Hungary vs Philippines
Corporate Tax Comparison
Time of Update: Hungary: 4/05/2026 / Philippines: 4/06/2026
Compare Hungary and Philippines corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Hungary vs Philippines Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Hungary
Philippines
General CIT Rate:
9
General CIT Rate:
25%
CIT Return Due Date:
After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).
CIT Return Due Date:
Quarterly return: Within 60 days from the close of each of the first three quarters. Annual return: On or before the 15th day of the fourth month following the close of the taxable year.
CIT Payment Due Date:
After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).
CIT Payment Due Date:
On the 15th day of the fourth month following the close of the taxable year.
CIT Estimated Payment Due Date:
Pay by quarter or by month.
CIT Estimated Payment Due Date:
Quarterly instalments paid within 60 days after each quarter.
Withholding Tax (WHT)
Hungary
Philippines
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Hungary
Philippines
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate (9%); however, participation in the exemption system may be applicable.
General Capital Gain Tax Rate:
If the net capital gain is within P100,000, the applicable tax rate is 5%, and the excess is 10%.
Effective Tax Rate (ETR)
Hungary
Philippines
Composite Effective Average Tax Rate:
10.31%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
6.62%
Composite Effective Marginal Tax Rate:
