Official 2026 RatesHungary Income Tax Bands
Complete guide to income tax rates, brackets, and thresholds in Hungary for the 2026 tax year.
Personal Income Tax and Contributions - 2026
Hungary uses a flat payroll tax model for standard employees: 15% personal income tax on taxable employment income and 18.5% employee social security on gross salary.
| Item | Base | Rate |
|---|---|---|
| Personal Income Tax (SZJA) | Flat rate on taxable employment income | 15% |
| Employee Social Security (TB) | All gross employment income | 18.5% |
| Employer Social Contribution Tax (SZOCHO) | All gross employment income | 13% |
2026 Allowances
Family Tax Allowance
One child: HUF 133,340/month tax-base allowance. Two children: HUF 266,660/month per child. Three or more: HUF 440,000/month per child. Unused allowance can reduce employee social security.
Youth and Mother Exemptions
Under-25 employees can receive PIT relief up to HUF 693,740/month. Eligible mothers can receive full PIT exemptions under the 2026 family tax rules.
First Married Couples
Eligible first-time married couples can reduce the combined monthly PIT base by HUF 33,335.
Disabled Child Extra
Families with a chronically ill or severely disabled dependant can claim an additional HUF 133,340/month tax-base allowance.
Minimum Wage
Minimum Wage
HUF 322,800
HUF 1,856/hour and HUF 3,873,600/year for full-time work.
Guaranteed Wage Minimum
HUF 373,200
HUF 2,145/hour for qualifying roles requiring at least secondary-level qualifications.
Tax data sources and review method
Tax bands, thresholds, credits, and contribution notes are checked against official tax authority material where available. This page was last reviewed for Hungary 2026 data on April 27, 2026.
Primary references
Calculation notes
- Rates are shown for the page tax year and may omit niche regimes that require individual assessment.
- Regional or municipal tax differences are summarized when they materially affect employee income.
- Use the salary calculator for estimated net pay because credits and contributions interact with gross income.
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