Hungary Income Tax Calculator 2026 — SZJA 15% + Youth Exemption + Family Allowance
Calculate Hungarian SZJA (15% flat), TB social contributions (18.5%), under-25 youth exemption (up to 599,962 HUF/month), and family tax allowance. Amounts in HUF.
Ft
= Ft 6,000,000 / year Monthly family allowance: Ft 0
Common salaries:
Ft 0
Monthly Net Salary
Ft 0
SZJA (Income Tax)
Ft 0
TB Social (18.5%)
0%
Effective Total Rate
Monthly Payslip Breakdown
How to Use This Hungary Income Tax Calculator
Enter your monthly gross salary in HUF (forint), select your age category and number of children. The calculator applies SZJA (15%), TB social contributions (18.5%), youth exemptions, and family allowances — updated instantly.
Note: The under-25 exemption and family allowances reduce the SZJA base but do not reduce social contributions (TB). Employer SZOCHO (13%) is shown as an additional employer cost.
The Formula
TB = Gross × 18.5%
Family Allowance Base Reduction: 66,670/133,330/330,000 Ft × children
SZJA Base = Gross − Family Allowance (min 0)
Under-25: SZJA Base = max(0, Gross − 599,962 Ft)
SZJA = SZJA Base × 15%
Net = Gross − TB − SZJA
Employer SZOCHO = Gross × 13%
Family Allowance Base Reduction: 66,670/133,330/330,000 Ft × children
SZJA Base = Gross − Family Allowance (min 0)
Under-25: SZJA Base = max(0, Gross − 599,962 Ft)
SZJA = SZJA Base × 15%
Net = Gross − TB − SZJA
Employer SZOCHO = Gross × 13%
Example
Péter, over 25, 500,000 Ft/month, 2 children:
TB: 500,000 × 18.5% = 92,500 Ft
Family allowance reduction: 2 × 133,330 = 266,660 Ft
SZJA base: 500,000 − 266,660 = 233,340 Ft
SZJA: 233,340 × 15% = 35,001 Ft
Net: 500,000 − 92,500 − 35,001 = 372,499 Ft
Employer SZOCHO: 500,000 × 13% = 65,000 Ft
TB: 500,000 × 18.5% = 92,500 Ft
Family allowance reduction: 2 × 133,330 = 266,660 Ft
SZJA base: 500,000 − 266,660 = 233,340 Ft
SZJA: 233,340 × 15% = 35,001 Ft
Net: 500,000 − 92,500 − 35,001 = 372,499 Ft
Employer SZOCHO: 500,000 × 13% = 65,000 Ft
Extended
Youth Exemption vs Standard + Family Size Impact
Compare under-25 vs over-25 tax and model family allowance at all child counts
How much the under-25 exemption saves vs the standard 15% SZJA at different salary levels.
| Monthly Gross | Under-25 Net | Over-25 Net | Monthly Saving |
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Monthly net salary at your gross level across all family sizes (over-25 standard rate).
| Children | Monthly Allowance | SZJA Saving | Monthly Net | vs No Children |
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Frequently Asked Questions
What is the income tax rate in Hungary (SZJA) for 2026?
Hungary uses a flat Personal Income Tax rate (SZJA — Személyi Jövedelemadó) of 15% on employment income. Social contributions for employees are 18.5% (TB — Társadalombiztosítási járulék), split as: pension 10%, health and labor market 8.5%. The employer pays an additional 13% social contribution tax (SZOCHO). Combined employee deductions: 33.5% before SZJA; after SZJA the total deduction is approximately 44.8% of gross.
What is the under-25 youth SZJA exemption in Hungary?
Employees under 25 years old are exempt from paying SZJA on income up to the average gross wage, which is set at 599,962 HUF/month for 2026. This means young workers earning up to this threshold pay zero income tax. Income above 599,962 HUF is taxed at the normal 15% SZJA rate. This exemption was introduced in 2022 to incentivize youth employment.
How does the family tax allowance (CSAT) work in Hungary?
The Hungarian family tax allowance (Családi Adóalap-kedvezmény) reduces the SZJA tax base monthly: 66,670 HUF per child (1 child), 133,330 HUF per child (2 children), 330,000 HUF per child (3+ children). These reduce the gross income for SZJA calculation. For 2026, the allowance amounts are: 1 child: 66,670 × 15% = 10,000 HUF saved; 2 children: 2 × 133,330 × 15% = 40,000 HUF saved; 3 children: 3 × 330,000 × 15% = 148,500 HUF saved per month.
Are mothers exempt from income tax in Hungary?
Yes. Mothers aged 30 or younger who give birth are eligible for a lifetime SZJA exemption under the "mothers with 4+ children" program (NÉTAK). As of 2026, women under 30 with children are eligible for a comprehensive SZJA exemption on employment income up to the ceiling wage. Additionally, mothers of 4 or more children are completely exempt from SZJA for life. The under-25 exemption and mother exemptions cannot be combined.
What is the total employer cost for an employee in Hungary?
For an employee earning X gross HUF: The employer pays SZOCHO (Social Contribution Tax) of 13% on top of gross salary. So the total employer cost is gross × 1.13 (113%). The employee contributes TB of 18.5% from their gross salary, plus SZJA of 15% on the remaining base after allowances. A typical employee at average wage has about 55% take-home pay relative to gross, and the total employer cost is 113% of gross.