Is Airbnb Legal in Budapest? 2026 Rules, Permits & Taxes

Notification required

Yes

Taxes on a stay

No tourist tax

Fine for hosting without a permit

HUF 2,000,000

Listings showing a permit number

93%

Next rule change

Dec 31, 2026

Listing figures: AirROI, 12 months to September 2026. A number on a listing doesn't prove the permit or licence is valid, and a missing one doesn't prove there is none.

The rules in brief

Who needs it

Every private person or sole trader who lets a Budapest home to tourists for short stays, whether a whole flat or a room^{1,10,11,14,25}

Issued by

The notary (jegyző) of the Budapest district where the home stands, as commercial authority, and the Hungarian Tourism Agency for the NTAK number

Valid for

The NTAK number does not expire, but changes must be notified in the portal. The star classification must be renewed every 3 years. In District VII a provider registered by 31 December 2025 must file the condominium agreement by 31 December 2026.

Processing

District V of Budapest gives 8 days to assess the notification and 15 days to enter it in the register; other districts may differ.

On listings

The number must appear on every listing

Platform checks

Booking platforms may ask the NTAK operator to check a host's registration number and accommodation type, and Airbnb has a dedicated field for the number in each listing.

Fees

Who qualifies

• The home is a flat or holiday home with at most 8 rooms and 16 beds to count as private accommodation (magánszálláshely); company-run units of up to 25 rooms and 100 beds are other accommodation (egyéb szálláshely)
• New registrations are barred in Budapest until 31 December 2026 unless the star self-assessment was finished by 31 December 2024
• Proof of the right to use the property if the host is not the owner, and written consent of co-owners where the property is co-owned
• Accommodation management software that sends data to NTAK, a valid star classification and an NTAK registration
• District VI (Terézváros): not available, because the yearly day limit is zero
• District VII (Erzsébetváros): needs a condominium agreement that refers to accommodation
• District V (Belváros-Lipótváros): a townscape procedure first, and at most 5% of a building's units

How to apply

1. 1 Check that the home can still be registered: new Budapest registrations are barred until 31 December 2026 unless the star self-assessment was finished by 31 December 2024, and the district may ban or limit the activity (District VI bans it, District VII needs condominium consent, District V caps units at 5%).
2. 2 Get a Hungarian tax number and a login with Ügyfélkapu+ or the DÁP mobile app; NTAK accepts no other login since 16 January 2025.
3. 3 Choose accommodation management software that reports to NTAK, such as the government's free Vendégem app.
4. 4 Finish the star self-assessment on the classification website of the Hungarian Tourism Quality Certification Board; the procedure is free.
5. 5 Notify the notary of the district where the home stands, with a floor plan, proof of title, co-owner consent if needed, proof of software, the classification document and the NTAK registration proof; District V requires the townscape procedure first.
6. 6 Enter the NTAK number in the registration field of each listing, and register with the district tax office as a tourist-tax collector within 15 days of starting.

Permit rules

Notify the district notary before starting

Accommodation can only be provided after the host has notified the commercial authority, which in Budapest is the notary (jegyző) of the district where the home stands, and complied with the classification rules. The notification, later changes and closure are free of charge.^1,14

No new registrations until 31 December 2026

New private and other accommodation cannot be entered in the register anywhere in Budapest through 31 December 2026. The bar began on 1 January 2025.^1,25 Applies to: Budapest, all districts · In force since January 1, 2025

Exempt: star self-assessment finished by 31 December 2024

The bar does not apply to a provider who finished the online star self-assessment by 31 December 2024. A provider who had only started the self-assessment, or had not begun, is blocked until 2027.¹ Applies to: Budapest, all districts · In force since January 1, 2025

NTAK number, software and daily data

The accommodation must also be registered in NTAK, which issues the registration number. The host must use accommodation software that reports to NTAK every day, even on days with no guests.¹⁰

Valid star classification required

The accommodation needs software and a valid star classification (szálláshely-minősítés). The classification is valid for 3 years and the procedure is free unless a law says otherwise.^1,2 In force since March 11, 2025

Show the NTAK number on every listing

Any accommodation offered through a booking platform must show the NTAK registration number and the accommodation type in a visible way. Airbnb provides a registration-number field in each listing.^2,25

