Hungary proposes exit tax on unrealized crypto gains from 2027
- —15% rate applies to unrealized gains when tax residency is terminated
- —Threshold: assets above HUF 500 million, or a 20%+ stake worth HUF 250 million
- —Example: BTC bought for HUF 300 million, worth HUF 600 million — up to HUF 45 million tax without a sale
- —Losses on other assets cannot offset crypto gains
Why it matters: Taxing unrealized gains exposes holders to double taxation amid crypto volatility and could push investors to leave before 2027.
Source: BitcoinBázis