What is the SZJA rate in Hungary?

Hungary applies a flat 15% personal income tax (SZJA) on employment income. Unlike progressive systems, the same 15% rate applies regardless of how much you earn.

What is the employee social contribution?

Employees pay an 18.5% social contribution (TB-járulék) on gross pay: 10% pension, 7% health insurance, and 1.5% labour-market contribution. It is levied on the full gross, not the allowance-reduced base.

How does the family allowance work?

The családi kedvezmény reduces your SZJA tax base by a monthly amount per child: 100,000 HUF for one child, 200,000 HUF per child for two, and 330,000 HUF per child for three or more. It lowers the income-tax base, not the social base.

What is the first-marriage allowance?

Newlyweds where at least one spouse marries for the first time can reduce their SZJA tax base by 33,335 HUF per month for up to 24 months from the month of marriage.

Does this include employer-side taxes?

No. This calculator shows employee-side deductions and net take-home pay only. Employers separately pay a social-contribution tax (szociális hozzájárulási adó) on top of gross wages, which is not part of your net pay.

Hungary SZJA Income Tax Calculator

Hungary uses one of Europe’s simplest income-tax systems: a single flat 15% personal income tax (SZJA, személyi jövedelemadó) on employment income. This free calculator works out your monthly take-home pay from a gross salary, applying the 15% SZJA, the 18.5% employee social contribution, and the family and first-marriage allowances that reduce your tax base. It is built for employees checking a payslip and for HR teams running quick net-pay estimates.

How it works

The calculation runs in three parts on your gross monthly salary:

Reduce the SZJA base. Family allowance (100,000 / 200,000×kids / 330,000×kids HUF per month depending on child count) and the 33,335 HUF first-marriage allowance are subtracted from gross to form the taxable base. The base never goes below zero.
Apply the flat tax. SZJA = 15% of that reduced base.
Apply social contribution. The 18.5% employee social contribution (10% pension + 7% health + 1.5% labour-market) is charged on the full gross, because allowances only reduce the income-tax base.

Net take-home = gross − SZJA − social contribution.

Example

A 500,000 HUF gross monthly salary with no children and no marriage allowance:

SZJA   = 15.0% × 500,000 = 75,000 HUF
Social = 18.5% × 500,000 = 92,500 HUF
Net    = 500,000 − 75,000 − 92,500 = 332,500 HUF

With one child, the SZJA base drops by 100,000 HUF, so SZJA becomes 15% × 400,000 = 60,000 HUF, lifting net pay by 15,000 HUF.

Notes

The allowances modelled here reduce the income-tax base, not the tax itself, and only the SZJA base — the 18.5% social contribution still applies to the whole gross. Employer-side contributions are excluded because they do not affect your net pay. These figures are estimates for planning; confirm exact amounts with NAV (the Hungarian tax authority) or your accountant.