Hungary Income Tax Calculator 2026
Calculate your Hungarian taxes: SZJA (15% flat tax) + TB Social Contributions
~0 EUR
0 HUF
Flat rate: 15%
0 HUF
~18.5% (employee)
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Monthly: 0 HUF
Income Distribution
Effective total rate: 0%
Complete Guide to Hungarian Taxation
Why use this Hungarian tax simulator? Hungary stands out in Europe with its flat 15% income tax rate — one of the lowest in the EU. However, social contributions add significantly to the total tax burden. This simulator calculates the combined impact of the flat tax plus 18.5% employee social contributions (pension, healthcare, labour market) to show your real take-home pay.
Hungary has one of the most attractive tax systems in Europe with a flat income tax rate of 15% called SZJA (Szemelyi jovedelemado - personal income tax). This flat rate applies to all income regardless of amount, making tax calculation simple and predictable.
SZJA - Personal Income Tax (Szemelyi jovedelemado)
Flat 15% Tax Rate
- Introduced in 2011 to replace the progressive system
- Applies to all income: salaries, dividends, capital gains, rental income
- No tax brackets - maximum simplicity
- One of the lowest income tax rates in the EU
- Annual tax return due by May 20
TB - Social Security Contributions (Tarsadalombiztositasi jarulek)
The Hungarian social security system includes several mandatory contributions for employees:
| Contribution | Employee Rate | Employer Rate | Description |
|---|---|---|---|
| Nyugdijjarulek (Pension) | 10% | - | Mandatory pension |
| Egeszsegbiztositasi (Health) | 7% | - | Health insurance |
| Munkaeropia (Unemployment) | 1.5% | - | Labor market fund |
| Szocialis hozzajarulasi ado | - | 13% | Employer social contribution |
| Total Employee | 18.5% | - | Deducted from gross salary |
Family Tax Benefits (CSOK)
Generous Family Allowances
- Family tax credit: significant tax reduction per child
- 1 child: HUF 10,000/month tax reduction
- 2 children: HUF 20,000/month per child (HUF 40,000 total)
- 3+ children: HUF 33,000/month per child
- SZJA exemption for under 25s (under conditions)
- Mothers of 4+ children: complete SZJA exemption
Other Tax Benefits
- Under 25 years old: SZJA exemption up to minimum wage (up to HUF 499,952/month in 2026)
- Newlyweds: HUF 5,000/month tax credit for 2 years
- First home: mortgage interest deduction
- Retirement savings (NYESZ): deduction up to HUF 130,000/year
Minimum Wage in Hungary 2026
- General minimum wage: HUF 266,800/month (~EUR 680)
- Skilled minimum wage: HUF 326,000/month (~EUR 830)
- Average salary: ~HUF 600,000/month (~EUR 1,530)
France vs Hungary Comparison
| Criteria | France | Hungary |
|---|---|---|
| Tax system | Progressive (0-45%) | Flat 15% rate |
| EUR 50,000 gross/year | ~EUR 37,000 net | ~EUR 33,250 net |
| Maximum marginal rate | 45% | 15% |
| Social contributions (employee) | ~22% | 18.5% |
| Employer contributions | ~42% | 13% |
| Family quotient | Yes (parts) | Tax credits |
| Benefits for high earners | Low | Very high |
| Employer labor cost | Very high | Low (13%) |
Why Hungary is Tax-Attractive
For High Earners
Flat 15% vs 45% in France - substantial savings above EUR 100,000/year
For Families
Generous tax credits + complete exemption for mothers of 4+ children
For Employers
Social charges of only 13% vs 42% in France
For Young People
Tax exemption for under 25s (up to ceiling)
Tax Return (NAV)
- Deadline: May 20 of the following year
- Tax authority: NAV (Nemzeti Ado- es Vamhivatal)
- Pre-filled return: NAV offers a pre-filled electronic return
- Online portal: nav.gov.hu - services in Hungarian and English
- Tax number: Adoazonosito jel (10 digits) required
Hungary offers a flat tax rate among the lowest in Europe. Compare with its neighbours to measure the Hungarian fiscal advantage.