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Employee (munkaviszony) salary calculator - Hungary 2026

Free Employee (munkaviszony) salary calculator for Hungary (2026). Estimate gross-to-net take-home pay: income tax, social contributions and net salary. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Hungary (2026)

Educational model for calendar year 2026 - not a payroll system, not a tax return, not tax advice. The 2026 minimum wage is HUF 322,800/month and the guaranteed wage minimum (skilled jobs) HUF 373,200/month (Government Decree 426/2025. (XII. 23.), Magyar Kozlony No. 157).

Employment (munkaviszony)

  • Personal income tax (szemelyi jovedelemado, SZJA): flat 15% of gross pay (sec. 8 of Act CXVII of 1995). No bracket thresholds and no base cap.
  • Employee social security contribution (tarsadalombiztositasi jarulek, TB): 18.5% of gross pay, a single combined contribution since July 2020 covering pension, health and the labour market part (sec. 25 and 27 of Act CXXII of 2019). No upper cap.
  • Employer cost on top of gross pay: social contribution tax (szocialis hozzajarulasi ado, szocho) 13% (Act LII of 2018). The 13% rate is unchanged for 2026.
  • Because every rate is flat and uncapped, net pay without reliefs is 66.5% of gross: net = gross x (1 - 0.15 - 0.185).
  • Under-25 relief (sec. 29/F Szja tv.): no SZJA up to HUF 693,700 gross per month in 2026 (the KSH national gross average wage of July 2025); 15% applies only above the cap. Available as a toggle in the calculator.
  • Mothers' SZJA exemptions: mothers of four or more children (NETAK, sec. 29/D) and, since 1 Oct 2025, mothers of three children are fully exempt on work income with no cap. From 1 Jan 2026 mothers of two children under age 40 join the exemption (phase-in: under 50 from 2027, under 60 from 2028, all from 2029 - Act XIV of 2025). Available as a toggle; the capped under-30 mothers' relief is not modelled separately.
  • Not modelled: the family tax allowance (csaladi kedvezmeny - doubled from 1 Jan 2026: a monthly tax-base allowance of HUF 133,340 / 266,660 / 440,000 per child for 1 / 2 / 3+ children), the first-marriage allowance, the personal allowance for severe disability, fringe benefits (cafeteria).

Sources: Act CXVII of 1995 on personal income tax (Szja tv.), Act CXXII of 2019 on social security entitlements (Tbj.), Act LII of 2018 on the social contribution tax (szocho), Government Decree 426/2025. (XII. 23.) on the 2026 minimum wage and guaranteed wage minimum, NAV - under-25 relief, NAV - mothers of two under 40 join the SZJA exemption from January 2026.

Flat-rate taxation (atalanyado, egyeni vallalkozo)

  • Income = revenue minus a statutory flat cost ratio (sec. 53 Szja tv.). 2026 ratios: 45% general (raised from 40% on 1 Jan 2026; 50% from 2027), 80% for the activities listed in sec. 53(2) (e.g. crafts, construction, taxi, hairdressing), 90% for entrepreneurs doing exclusively retail.
  • SZJA-free income part: the flat-rate income up to half of the annual minimum wage is exempt - HUF 1,936,800 in 2026 (0.5 x 12 x 322,800). The 15% SZJA applies only above it; with the 45% ratio this means no SZJA up to roughly HUF 3,521,455 of annual revenue.
  • Eligibility revenue limits (sec. 50 Szja tv.): 10x the annual minimum wage = HUF 38,736,000 in 2026; 50x = HUF 193,680,000 for retail-only entrepreneurs. The calculator flags revenue above the limit.
  • Contributions of a full-time entrepreneur: TB contribution 18.5% and szocho 13% on the SZJA-taxable income, computed quarterly with the rolling (gongyolites) method, but monthly at least on the minimum wage (or the guaranteed wage minimum when the main activity requires at least secondary qualification). From 1 Jan 2026 the szocho minimum base is also 100% of the minimum wage - the 112.5% multiplier was abolished.
  • This model shows the annual settlement: contribution base = max(taxable annual income, 12 x the monthly minimum base). For an entrepreneur active the whole year with steady revenue this equals the quarterly rolling method. From 2026 contributions are declared quarterly (form 2658) instead of monthly.
  • The flat cost ratio is a tax fiction, so the displayed net = revenue - SZJA - TB - szocho, before real business costs. Out of scope: secondary-activity entrepreneurs (employed 36+ hours/week elsewhere - they have no minimum contribution base), local business tax (helyi iparuzesi ado) and VAT.

Sources: NAV information booklet No. 100 - flat-rate taxation of individual entrepreneurs (2026), NAV - the szocho base decreases and the declaration frequency changes (2026), Szja tv. sec. 50-56 (flat-rate taxation), Tbj. sec. 40 (entrepreneur contribution base), Government Decree 426/2025. (XII. 23.).

KATA (small taxpayers' itemized flat tax)

  • Itemized flat tax: HUF 50,000 per month (sec. 8 of Act XIII of 2022), unchanged for 2026. It replaces SZJA, the TB contribution and szocho in one payment. The optional higher HUF 75,000/month tier (for a higher pension base) is not modelled.
  • Since 1 Sep 2022 KATA is restricted to full-time individual entrepreneurs who, with the exception of taxi services, sell only to private individuals; revenue received from a business payer (kifizeto) ends the KATA status.
  • Revenue limit: HUF 18,000,000 per calendar year when the flat tax is due for all 12 months (proportionally HUF 1.5 million per month). Revenue above the limit bears a 40% surcharge (kulonado), payable by 25 February of the following year ON TOP of the monthly flat tax. The calculator flags the limit and shows the surcharge.
  • The model assumes 12 full months of KATA status. Out of scope: the local business tax (simplified itemized base for KATA payers) and VAT (the alanyi adomentesseg threshold).

Sources: Act XIII of 2022 on the itemized tax of small taxpayer entrepreneurs (kata), NAV information booklet No. 99 - small taxpayers' itemized tax (2026), NAV - paying the itemized and the 40% percentage tax (new KATA).