Starting a Business

Registered Office and Virtual Address Services in Hungary (2026)

Quick answer
  • Every Hungarian company must have a registered seat (székhely), a real address in the country where official mail is served.
  • A registered office service (virtual address) is legal and common, typically costing around 400 EUR to 1,000 EUR per year.
  • Providers are regulated by Decree 7/2017: no fixed-term contract, a visible nameplate and proper mail handling are mandatory.
  • Your seat also sets your local business tax and which tax office is competent, so choose the address carefully.

Do you need a registered office to open a Hungarian company?

Yes. Every company registered in Hungary must have a registered office, called a székhely (registered seat), and it has to be a real, identifiable address inside the country. This is the legal address that appears in the public company register, where official mail is delivered and where the company's core documents are kept.

You do not need to rent a physical office to satisfy this rule. Most foreign founders use a székhelyszolgáltatás (registered office service), often marketed as a virtual office, where a licensed provider lets the company use its address and handles the incoming post. The competent tax office is assigned based on this seat, so the address you choose has practical consequences from day one (source).

What exactly is a registered seat (székhely)?

The registered seat is your company's official legal address, and it is not the same as where you actually work. Hungarian law separates three concepts: the székhely (registered seat), the telephely (site, a secondary place of activity) and the fióktelep (branch office, a place of activity in a different municipality) (source).

At the registered seat, business and official documents must be received and kept, and the company nameplate must be displayed. The address is published in the company register and in the official gazette, so it is public information that anyone can look up. If any of this data changes, the company has to report the change to the tax authority within 15 days (source).

What does the law require from a seat provider?

Registered office services are a regulated activity. Decree 7/2017 of the Minister of Justice, in force since 1 July 2017, sets strict conditions on providers to stop addresses being used only as empty letterboxes (source). The key points are worth knowing before you sign.

  • The provider must own the property, or hold the owner's prior written consent combined with a long-term bookkeeping engagement.
  • The service contract cannot be for a fixed period (unless the company itself is set up for a fixed term), and neither side can terminate it by ordinary notice during the first year.
  • Your company nameplate must be clearly visible from the public area at the address.
  • The provider must receive and safeguard your business and official documents during working hours.

Because the rules often tie the address to a bookkeeping relationship, many founders arrange the seat and the bookkeeping for a Hungarian company with the same provider.

How much does a registered office cost in Hungary?

Registered office services generally run from around 400 EUR to 1,000 EUR per year, depending on the district, the prestige of the building and how much mail handling is included. A downtown Budapest address in the historic 5th district with mail forwarded quickly sits at the higher end, at roughly 1,000 EUR per year (source).

Cheaper options exist at around 10,000 HUF per month (close to 400 EUR per year), often at addresses in smaller municipalities outside the capital (source). Prices move with the forint exchange rate, so treat these as ballpark figures as of 2026 and ask each provider for a written quote that lists what the fee actually covers.

Why the address affects your local business tax

Your registered seat also decides where you owe local business tax, the iparűzési adó (often shortened to HIPA). Each municipality sets this tax on net revenue up to a maximum of 2%, and some smaller municipalities charge a reduced rate or 0% (source). This is separate from the national corporate income tax of 9%, the lowest headline rate in the European Union (source).

This is why some seat providers advertise addresses in tax-free municipalities. The saving can be real, but the address has to reflect where the company genuinely has its seat, and if you also operate from Budapest you may owe local tax there too. Treat aggressive tax-address marketing with caution and confirm the setup with an accountant first. The low-tax environment is one of the reasons entrepreneurs choose Hungary, but it holds up only when the paperwork is genuine.

How the registered office fits into company formation

The registered address is locked in when the company is created. Setting up a Kft requires a deed of foundation that must be countersigned by a Hungarian ügyvéd (lawyer), and that lawyer also files the address statement proving the company is entitled to use the seat (source). You cannot register the company without a valid seat and the supporting consent or service contract.

If you are a non-resident owner or director, you also need a kézbesítési megbízott (delivery agent) with a Hungarian address to receive official documents, and your own company cannot fill that role. Many registered office providers offer this within the same package. Once the seat is filed, you can move on to registering the Kft and opening a business bank account.

What to check before you sign with a provider

Not every cheap address is a safe one. Because the tax authority can and does inspect registered seats, an address shared by hundreds of shell companies, or one the provider has no legal right to offer, can put your company on a risk list. Ask for proof that the provider meets the Decree 7/2017 conditions before you commit.

  • Confirm the provider owns the property or holds written consent from the owner.
  • Check that real mail handling is included, not just the bare address.
  • Read the notice terms, remembering that the first year cannot be ended by ordinary termination.
  • Ask whether the delivery agent and bookkeeping services are bundled or billed separately.

A reputable provider will document all of this in writing. If the terms are vague or the price looks too good to be true, that is a signal to keep looking.

Official resources

Frequently asked questions

Can I use my own apartment as my company's registered office?

Yes, if you own the property or have the owner's written consent, a residential address can serve as the registered seat. Many founders still prefer a registered office service to keep their home address off the public company register and to have official mail handled professionally.

Is a virtual office legal in Hungary?

Yes. Using a registered office service (székhelyszolgáltatás) is fully legal and widely used, including by fully foreign-owned companies. The activity is regulated by Decree 7/2017, which requires the provider to handle your official documents and display your nameplate (source).

Does a registered office give me the right to live in Hungary?

No. A registered seat is your company's legal address, not a home for people. It does not grant a residence permit and you cannot live there. Personal residence and the address card (lakcímkártya) are separate matters handled by the immigration and government offices.

What is the difference between a registered seat and a site (telephely)?

The registered seat (székhely) is the company's single official legal address. A site (telephely) is a secondary place where the company actually carries out activity, and a branch (fióktelep) is such a place in a different municipality. Sites and branches can trigger local business tax in each municipality where they sit (source).

Can I change my company's registered office later?

Yes. You can move the registered seat by amending the company documents, which again requires a lawyer's countersignature, and you must report the change to the tax authority within 15 days (source).

This article is general information for people relocating to Hungary, last reviewed in July 2026. It is not legal, tax or medical advice. Rules change often, so always confirm the current details with the official sources linked above before you act.

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