Platforms may check the number

A booking platform is entitled to ask the NTAK operator to confirm a host's registration number and accommodation type.²

Any private person or sole trader

Private accommodation is a flat or holiday home let by a private person or sole trader, with up to 8 rooms and 16 beds. The host does not have to live in the home or own it outright.¹

A sale cannot be re-registered to the buyer

For accommodation registered by 31 December 2024, a change of operator, for example after a sale, cannot be entered in the register in Budapest until 31 December 2026. A buyer therefore cannot take over the registration in that period.¹ Applies to: Budapest, all districts · In force since January 1, 2025

District VII: existing providers must file the condominium agreement by end-2026

A provider registered by 31 December 2025 must obtain the condominium agreement and give the notary proof of it by 31 December 2026 at the latest.⁵ Applies to: Budapest District VII (Erzsébetváros) · In force since January 1, 2026

District VII: 10% of floor area, ground floor, room sizes

Under building-code amendment 33/2025 (IX. 24.), in force from 25 September 2025, commercial accommodation in a residential building of Erzsébetváros may use at most 10% of the residential floor area, must be on the ground floor and must meet minimum room sizes.⁶ Applies to: Budapest District VII (Erzsébetváros) · In force since September 25, 2025

District V (Belváros-Lipótváros): 5% of units

In the residential-dominant mixed city-centre zone of District V, private and other accommodation units may not exceed 5% of the independent units in a building. A townscape procedure is required before the notification, for every accommodation type.¹⁴ Applies to: Budapest District V (Belváros-Lipótváros)

Proof of title and co-owner consent

A host who is not the owner must attach a document proving the right to use the home, and in a co-owned property the other co-owners' written consent is needed.¹⁴

Condominium house rules govern flat use

In a condominium, the organisational and operating rules (SZMSZ) set how each flat may be used, and those rules bind tenants too. Check them before notifying.⁹ Applies to: Flats in condominiums

Scan every guest's identity document

Since 1 September 2021, hosts must collect each guest's identity data on arrival and share it with the Hungarian Tourism Agency; a guest who refuses must be turned away.²⁵ In force since September 1, 2021

No national cap on nights

If a district has not set a limit, short-term letting can go on without any time limit. Each Budapest district may set the number of days per calendar year by decree.¹ Applies to: Budapest districts without a decree

Districts may cap rental days, including at zero

A district council can fix by decree how many days a year a private or other accommodation may be used, and can add administrative fines and bans on the activity for breaches.¹

District VI (Terézváros): zero days

Terézváros set the yearly days for private and other accommodation to zero in decree 26/2024 (X. 31.), in force from 1 January 2026. The Kúria rejected the government office's challenge on 11 November 2025, so only hotels, guesthouses and community accommodation can operate.^4,12,13 Applies to: Budapest District VI (Terézváros) · In force since January 1, 2026

District VII (Erzsébetváros): zero days without condominium consent

Erzsébetváros set the yearly days for private and other accommodation to zero from 1 January 2026, but to 365 where a condominium agreement exists. The agreement must be a resolution, house rule (SZMSZ) or founding deed that clearly refers to accommodation.⁵ Applies to: Budapest District VII (Erzsébetváros) · In force since January 1, 2026

District V: notices for neighbours and guests

In District V, hosts must post the NTAK number, their contact details and the details of a 24-hour on-call service where the condominium can see them, and keep the condominium rules in English and Hungarian in the apartment.²⁵ Applies to: Budapest District V (Belváros-Lipótváros)

Fire review above 10 guests

For accommodation that can hold more than 10 people, the fire authority assesses compliance with fire-safety rules; the rule also applies to private accommodation.² Applies to: Accommodation for more than 10 people

Notary inspections

The district notary inspects each registered provider at least once every 6 years.²

No fixed minimum stay; long lets are separate

The accommodation decree does not apply to letting a property for long-term residence under a flat, house, sublet or bed lease. The law sets no night count between the two.²

Report closure within 8 days

A host who stops operating must tell the notary within 8 days; the registration does not lapse by itself, even when a local ban takes effect.²

What the host still handles

• Notify the district notary and enter the accommodation in the register, then register in NTAK
• Register with the district tax office as a tourist-tax collector within 15 days of starting, and file and pay by the 15th of the month after each month
• Register for VAT with NAV unless opting for the small-business exemption, and file the tourism development contribution with the VAT return (or by 25 February of the next year if no VAT return is due)^{3,7,8,15,16,17,18,20,21,22,26}

