Business residency in the lowest-tax EU jurisdiction with healthcare, schools, and Schengen mobility


Hungary’s business residence permit, granted to directors and senior officers of registered Hungarian companies, is a structured route to EU residency tied to legitimate operating activity. It grants one year of legal residence, renewable for up to two further years, with full access to the Schengen Area and Hungarian public services.
It is designed for founders who establish a Hungarian limited liability company (Kft.) and serve as its director, drawing a documented monthly income from the company.
Hungary’s 9% corporate-tax rate — the lowest in the European Union — applies to the underlying operating company to which the residence permit is tied.
Permit holders may enrol in Hungarian state healthcare and access social services on the same basis as Hungarian residents; private supplemental insurance is generally recommended.
Children of the permit holder may enrol in Hungarian state schools without additional fees, from primary through tertiary education.
After three years of continuous legal residence, a national permanent residence permit may be considered, with progression to long-term EU resident status.
Paired with active company management from Hungary, the permit supports tax substance for the underlying operating entity.
Founders running a real Hungarian company — not a shell — with active client invoicing or service delivery from Hungary.
Founders moving spouse and children, prioritising state-school access and healthcare continuity.
Holding-structure architects pairing the Hungarian Kft. with EU residence to defend substance under treaty challenge.
Founders planning a long-term EU citizenship route on a business-residency foundation.
The principal route: a Kft. with the statutory minimum share capital of EUR 7,700 (HUF 3,000,000), of which 50% is paid at registration and the balance within one year. The company must conduct genuine business activity, maintain accounting and tax filings, and pay the director — the residence-permit applicant — a minimum of EUR 1,500 per month.
For larger operating businesses, a Zrt. may be established with a higher minimum capital of EUR 13,000. The same residency mechanics apply to the company’s senior officer.
Where a non-Hungarian parent company establishes a Hungarian branch, the branch’s appointed manager may qualify on the same income-and-activity basis.
The turnkey engagement covers Kft. formation, the residence-permit application, healthcare enrolment, and first-year compliance.
Over 18, clean criminal record, director of a Hungarian Kft. or Zrt. or branch manager. Demonstrable monthly income of at least EUR 1,500 from the Hungarian company.
In official marriage with the principal applicant. Derivative residence permit available.
Under 18, or older if financially dependent and in full-time education.
Cross-border decisions with clarity — from relocation and structuring to long-term planning, risk reduction, and private coordination.
Speak with a partnerMirsatori reviews the founder’s activity, target jurisdictions, and family plan, and recommends the company structure.
Registration with the Hungarian Court of Registration, share-capital deposit, and corporate banking introduction.
Type D national visa filed at the Hungarian consulate in the applicant’s country of primary residence.
The applicant attends the immigration office, submits biometrics, and files the residence-permit application.
The card is issued, with healthcare enrolment and dependants’ derivative permits processed in parallel.
| Category | Hungary | France | Greece | UAE |
|---|---|---|---|---|
| Status Duration | 1 year, renewable to 3 | 4 years | 5 years | 10 years |
| Minimum Investment | EUR 7,700 + EUR 1,500/month | EUR 25,000 | EUR 250,000 | USD 545,000 |
| For Entire Family | Yes | Yes | Yes | Yes |
| Schengen Access | Yes | Yes | Yes | No |
| Citizenship Waiting | From 8 years | 5 years | 7 years | Restricted |
A Kft. requires EUR 7,700 (HUF 3,000,000) of share capital with 50% paid at registration; a Zrt. requires EUR 13,000. The director must draw at least EUR 1,500 per month, documented through payroll or director-fee arrangements and sustained throughout the permit’s validity.
One year, renewable for up to two further years (three years total); no strict day-count applies, though presence is required for biometrics and key administrative steps.
After eight years of continuous legal residence, subject to language and integration requirements.
It does not create Hungarian tax residency automatically — that depends on physical presence, centre of vital interests, and treaty rules. Mirsatori advises on tax positioning during the engagement.
Send a one-paragraph brief on the decision in front of you. You will have a considered reply within one business day, under signed NDA — the first conversation carries no fee. Where the position is complex, we scope a written memo from there.
Speak with a specialist