What is the 18.5% TB social contribution?

On top of income tax, employees pay a single social-security contribution (TB — társadalombiztosítási járulék) of 18.5% of gross: 10% pension, 7% health insurance and 1.5% labour-market contribution. It has been merged into one rate since July 2020 and is uncapped. This calculator subtracts it in your take-home figure.

What is my net (take-home) pay in Hungary?

In the basic case with no allowances, you keep 66.5% of gross: 15% goes to SZJA and 18.5% to the TB contribution (1 − 0.15 − 0.185 = 0.665). For example, on a HUF 6,000,000 salary you pay HUF 900,000 SZJA and HUF 1,110,000 TB, leaving HUF 3,990,000 take-home.

What family and youth allowances reduce Hungarian tax?

Hungary has generous reliefs that lower the effective rate but depend on circumstances, so they are documented rather than applied by default: the family tax allowance (családi kedvezmény, a per-child base reduction), the under-25 exemption (SZJA-free up to the average wage), the under-30-mothers exemption, and the NÉTAK lifelong exemption for mothers of four or more.

What changed for families in 2025 and 2026?

The headline 15% rate did not change. Instead Hungary is doubling the family tax allowance (családi kedvezmény) in two steps — a 50% increase from 1 July 2025 and the remaining rise to double from 1 January 2026 — and expanding the lifelong SZJA exemption for mothers (NÉTAK) to mothers of three and, phased, mothers of two.

Can I use this for previous years?

Yes. Use the year selector to view 2023, 2024, 2025 or 2026 rules — 2026 is the latest year. The flat 15% SZJA and 18.5% TB are identical across all four years; the 2025/2026 differences are in the family allowances, which this basic-case calculator documents rather than applies.

What is not included in this estimate?

This tool models the basic-case flat 15% SZJA plus 18.5% employee TB only. It does not apply the family tax allowance, the under-25 or under-30-mothers exemptions, NÉTAK, or the personal and first-married-couples allowances, and it excludes the employer social contribution tax and separately-taxed income such as dividends. Consult NAV or an adótanácsadó for exact figures.

Hungary Income Tax Calculator

Enter your annual gross income to estimate your Hungarian SZJA, the 18.5% TB social-security contribution and take-home pay across multiple tax years.

Updated June 2026

Files never leave your browser

Tax Calculator

Hungary — 2026 Tax Year

2026 Tax Year

Tax Year

Select the tax year to view applicable rules and rates

This is an estimate. Consult a tax professional for accurate calculations.

Annual Gross Income (Ft HUF)

Filing Status

Enter your income to calculate

Fill in your gross income and filing status, then calculate to see your tax breakdown.

How to use Hungary Income Tax Calculator

This Hungary income tax calculator estimates your personal income tax (SZJA) based on your annual gross income and the tax year you select. Choose between 2023, 2024, 2025 and 2026 — Hungary applies a single flat 15% SZJA to every forint of the consolidated tax base, unchanged across all four years. The calculator also subtracts the 18.5% employee social-security contribution (TB), so in the basic case you keep 66.5% of gross. It then shows your effective rate, marginal rate and a full breakdown, and explains the family, under-25 and mothers allowances that can lower your tax further.

Select your tax year (2023, 2024, 2025, or 2026) from the dropdown.
Enter your annual gross income in Hungarian forint (bruttó salary before tax).
Keep the filing status as Individual — Hungary has no joint household assessment.
Click Calculate to see your 15% SZJA, effective rate and marginal rate.
Review the breakdown and your estimated take-home after the 18.5% TB contribution.

Your data never leaves your device — 100% private processing.

How Hungary’s flat 15% SZJA works

Hungary taxes personal income (személyi jövedelemadó — SZJA) at a single flat rate of 15% on the consolidated tax base, which for an employee is essentially gross wages. There are no progressive brackets, so the same 15% applies to the first forint and the millionth forint alike. That makes your effective tax rate and your marginal tax rate identical at 15% in the basic case — earning more never pushes you into a higher band. The 15% rate has been stable since 2016 and is unchanged for 2023, 2024, 2025 and 2026. For example, on a HUF 6,000,000 salary the SZJA is exactly HUF 900,000.

