Tax residency in Hungary: the 183-day rule
Medium confidenceReviewed in September 2026
The short answer
183days in calendar year
- Window
- Calendar year
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
Hungary has no general 183-day rule: it has a ladder that depends on your immigration status, with days as the last rung after a permanent home and the centre of vital interests. A Hungarian citizen is resident with no days counted. A visitor from a third country on a temporary permit does not become resident just by passing 183 days.
The days of entry and exit both count in full. The count does not decide on its own.
The source
These count days the same way as Hungary