Hungary
AI Agent Legal Status: partial · Autonomy: low
Legal Framework
Hungary is subject to the EU AI Act and GDPR. The Hungarian National Authority for Data Protection and Freedom of Information (NAIH) oversees AI-related data processing. No specific national AI legislation beyond EU requirements.
Key Laws & Regulations
- ◆EU AI Act
- ◆GDPR
- ◆Civil Code (Act V of 2013)
Business Formation
Kft. (Korlátolt Felelősségű Társaság) is the standard limited liability company with HUF 3 million (approximately EUR 7,500) minimum capital. Electronic formation is available.
Tax Implications
Corporate tax rate is 9%, the lowest in the EU. Local business tax of up to 2% may also apply. The low headline rate makes Hungary attractive for profit-booking structures.
Opportunities
EU's lowest corporate tax rate provides clear cost advantage. Competitive labor and operational costs for AI development operations.
Highlights
Lowest corporate tax rate in the EU at 9%. Competitive operational costs. Central European location with good logistics.
Risks & Challenges
EU AI Act compliance required. Political and regulatory unpredictability. Rule of law concerns may affect investor confidence. Currency risk (Hungarian Forint).