Hungary basic-case rates (unchanged 2023–2026)
Component	Rate	On HUF 6,000,000
Personal income tax (SZJA)	15% (flat)	HUF 900,000
Social security (TB) — employee	18.5%	HUF 1,110,000
Take-home (nettó)	66.5% of gross	HUF 3,990,000

The 18.5% TB social-security contribution

On top of income tax, Hungarian employees pay a single social-security contribution (TB — társadalombiztosítási járulék) of 18.5% of gross. Since July 2020 this merges three former contributions: a 10% pension contribution (nyugdíjjárulék), a 7% health-insurance contribution (egészségbiztosítási járulék) and a 1.5% labour-market contribution (munkaerő-piaci járulék). It is uncapped, so it applies to your whole salary. Combined with the 15% SZJA, an employee with no allowances keeps 66.5% of gross. The employer separately pays a social contribution tax (szociális hozzájárulási adó), but that is not withheld from your pay and is not included in this estimate.

Family, under-25 and mothers’ allowances

Hungary’s flat rate is paired with generous reliefs that can sharply lower — or eliminate — your SZJA, but they depend on personal circumstances, so this calculator shows the basic case and documents them here. The family tax allowance (családi kedvezmény) reduces your tax base per dependent child each month, and it is being doubled in two steps: a 50% increase from 1 July 2025 and the remainder to reach double from 1 January 2026. Employees under 25 are exempt from SZJA up to the national average wage (the 25 év alatti fiatalok kedvezménye), and there is a parallel exemption for mothers under 30. Mothers raising four or more children pay no SZJA on earned income for life under NÉTAK — a benefit Hungary is expanding to mothers of three and, in stages, mothers of two.

Effective versus marginal tax rate

Your effective tax rate is your total SZJA divided by total income — your true average. Your marginal rate is the rate on your next forint. Because Hungary’s SZJA is a single flat 15%, the two are the same (15%) in the basic case, whatever your salary. This is what makes a flat tax simple: a bonus or a pay rise is taxed at exactly the same 15% as the rest of your income. Allowances change the picture — applying the family allowance or the under-25 exemption lowers your effective rate below 15% while leaving the headline marginal rate at 15%.

Worked examples

Individual, HUF 3,000,000, 2025

Inputs: HUF 3,000,000 income

Result: HUF 450,000 SZJA · 15% effective · 15% marginal · take-home HUF 1,995,000 after TB

Individual, HUF 6,000,000, 2025

Inputs: HUF 6,000,000 income

Result: HUF 900,000 SZJA · 15% effective · take-home HUF 3,990,000 (66.5% net) after HUF 1,110,000 TB

Individual, HUF 12,000,000, 2026

Inputs: HUF 12,000,000 income

Result: HUF 1,800,000 SZJA · 15% effective · take-home HUF 7,980,000 after HUF 2,220,000 TB

Glossary

SZJA: Személyi jövedelemadó — Hungary’s personal income tax, a flat 15% on the consolidated tax base.
TB (társadalombiztosítási járulék): The single 18.5% employee social-security contribution (pension 10% + health 7% + labour-market 1.5%), uncapped.
Családi kedvezmény: The family tax allowance — a per-child reduction of the tax base, being doubled in two steps across 2025 and 2026.
25 év alatti fiatalok kedvezménye: The under-25 exemption: employees under 25 pay no SZJA up to the national average gross wage.
NÉTAK: Négy vagy több gyermeket nevelő anyák kedvezménye — a lifelong SZJA exemption for mothers raising four or more children, now expanding to fewer children.
Bruttó / nettó: Gross / net pay; in the basic case Hungarian net equals 66.5% of gross after the 15% SZJA and 18.5% TB.
Effective tax rate: Total tax owed divided by total income — your true average tax rate.
Marginal tax rate: The tax rate applied to your next forint of income; equal to 15% under Hungary’s flat rate.

Related Finance

Croatia Income Tax Calculator

Calculate Croatian income tax (default 20% and 30% rates) plus the 20% pension contribution for 2023 to 2026. See your effective rate and take-home pay.

Finland Income Tax Calculator

Calculate Finnish income tax — combined state and municipal — plus social insurance for 2023 to 2026. See your effective rate, marginal rate and bracket breakdown.

Czech Republic Income Tax Calculator

Calculate Czech income tax (15% and 23%) plus social and health insurance for 2023 to 2026. See your effective rate, marginal rate and take-home pay.

Slovenia Income Tax Calculator

Calculate Slovenian income tax (dohodnina) and employee social security for 2023 to 2026. See your effective rate, marginal rate and full bracket breakdown.

Mortgage Calculator

Calculate your monthly mortgage payment, total interest, and see a full amortization schedule. Free online mortgage calculator.

Compound Interest Calculator

Calculate compound interest with monthly contributions. See how your investment grows over time with our free compound interest calculator.

Explore all Finance.