Hungarian tax tables 2026
The flat 15% personal income tax (SZJA) and the tax base allowances (family allowance by number of children, first-marriage and personal allowances), the exemptions for under-25s and mothers (under 30, and mothers of two, three or more children as phased in), the 18.5% social security contribution and its minimum base, the 13% social contribution tax (szocho) and other employer charges, the minimum wage and guaranteed wage minimum, VAT and the rules for freelancers and new residents (sole-trader contributions, átalányadózás, KATA, KIVA, the White Card for digital nomads) for 2026.
- 2026-01-01 to 2026-12-31
- HUF
Income tax
Personal income tax (személyi jövedelemadó, SZJA)
| Consolidated tax base (összevont adóalap), per year | Rate |
|---|---|
| Over Ft 0 | 15% |
One flat rate on wages, self-employment income and other consolidated income; there is no tax-free allowance for everyone. The allowances below reduce the tax base in the order set by § 29/H.
Source: Nemzeti Jogszabálytár: 1995. évi CXVII. törvény a személyi jövedelemadóról (Personal Income Tax Act), version in force from 1 October 2026, § 8 · retrieved 2026-11-11
Tax base allowances (adóalap-kedvezmények): family, first marriage, personal
| Item | Value |
|---|---|
| Family allowance (családi kedvezmény), 1 dependant: per beneficiary dependant per monthsaves HUF 20,001 of tax a month | Ft 133,340 |
| Family allowance, 2 dependants: per beneficiary dependant per monthsaves HUF 39,999 of tax a month per child | Ft 266,660 |
| Family allowance, 3 or more dependants: per beneficiary dependant per monthsaves HUF 66,000 of tax a month per child | Ft 440,000 |
| Family allowance supplement for a long-term ill or severely disabled child, per month | Ft 133,340 |
| Family contribution credit (családi járulékkedvezmény): share of the unused family allowancereduces the employee's 18.5% contribution (or the 10% pension contribution) when the tax base is too smallSource: nav.gov.hu · retrieved 2026-11-11 | 15% |
| First-marriage allowance (első házasok kedvezménye), per couple per monthsaves HUF 5,000 of tax a month; at least one spouse in a first marriage, no age limit | Ft 33,335 |
| First-marriage allowance: months after the wedding | 24 |
| Personal allowance for the severely disabled (személyi kedvezmény), per monthone third of the minimum wage rounded to HUF 100; saves HUF 16,140 of tax a month | Ft 107,600 |
| Order of the allowances (§ 29/H) | 1. mothers under 30; 2. mothers of four or more, three or two children; 3. CSED, GYED and adoption benefit allowance; 4. under-25 allowance; 5. personal allowance; 6. first-marriage allowance; 7. family allowance |
Basis: Tax base reduction
Allowances reduce the tax base, so each forint of allowance saves 15 fillér of tax. The family allowance counts dependants (e.g. students) but is claimed only for beneficiary dependants, and spouses or partners may share it.
Source: Nemzeti Jogszabálytár: 1995. évi CXVII. törvény a személyi jövedelemadóról, version in force from 1 October 2026, § 29/A · retrieved 2026-11-11
Exemptions for young people and mothers
| Item | Value |
|---|---|
| Under-25 allowance (25 év alatti fiatalok kedvezménye): maximum per monthsaves HUF 107,365 of tax a month; the July 2025 average gross earnings | Ft 715,765 |
| Under-25 allowance: maximum per year | Ft 8,589,180 |
| Under-25 allowance: age limit (until the month of the birthday)EEA nationals and nationals of non-EEA neighbouring countries; employment and listed self-employment income | 25 |
| Mothers under 30 (30 év alatti anyák kedvezménye) | Exempt with no upper limit from 2026: mothers entitled to the family allowance for their own or adopted child (or a foetus from day 91), until the year they turn 30 |
| Mothers of four or more children (NÉTAK)Source: njt.jog.gov.hu · retrieved 2026-11-11 | Exempt with no upper limit on employment and listed self-employment income |
| Mothers of three children (három gyermeket nevelő anyák kedvezménye)Source: njt.jog.gov.hu · retrieved 2026-11-11 | Exempt with no upper limit from 1 October 2025; the Act sets no age condition |
| Mothers of two children (két gyermeket nevelő anyák kedvezménye)Source: njt.jog.gov.hu · retrieved 2026-11-11 | From 1 January 2026, no upper limit, phased in by age: in 2026 mothers under 40 (born in 1986 or later), from 2027 under 50, from 2028 under 60, from 2029 all ages |
| CSED, GYED and adoption benefit allowance | Since 1 July 2025 these childcare benefits are free of income tax (an allowance equal to the benefit, applied by the paying body) |
The mothers' exemptions count children for whom the mother receives (or received for at least 12 years) the family benefit (családi pótlék). They cover wages and listed self-employment income, not rental or capital income; the 18.5% contribution is still due.
