Hungary net salary calculator 2026
Work out your take-home pay in Hungary for 2026. The calculator deducts the 18.5% TB social contribution and the 15% flat personal income tax (SZJA), both charged on gross salary. For a single adult with no children this leaves about 66.5% of gross as net pay, at any salary level.
| Gross salary | HUF 500,000 |
| Social contribution (TB 18.5%) | -HUF 92,500 |
| Income tax (SZJA 15%) | -HUF 75,000 |
| Net pay (take-home) | HUF 332,500 |
Effective deduction rate 33.5 % · of which income tax 15.0 %
How this is calculated
- Deduct the TB social contribution (tarsadalombiztositasi jarulek) at 18.5% of gross salary. It is a single unified rate covering pension, health and labour-market cover.
- Deduct the personal income tax (SZJA) at a flat 15% of gross salary. Hungary applies the 15% rate to gross income; social contributions are NOT deducted from the tax base first.
- Both amounts are withheld from gross and rounded to whole forint. Take-home pay = gross minus TB minus SZJA.
- For a single adult with no children and no exemptions, this leaves a constant 66.5% of gross as net pay at any salary level (no brackets, no ceiling).
FAQ
Why is net pay almost exactly two-thirds of gross?
Because Hungary is fully flat for a standard employee: 18.5% TB plus 15% SZJA is 33.5% of gross, so net is 66.5%. There are no tax brackets and no contribution ceiling, so the rate is the same whether you earn the minimum wage or many times it.
Is the 15% income tax charged on gross or on gross after contributions?
On gross. Unlike many countries, Hungary does not deduct the 18.5% social contribution before applying the 15% SZJA - both are calculated independently on the same gross figure.
What exemptions could lower my tax?
Several: the under-25 youth exemption, the family tax allowance for children, and full SZJA exemptions for mothers under 30 (no income cap from 2026) and mothers raising three or more children. This calculator models a single adult with none of these; your actual tax may be lower.
What is the szocho and does it reduce my pay?
The szocialis hozzajarulasi ado (social tax, 13%) is paid by the employer on top of your gross salary. It is an employer cost and does not reduce your net pay.
Official sources
Data last verified 2026-07-18 · tax year 2026 · 9 sourced values
Every rate, threshold and formula is read from a versioned dataset of official primary sources — no numbers are hardcoded. Values without a published 2026 primary source are flagged, never guessed.
6 sources
- PwC Worldwide Tax Summaries / NAV (1995. evi CXVII. tv.) — SZJA flat rate 15%
- NAV (Tbj. 2019. evi CXXII. tv.) — TB jarulek (employee) 18.5% from 1 Jan 2026
- NAV (2018. evi LXV. tv.) — Szocialis hozzajarulasi ado (employer) 13%
- NAV — Minimalber 322,800 HUF/month (2026)
- NAV — Atalanyado general cost ratio raised to 45% for 2026 (Act LXXXIV of 2025)
- European Commission / NAV (2007. evi CXXVII. tv.) — AFA standard rate 27%
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.
Hungary tax guides
- How Income Tax Works in Hungary (2026): Flat 15% SZJA and the 66.5% Net Rule →
- Social Contributions in Hungary (2026): the 18.5% TB Contribution and 13% Szocho →
- Self-Employed Tax in Hungary (2026): Atalanyado, the 45% Cost Ratio and KATA →
- How VAT (AFA) Works in Hungary (2026): 27% Standard Rate, 18% and 5% Reduced →