• In District VI (Terézváros) and District VII (Erzsébetváros), letting beyond the day limit is fined HUF 200,000 for an individual or sole trader and HUF 2,000,000 for a company or other organisation, and the notary orders a 45-day closure. The notary sets both without discretion.^4,5
• In District VI the fine for an individual or sole trader is HUF 200,000.⁴
• In District VI the notary orders the accommodation to close temporarily for 45 days.⁴
• In District VII the temporary closure lasts 45 days and the fine for a company is HUF 2,000,000.⁵
• Running accommodation that is not in the register and not registered in NTAK: the notary bans it with immediate effect and fines HUF 200,000 for private accommodation, double the HUF 100,000 base fine.²
• Failing to fix a breach by the deadline: a fine of HUF 100,000 for private accommodation.²
• Accommodation that does not meet the legal requirements can be closed temporarily for up to 90 days until the breach is fixed.²
• Repeated breaches within a year or an unfixed breach after a temporary closure lead to closure and removal from the register.²
• A district that sets a yearly day limit may add administrative fines and a ban on carrying on the activity for breaches of its decree.¹

1. January 1, 2027 Upcoming
   VAT small-business threshold rises to HUF 22 million

   The annual turnover limit for VAT exemption rises from HUF 20 million in 2026 to HUF 22 million in 2027 and HUF 24 million in 2028.²¹

2. December 31, 2026 Upcoming
   District VII deadline for existing providers

   Providers registered in Erzsébetváros by 31 December 2025 must have obtained the condominium agreement and filed proof with the notary by this date.⁵

3. December 31, 2026 Upcoming
   Budapest registration bar reaches its end date

   Section 11/H of the Trade Act bars new registrations in Budapest only through 31 December 2026; the statute in force from 1 October 2026 sets no later date.¹

4. September 2026 Not in force
   District XIII drafts a condominium-consent decree

   District XIII has published a draft decree under which short-term accommodation may operate in a building only if the condominium or housing cooperative agrees by assembly resolution, and has asked residents for their views.^19,28

5. June 25, 2026 Not in force
   District VIII adopts a quota concept for 2027

   The Józsefváros council adopted a concept that caps short-term accommodation at 3.5% of the district's flats, 5% in the Palota and Corvin quarters, 1% to 2% in outer quarters and 20% of a condominium's flats; the decree is expected in October 2026 and would take effect on 1 January 2027.^18,27

6. May 20, 2026
   EU short-term rental data rules apply

   Regulation (EU) 2024/1028 began to apply: where a national registration system exists, platforms must display and verify registration numbers and share monthly stay data with the authorities.²⁴

7. January 1, 2026
   District VII zero-day rule takes effect

   Erzsébetváros decree 46/2025 (XII. 10.) takes effect; it applies to proceedings already under way on that date.⁵

8. January 1, 2026
   District VI bans private and other accommodation

   The Terézváros decree setting the yearly rental days to zero takes effect.^4,13

9. December 10, 2025
   District VII sets zero days unless the condominium agrees

   Erzsébetváros decree 46/2025 (XII. 10.) sets the yearly days for private and other accommodation to zero, or 365 where a condominium agreement exists, with fines of HUF 200,000 or HUF 2,000,000 and a 45-day closure.⁵

10. November 11, 2025
    Kúria upholds the District VI zero-day decree

    The Kúria rejected the government office's challenge to Terézváros decree 26/2024 (X. 31.), finding that setting the yearly days to zero does not breach the Trade Act.^12,13

11. September 25, 2025
    District VII zoning limits for accommodation

    Erzsébetváros building-code amendment 33/2025 (IX. 24.) limits commercial accommodation in residential buildings to 10% of the residential floor area and to the ground floor.⁶

12. January 1, 2025
    Budapest bars new registrations

    Act LVI of 2024 added section 11/H to the Trade Act: from 1 January 2025 to 31 December 2026 no new private or other accommodation can be registered in Budapest, unless the star self-assessment was finished by 31 December 2024.^1,23