Source: NAV information booklet 73: Szja adóalap-kedvezmények, published 19 March 2026, section 7 (25 év alatti fiatalok kedvezménye) · retrieved 2026-11-11
Átalányadózás (flat-rate cost taxation for sole traders)
| Item | Value |
|---|---|
| Deductible cost ratio: general activitiesrising to 50% in 2027 | 45% |
| Deductible cost ratio: listed industrial, agricultural and service activities (Szja tv. § 53 (2))e.g. construction, hairdressing, vehicle repair, catering, taxi | 80% |
| Deductible cost ratio: retail only | 90% |
| Tax-free flat-rate income per year (half the annual minimum wage)income tax 15% on the excess | Ft 1,936,800 |
| Revenue limit per year (10× the annual minimum wage) | Ft 38,736,000 |
| Revenue limit per year for retail (50× the annual minimum wage) | Ft 193,680,000 |
Basis: Sole-trader revenue, per year
Income = revenue less the cost ratio. Contributions (18.5%) and the social contribution tax (13%) are due on the flat-rate income with the monthly minimum bases; a secondary-activity sole trader pays no contribution while the flat-rate income stays within the tax-free part.
Source: NAV information booklet 100: Az egyéni vállalkozók átalányadózásának alapvető szabályai (flat-rate taxation of sole traders), published 20 February 2026 · retrieved 2026-11-11
Employee contributions
Employer costs
Minimum wage and guaranteed wage minimum (minimálbér, garantált bérminimum)
| Item | Value |
|---|---|
| Minimum wage (minimálbér), per month, full time | Ft 322,800 |
| Minimum wage, per hour | Ft 1,856 |
| Guaranteed wage minimum (garantált bérminimum), per month: jobs requiring at least secondary education or vocational qualification | Ft 373,200 |
| Guaranteed wage minimum, per hour | Ft 2,145 |
Set by government decree 426/2025. (XII. 23.) from 1 January 2026; the decree also gives weekly (HUF 74,210 / 85,800) and daily (HUF 14,850 / 17,160) amounts. Many 2026 amounts derive from the monthly minimum wage.
Source: Nemzeti Jogszabálytár: 426/2025. (XII. 23.) Korm. rendelet a kötelező legkisebb munkabér (minimálbér) és a garantált bérminimum megállapításáról, § 2-3 · retrieved 2026-11-11
Other rates
Sole traders (egyéni vállalkozók): contributions and entrepreneurial income tax
| Item | Value |
|---|---|
| Social security contribution on withdrawals or flat-rate income | 18.5% |
| Minimum monthly contribution base (main activity)the minimum wage | Ft 322,800 |
| Minimum monthly contribution base where the main activity requires at least secondary qualificationthe guaranteed wage minimum | Ft 373,200 |
| Secondary activity (alongside a job of 36+ hours a week) | The 18.5% is due on the actual income only, with no minimum base |
| Social contribution tax (szocho) on the sole trader's own incomeSource: nav.gov.hu · retrieved 2026-11-11 | 13% |
| Social contribution tax: minimum monthly base (main activity)100% of the minimum wage from 2026 (previously 112.5%)Source: nav.gov.hu · retrieved 2026-11-11 | Ft 322,800 |
| Social contribution tax: minimum monthly base (qualified main activity)Source: nav.gov.hu · retrieved 2026-11-11 | Ft 373,200 |
| Social contribution tax: yearly cap on self-paid income (24× the minimum wage)covers withdrawals, dividends and capital gains, not interestSource: nav.gov.hu · retrieved 2026-11-11 | Ft 7,747,200 |
| Entrepreneurial income tax (vállalkozói személyi jövedelemadó) on profit | 9% |
| Tax on the entrepreneurial dividend base (vállalkozói osztalékalap) | 15% |
| FilingSource: nav.gov.hu · retrieved 2026-11-11 | From 2026 sole traders on átalányadózás and those taxed on profit file and pay the contribution and the social contribution tax quarterly, by the 12th of the month after the quarter |
Sole traders choose between taxation on actual profit (entrepreneurial income tax), átalányadózás and KATA.
