The short answer
Forming a Hungarian Kft in 2026 comes down to three line items:
- Attorney fee and court representation — roughly 40,000–150,000 HUF through a traditional firm, or 80,000–240,000 HUF gross (62,992–188,976 HUF net + VAT) across the Zenty tiers (the Zenty fee covers all of this plus the whole process; foreign founders use the 400,000 HUF gross Zenty International tier).
- Court registration fee — 0 HUF in the electronic company procedure (§ 45 (1) of the Duty Act, Itv.).
- Publication cost contribution — 5,000 HUF, included in the Zenty package price.
The 3,000,000 HUF minimum share capitalis not a cost — it is the company’s own money: the members pay it into the company bank account, and the company can put it to use.
What you actually pay when forming a Kft
| Line item | Amount (HUF) | Paid to | Note |
|---|---|---|---|
| Attorney fee + court representation | 40,000–150,000 | Law firm | Itemised the traditional way; included in the Zenty package |
| Zenty fee (gross) | 80,000–240,000 (up to Pro); 400,000 (International) | Zenty | Gross, VAT included (62,992–188,976 net; 314,961 net). Everything below is in it. The VAT is recoverable. |
| Court registration fee | 0 | Registry court (NAV) | Electronic company procedure, 2026, Itv. |
| Publication cost contribution | 5,000 | Company Gazette (Cégközlöny) | Included in the Zenty package price |
| Minimum share capital | 3,000,000 | The company’s own bank account | Not a cost — you keep it |
What the Zenty fee includes
The pricing logic across the Zenty tiers is simple: the fee covers the whole process, so you never have to discover after the fact what was left out. Every tier (from Start to International) includes:
- The partner law firm’s fee (countersignature, court representation, document approval)
- The 5,000 HUF publication cost contribution
- Intake, document preparation, status tracking
- Initiating NAV registration
- Bank introduction and an accountant shortlist
- A digital company file and asynchronous support
The higher tiers add HomeBase, a direct line to the attorney, and — in the International tier — a process agent for non-resident founders. The full tier-by-tier comparison is on the pricing page.
The court fee — why is it 0 HUF?
Since March 2017 the court registration fee for a Hungarian Kft is 0 HUF in the simplified electronic company procedure. That is still the case in 2026; § 45 (1) of the Duty Act (Act XCIII of 1990, Itv.) sets it out.
What is not 0 HUF? A few special cases:
- The traditional (non-electronic) procedure — barely used; a 50,000 HUF fee applies.
- Change registrations (a change of name, registered seat, or managing director) — 3,000 HUF electronically.
- Nyrt and other special forms — different fees apply.
The 3,000,000 HUF share capital — where does it go?
Under § 3:161 of the Civil Code (Ptk.), the minimum share capital of a Kft is 3,000,000 HUF. Many people mistake it for a cost. It is not:
The share capital is the company’s own money. It is capital, not a cost.
- The members pay in the 3,000,000 HUF — either in full, or with half deferred under § 3:161 (4) (one to two years).
- The money goes into the company bank account.
- After registration the company can use it for anything: purchases, payments, marketing, rent. It is not locked.
- If you sell or wind up the company, the remaining assets are distributed to the members in proportion to their ownership.
The 3,000,000 HUF need not be paid in cash — apport (real property, a vehicle, intellectual property, a receivable) can also serve. § 3:162 of the Civil Code sets separate rules for valuing apport: an auditor or other expert prepares an independent valuation, and the value is recorded in the articles of association.
A traditional law firm vs Zenty
| Line item | Traditional | Zenty Start (80,000 HUF gross) |
|---|---|---|
| Attorney fee | 40,000–150,000 HUF | Included |
| Court representation | 10,000–30,000 HUF | Included |
| Publication cost contribution | 5,000 HUF separately | Included |
| Intake, NAV preparation | Falls to you | Included |
| Bank introduction | Falls to you | Included |
| Finding an accountant | Falls to you | Included, 3 referrals |
| Total | 55,000–185,000 HUF + your time | 80,000 HUF gross |
The cost picture is similar. The difference is in turnaround (2–8 working days vs 2–4 weeks), in the absence of a NAV / bank / accountant handoff falling on you, and in not having to chase three providers by phone.
What comes after formation — running costs
The formation fee is a one-off, but keeping the company running carries monthly and annual costs. For an average single-member Kft in 2026, these look like:
| Line item | Monthly (HUF) | Note |
|---|---|---|
| Accounting | 30,000–80,000 | Depends on volume |
| Bank account fee | 0–5,000 | Largely transaction-based |
| Registered office (HomeBase or other) | 8,000–25,000 | If you have no own property |
| Invoicing system | 0–5,000 | Basic free tiers exist |
| Local business tax (HIPA) | Revenue-based | A single, city-wide 2% in Budapest; 0–2% elsewhere |
| Corporate tax (TAO) | 9% on profit | Lowest in the EU |
| Typical monthly base | 38,000–115,000 HUF | + taxes on actual revenue |
The local business tax (HIPA) is worth a word. In Budapest it is a single, city-wide 2% set by the Municipality of Budapest — not a district-by-district rate; outside the capital it varies by municipality between 0% and 2%. The flat 10% KIVA regime is an optional alternative: from 2026 the entry thresholds are revenue (and balance-sheet total) under 6 billion HUF and at most 100 employees, with exit above 12 billion HUF in revenue or 200 employees. The full tax picture is on the 9% corporate tax page.
The company-name check, and what it is not
Before the documents are prepared, Zenty runs a manual company-name check as a transactional service: you submit the proposed name and the team confirms availability and distinguishability against the commercial registry, with a reply within one working day. This is a considered legal check, not a live or automatic search — a name that looks free can still be too similar to an existing one, which is the judgement the check exists to make. The name check is free, and the fee applies only after you confirm the intake.
Sources
- Companies Act (Ctv.) — Act V of 2006: § 6, § 36. NJT
- Civil Code (Ptk.) — Act V of 2013: § 3:161, § 3:162. NJT
- Duty Act (Itv.) — Act XCIII of 1990: 0 HUF court fee. NJT
- NAV — Corporate tax. nav.gov.hu/ado/tao
Reviewed by Dr. Tallár Ákos, attorney (Tallár Law Firm, MÜK 5203)