Estimate what a Budapest home could earn

1. 1. 2005. évi CLXIV. törvény a kereskedelemről (Trade Act) · Hatályos Jogszabályok Gyűjteménye (Jogtár)
2. 2. 239/2009. (X. 20.) Korm. rendelet a szálláshely-szolgáltatási tevékenység folytatásának részletes feltételeiről · Hatályos Jogszabályok Gyűjteménye (Jogtár)
3. 3. 1990. évi C. törvény a helyi adókról (Local Taxes Act) · Hatályos Jogszabályok Gyűjteménye (Jogtár)
4. 4. Terézváros 26/2024. (X. 31.) önkormányzati rendelete a magánszálláshelyen és az egyéb szálláshelyen az egy naptári éven belül szálláshely-szolgáltatás céljára felhasználható napok számáról · Nemzeti Jogszabálytár
5. 5. Erzsébetváros 46/2025. (XII. 10.) önkormányzati rendelete a magánszálláshelyen és az egyéb szálláshelyen az egy naptári éven belül szálláshely-szolgáltatás céljára felhasználható napok számáról · Önkormányzati rendelettár (Jogtár)
6. 6. Erzsébetváros 33/2025. (IX. 24.) önkormányzati rendelete · Nemzeti Jogszabálytár
7. 7. Erzsébetváros 32/2010. (XII. 31.) önkormányzati rendelete az idegenforgalmi adóról · Önkormányzati rendelettár (Jogtár)
8. 8. Budapest Főváros Közgyűlésének 31/1994. (VI. 10.) önkormányzati rendelete az idegenforgalmi adóról · Önkormányzati rendelettár (Jogtár)
9. 9. 2003. évi CXXXIII. törvény a társasházakról (Condominium Act) · Hatályos Jogszabályok Gyűjteménye (Jogtár)
10. 10. NTAK: Szálláshely, általános információk · Magyar Turisztikai Ügynökség (NTAK)
11. 11. NTAK: Regisztráció folyamata · Magyar Turisztikai Ügynökség (NTAK)
12. 12. Köf.5.023/2025/4. számú határozat · Kúria
13. 13. Közlemény a terézvárosi airbnb rendelet törvényességi vizsgálatáról (Köf.5.023/2025/4.) · Kúria
14. 14. Szálláshely-szolgáltatási tevékenység bejelentése · Belváros-Lipótváros (Budapest V. kerület) Önkormányzata
15. 15. Idegenforgalmi adó · Belváros-Lipótváros (Budapest V. kerület) Önkormányzata
16. 16. Idegenforgalmi adó · Óbuda-Békásmegyer Önkormányzata (Budapest III. kerület)
17. 17. Idegenforgalmi adó · Józsefvárosi Önkormányzat (Budapest VIII. kerület)
18. 18. Háttéranyag és javaslat a rövidtávú szálláskiadás szabályozására Józsefvárosban (2026) · Józsefvárosi Önkormányzat (Budapest VIII. kerület)
19. 19. Rövid távú lakáskiadás (hirdetmény) · Budapest13.hu (XIII. kerületi Önkormányzat)
20. 20. Információs füzet 101: Turizmusfejlesztési hozzájárulás (2026. 05. 19.) · Nemzeti Adó- és Vámhivatal (NAV)
21. 21. Jó hír a kkv-knak: tovább emelkedik az alanyi adómentesség határa · Nemzeti Adó- és Vámhivatal (NAV)
22. 22. A kereskedelmi-szálláshely szolgáltatás általános forgalmi adómértéke 5 százalék; turizmusfejlesztési hozzájárulás · Nemzeti Adó- és Vámhivatal (NAV)
23. 23. Az Airbnb szabályozás szigorítása a budapesti lakhatási probléma megoldását szolgálja · Magyarország Kormánya (kormany.hu)
24. 24. New rules bring increased transparency to the short-term rentals sector · European Commission
25. 25. Responsible hosting in Hungary (with local regulations in Budapest) · Airbnb Help Center
26. 26. Areas where tax collection and remittance by Airbnb is available · Airbnb Help Center
27. 27. Kis növekedést sem engednek, egyelőre nem létesülhet több airbnb a kerületben · Józsefváros Újság
28. 28. Airbnb-szabályozás a XIII. kerületben: véleményezés indul a rövid távú lakáskiadásról · Világgazdaság (news lead, used for the date)