Starting January 2025, Hungary has introduced a new tax policy requiring international students under the age of 25 to pay a 15% personal income tax on their earnings. This change contrasts with the tax exemption maintained for Hungarian students as well as students from the European Economic Area (EEA), Serbia, and Ukraine.
The policy has sparked debate over fairness, as international students—who often already face higher tuition fees—now carry an additional financial burden not shared by their Hungarian counterparts. The government justifies the distinction based on residency status and existing tax treaties with certain countries.
Critics argue that while the policy is legally grounded in citizenship and residency, it creates an uneven playing field and could be perceived as discriminatory. Supporters maintain it reflects standard tax practices applied according to international agreements.
As Hungary continues to attract students from around the world, questions about equitable treatment of international students remain at the forefront of public discussion.
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