In the case of new or pre-owned residential properties purchased with housing subsidies, families may be partially or completely exempt from paying the 4% real estate transfer tax. Regarding properties purchased with Rural CSOK, the real estate transfer tax is cancelled regardless of the price of the real estate. In the case of properties purchased with CSOK Plus, the first joint property is real estate tax-free for up to EUR 205,600 (HUF 80 million), while moving to another home or enlarging property is tax-free for up to EUR 385,600 (HUF 150 million).