Source: NAV information booklet 03: Az egyéni vállalkozók szja- és járulékkötelezettsége (sole traders' income tax and contributions), published 31 August 2026, section 4 · retrieved 2026-11-11
KATA (kisadózó vállalkozók tételes adója, fixed-rate tax for small sole traders)
| Item | Value |
|---|---|
| Fixed monthly taxreplaces income tax, the 18.5% contribution and the social contribution tax | Ft 50,000 |
| Annual revenue limit | Ft 18,000,000 |
| Tax on revenue above the limit | 40% |
| Monthly base for social security benefits | Ft 108,000 |
| Who can use it (2026) | Full-time sole traders only, selling to private individuals: KATA status ends on revenue from a business payer (domestic or foreign; taxi services excepted) or from renting out property; not for employees of 36+ hours a week, pensioners or full-time students |
KATA under Act XIII of 2022 applies in 2026 (NAV information booklet 99, 20 February 2026); the fixed tax is due for every started month.
Source: NAV information booklet 99: Kisadózó vállalkozók tételes adója (kata), published 20 February 2026 · retrieved 2026-11-11
VAT (általános forgalmi adó, ÁFA)
| Item | Value |
|---|---|
| Standard rate | 27% |
| Reduced rate (annex 3/A, e.g. some foods, entry to occasional open-air events)Source: nav.gov.hu · retrieved 2026-11-11 | 18% |
| Reduced rate (annex 3, e.g. books, periodicals, some meat, eggs and dairy, internet access, restaurant food, commercial accommodation)Source: nav.gov.hu · retrieved 2026-11-11 | 5% |
| Subjective exemption (alanyi adómentesség): turnover limit per yearneither the previous year nor the current year may exceed it | Ft 20,000,000 |
| Subjective exemption limit from 2027 | Ft 22,000,000 |
| Subjective exemption limit from 2028 | Ft 24,000,000 |
A 0% rate applies to daily newspapers (annex 3/B). Businesses established in Hungary under the limit can opt out of VAT; they then charge no VAT and cannot deduct input VAT.
Source: Nemzeti Jogszabálytár: 2007. évi CXXVII. törvény az általános forgalmi adóról (VAT Act), version in force from 15 September 2026, § 82 and § 187-188 · retrieved 2026-11-11
Freelancers, the self-employed and new residents
| Item | Value |
|---|---|
| Income tax for sole tradersSource: nav.gov.hu · retrieved 2026-11-11 | Átalányadózás (15% on revenue less a 45%, 80% or 90% cost ratio, first HUF 1,936,800 tax free), KATA, or 9% entrepreneurial income tax on profit |
| Átalányadózás: tax-free flat-rate income per yearSource: nav.gov.hu · retrieved 2026-11-11 | Ft 1,936,800 |
| Átalányadózás: revenue limit per yearSource: nav.gov.hu · retrieved 2026-11-11 | Ft 38,736,000 |
| KATA: fixed monthly taxrevenue up to HUF 18,000,000 a year; 40% above; only for full-time sole traders selling to private individualsSource: nav.gov.hu · retrieved 2026-11-11 | Ft 50,000 |
| KIVA (kisvállalati adó), for companiesSource: nav.gov.hu · retrieved 2026-11-11 | 10% on personal payments (pay) plus the balance of capital and dividend movements, replacing corporate tax and the social contribution tax; companies with up to 100 staff and HUF 6 billion revenue (exit above 200 staff or HUF 12 billion) |
| Self-employed minimum monthly contribution base18.5% contribution; HUF 373,200 for qualified activities | Ft 322,800 |
| VAT subjective exemption limit (turnover per year)Source: njt.jog.gov.hu · retrieved 2026-11-11 | Ft 20,000,000 |
| Inbound or expat tax regimeSource: njt.jog.gov.hu · retrieved 2026-11-11 | None: residents (Hungarian citizens, EEA nationals with 183 days in the year, holders of long-term residence, or anyone whose home or centre of vital interests is in Hungary) pay the 15% rate on worldwide income; the Act has no relief for new residents |
| White Card (Fehér Kártya) for digital nomadsSource: oif.gov.hu · retrieved 2026-11-11 | Residence permit for non-EEA nationals employed abroad or owning a profitable business abroad who work remotely from Hungary; no work for Hungarian employers and no share in a Hungarian business |
| White Card: income requirementSource: oif.gov.hu · retrieved 2026-11-11 | Net EUR 3,000 a month in each of the 6 months before the application, and throughout the stay |
| White Card: durationSource: oif.gov.hu · retrieved 2026-11-11 | Up to 1 year, extendable once by up to 1 year; decision within 30 days; no switch to another permit in Hungary |
| White Card: tax consequenceSource: njt.jog.gov.hu · retrieved 2026-11-11 | No special regime: a holder who becomes tax resident (home, centre of vital interests or habitual abode in Hungary) pays Hungarian income tax on worldwide income, subject to tax treaties |
| Where to applySource: oif.gov.hu · retrieved 2026-11-11 | White Card: a Hungarian consulate abroad, or in Hungary through Enter Hungary for visa-free nationals (National Directorate-General for Aliens Policing, OIF); KATA, átalányadózás and sole-trader registration: NAV (Vállalkozói Ügysegéd) |
Self-employed figures are the 2026 amounts published by NAV; the White Card figures are those of the OIF and the implementing decree.
