DoubleTaxationTaxes on salary: Hungary
How much tax and social security is paid on a salary in Hungary, what is left as take-home pay, and which special tax regimes exist.
Calculation for a gross salary of €60,000 per year
| Gross salary | HUF 2,30,14,800 ≈ €60,000 |
|---|---|
| Income tax | |
| Személyi jövedelemadó | HUF 34,52,220 ≈ €9,000 |
| Employee contributions | |
| Társadalombiztosítási járulék | HUF 42,57,738 ≈ €11,100 |
| Take-home pay | HUF 1,53,04,842 ≈ €39,900 |
| Employer contributions and payroll taxes | |
| Szociális hozzájárulási adó | HUF 29,91,924 ≈ €7,800 |
| Employer's labour cost | HUF 2,60,06,724 ≈ €67,800 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Official OECD figures for the average wage (Taxing Wages 2026, 2025 data): tax burden on the employee 33.5 %, including employer contributions 41.2 %. OECD
Special tax regimes
These regimes are not included in the calculation above: each has its own conditions.
Kisadózó vállalkozások tételes adója (KATA)
Who: Main-occupation individual entrepreneurs (főfoglalkozású egyéni vállalkozó) selling only to private individuals: any revenue from a business payer (kifizető, including a foreign one) ends KATA status (taxi services excepted).
Flat tax of HUF 50,000 per month instead of SZJA, social security contribution and szocho; revenue above HUF 18 million a year bears a 40% special tax on the excess. Benefits are calculated on a deemed base of HUF 108,000 per month.
Legal basis: 2022. évi XIII. törvény a kisadózó vállalkozások tételes adójáról, 2–9. §
Átalányadózás (egyéni vállalkozó)
Who: Individual entrepreneurs with annual revenue up to 10 times the annual minimum wage (HUF 38,736,000 in 2026), or 50 times for retail-only activity.
Income = revenue minus a deemed cost ratio: 45% in general, 80% for listed manufacturing, construction, agricultural and repair activities, 90% for retail only. Income up to half the annual minimum wage is free of SZJA, the rest is taxed at 15%; social contributions and szocho are levied on that income.
Legal basis: 1995. évi CXVII. törvény (Szja tv.) 49. § (4a), 50–53. §
Egyszerűsített közteherviselési hozzájárulás (EKHO)
Who: Individuals in listed occupations (artists, journalists, media and entertainment staff, literary translators, professional athletes and coaches, etc., by FEOR code) for income from that activity; for employees only on pay above the minimum wage.
15% EKHO (9.5% counts as SZJA, 5.5% as social security contribution) replacing SZJA, the employee contribution and employer szocho; cap HUF 60 million a year (HUF 500 million for top-division athletes, 250 million for coaches); 9.5% for persons insured in another EEA state.
Legal basis: 2005. évi CXX. törvény az egyszerűsített közteherviselési hozzájárulásról, 3–4., 8–9. §
25 év alatti fiatalok kedvezménye
Who: An age-based relief, not a newcomer regime: individuals under 25 (up to and including the month they turn 25) who are Hungarian taxpayers with wages or self-employment income.
SZJA exemption up to the national average gross wage for July of the previous year times the number of eligible months; social security contribution and szocho remain payable.
Legal basis: 1995. évi CXVII. törvény (Szja tv.) 29/F. §
30 év alatti anyák kedvezménye; két, három, illetve négy vagy több gyermeket nevelő anyák kedvezménye
Who: Reliefs for mothers, not a newcomer regime: mothers under 30 with a child (from 2026); mothers of two children (from 2026 under 40, from 2027 under 50, from 2028 under 60, from 2029 any age); mothers of three children (from 1 Oct 2025); mothers of four or more children.
SZJA exemption on wages and self-employment income (the law sets no amount cap); social security contribution and szocho remain payable.
Legal basis: 2025. évi XIII. törvény; 2025. évi XIV. törvény; 2025. évi XV. törvény; Szja tv. 29/D. §
Tax residence
When Hungary treats you as a tax resident
- You are a Hungarian citizen with a registered address in Hungary — under the Szja tv. you are a Hungarian resident by citizenship alone, regardless of days or home.
- You hold only Hungarian citizenship — under the Szja tv. you are a Hungarian resident by citizenship alone, regardless of days or home.
- You hold a long-term (permanent) residence right in Hungary — under the Szja tv. you are a Hungarian resident.
- Your only permanent home is in Hungary — you are a Hungarian resident.
- Your centre of vital interests is in Hungary — you are a Hungarian resident.
- Your centre of vital interests cannot be determined and you spent 183 days or more in Hungary in the calendar year — that is a habitual abode, so you are a Hungarian resident.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- SZJA (PIT) is 15% of gross pay; there is no basic allowance or employee tax credit. The reliefs for under-25s, mothers and families with children do not apply to our profile (single person aged 25+ with no children).
- Employee social security contribution 18.5% with no ceiling; employer social contribution tax (szocho) 13%. Both have a minimum base of 30% of the monthly minimum wage (HUF 96,840), relevant only for part-time pay. Targeted szocho reliefs for specific employee groups are ignored (as in the OECD model).
- Equal monthly salary paid 12 times a year; no statutory 13th salary. There is no local income tax.
- Local taxes — location: Budapest (no local personal income tax)
- Tax period: 2026-01-01 – 2026-12-31
- Exchange rate: 1 EUR = 383.58 HUF (ECB euro foreign exchange reference rate, 02/01/2026)
Sources
- 1995. évi CXVII. törvény a személyi jövedelemadóról, 8. § (1) (15%-os kulcs), 29/F. §, 50–53. §
- 2019. évi CXXII. törvény (Tbj.), 25. § (1) (társadalombiztosítási járulék 18,5 %)
- 2018. évi LII. törvény a szociális hozzájárulási adóról, 2. § (1) (13%), hatályos szöveg, 2026.10.01-i állapot
- 426/2025. (XII. 23.) Korm. rendelet, 2. § (minimálbér 2026. 01. 01-től — 322 800 HUF)
- Kormányhivatal: «Mennyi is 2026-ban?» — példa a minimálbér közterheire, minimális járulékalap 30% (96 840 HUF)
- OECD, Taxing Wages 2026, Hungary (2025)
Data checked: 01/11/2026. An indicative calculation for a typical case. Not tax advice.