Hungary Income Tax Calculator: Net Salary and Self-Employed Flat Rate

Using the calculator

1. Choose your income: a salary, or a sole trader's business on the flat-rate regime (átalányadó).
2. For a salary, enter the gross monthly pay, the children you claim the family allowance for and any exemption you have (under 25, or a mother who qualifies).
3. For the flat-rate regime, enter the yearly revenue, the cost ratio of your activity and whether the business is your main activity.

The result shows each tax and contribution and the net salary a month, or the tax and contributions of the business a year.

Tax on a salary

An employee in Hungary pays a flat 15% personal income tax (SZJA) and an 18.5% social security contribution (TB járulék) on the whole gross salary, with no ceiling; the employer pays a further 13% social contribution tax (szocho) on top. Allowances reduce the tax base: the family allowance (in 2026, 133,340 Ft a month for one child, 266,660 Ft per child for two, 440,000 Ft per child for three or more — 20,000, 40,000 and 66,000 Ft of tax), the first-marriage allowance, and the exemptions — under-25s pay no income tax on their pay up to the average wage (715,765 Ft a month in 2026), and mothers under 30, mothers of two children under 40 (from 2026, with the age limit rising each year until 2029) and mothers of three or more children pay no income tax on their income from work. The part of the family allowance the tax cannot absorb lowers the 18.5% contribution instead. Since 2025 the under-25s', first-marriage and family allowances are open in full only to nationals of an EEA country, Serbia or Ukraine; other foreigners qualify in narrower cases.

The flat-rate regime for sole traders

A sole trader (egyéni vállalkozó) on the flat-rate regime pays tax on the revenue less a fixed cost ratio — 45% in 2026 for most activities (50% from 2027), 80% for the manual trades the law lists and 90% for retail only — without counting real costs. Half the annual minimum wage (1,936,800 Ft in 2026) of that income is tax-free; above it come 15% income tax, 18.5% contribution and 13% social contribution tax. When the business is your main activity, the contributions are due every month on at least the minimum wage (322,800 Ft) — or the guaranteed wage minimum (373,200 Ft) when the activity needs a secondary qualification. The regime is open up to a revenue of ten times the annual minimum wage (38,736,000 Ft), fifty times for retail only.

What the calculator leaves out

VAT, the local business tax, the KATA scheme (open only to sole traders who sell to private individuals), income other than salary or business and the itemised business-income regime are not calculated. A foreign worker who paid too much during the year — an allowance not claimed through the employer, for example — gets it back through the annual tax return, which the tax authority (NAV) prepares as a draft by mid-March and which is due by 20 May of the next year; an accountant or a lawyer in Hungary can file it and check what applies to you. This is legal information, not advice.