax if you let the property. If you buy and hold a property without renting it, your main obligation is the annual building tax (építményadó) levied by the local municipality, which varies by district in Budapest.