Source: NAV information booklet 03: Az egyéni vállalkozók szja- és járulékkötelezettsége (sole traders' income tax and contributions), published 31 August 2026, section 4 · retrieved 2026-11-11
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Official sources
- Nemzeti Jogszabálytár: 1995. évi CXVII. törvény a személyi jövedelemadóról (version in force from 1 October 2026) · retrieved 2026-11-11
- Nemzeti Jogszabálytár: 2025. évi XIV. törvény a két gyermeket nevelő anyák kedvezményéről · retrieved 2026-11-11
- Nemzeti Jogszabálytár: 2025. évi XV. törvény a három gyermeket nevelő anyák kedvezményéről · retrieved 2026-11-11
- NAV information booklet 73: Szja adóalap-kedvezmények (published 19 March 2026) · retrieved 2026-11-11
- Nemzeti Jogszabálytár: 2019. évi CXXII. törvény (Tbj.), version in force from 1 October 2026 · retrieved 2026-11-11
- NAV information booklet 49: A szociális hozzájárulási adó (16 January 2026) · retrieved 2026-11-11
- NAV information booklet 94: Rehabilitációs hozzájárulás (12 January 2026) · retrieved 2026-11-11
- NAV information booklet 91: Az egészségügyi szolgáltatási járulék (9 January 2026) · retrieved 2026-11-11
- Budapest Főváros Kormányhivatala: Mennyi is 2026-ban? (5 January 2026) · retrieved 2026-11-11
- NAV information booklet 03: Az egyéni vállalkozók szja- és járulékkötelezettsége (31 August 2026) · retrieved 2026-11-11
- NAV information booklet 100: Az egyéni vállalkozók átalányadózásának alapvető szabályai (20 February 2026) · retrieved 2026-11-11
- NAV information booklet 99: Kisadózó vállalkozók tételes adója (kata) (20 February 2026) · retrieved 2026-11-11
- NAV information booklet 92: Kisvállalati adó szabályozása (18 May 2026) · retrieved 2026-11-11
- NAV press release: Így adózunk jövőre (22 December 2025) · retrieved 2026-11-11
- NAV: Csökken a szociális hozzájárulási adó alapja, és változik az egyéni vállalkozók bevallási gyakorisága · retrieved 2026-11-11
- Nemzeti Jogszabálytár: 2007. évi CXXVII. törvény az általános forgalmi adóról (version in force from 15 September 2026) · retrieved 2026-11-11
- Nemzeti Jogszabálytár: 2023. évi XC. törvény a harmadik országbeli állampolgárok beutazására és tartózkodására vonatkozó általános szabályokról · retrieved 2026-11-11
- Nemzeti Jogszabálytár: 35/2024. (II. 29.) Korm. rendelet (implementing decree of Act XC of 2023) · retrieved 2026-11-11
- Országos Idegenrendészeti Főigazgatóság: Fehér Kártya – digitális nomád tartózkodás · retrieved 2026-11-11
- Nemzeti Jogszabálytár: 426/2025. (XII. 23.) Korm. rendelet a kötelező legkisebb munkabér (minimálbér) és a garantált bérminimum megállapításáról, § 2-3 · retrieved 2026-11-11
- NAV information booklet 14: Hasznos tudnivalók kezdő áfaalanyoknak (VAT basics for new taxable persons), published 22 January 2026 · retrieved 2026-11-11
How every figure is checked: methodology. All datasets: CalcBloc data.
Employee contributions (társadalombiztosítási járulék)
Basis: Gross pay
The 18.5% is one contribution withheld by the employer; the split into pension, health and labour market parts is the breakdown published by the Budapest government office.
Source: Nemzeti Jogszabálytár: 2019. évi CXXII. törvény a társadalombiztosítás ellátásaira jogosultakról, valamint ezen ellátások fedezetéről (Tbj.), version in force from 1 October 2026, § 25-26 · retrieved 2026-11-11