Rule monitor
LawSocial Security wage base for 2027 set at $192,300 (6.2% each for employee and employer)1 Jan 2027LawTax-free amount of salary rises to RSD 37,369 a month (Official Gazette 80/2026)1 Jan 2027LawNon-taxable minimum rises to €570 a month1 Jan 2027CabinetMinimum monthly wage rises to €1,245 (Government resolution No 509)1 Jan 2027LawThe 5-point SGK discount for manufacturing employers ends on 31 December 2026 unless the President extends it (Law 5510, provisional Art. 108)1 Jan 2027DueIRS 2027 inflation adjustments (brackets, standard deduction)Nov 2026LawNew withholding tax key formula: tax-free amount €11,550 and new child reductions1 Nov 2026DueAutumn Budget — income tax thresholds already frozen to April 203128 Oct 2026Cabinet2027 contribution ceilings: pension €8,850, health €6,375 a month7 Oct 2026BillBudget 2027 — standard rate band +€2,500, personal credits €2,1256 Oct 2026LawContribution ceilings raised: CCSS €10,000, CAR €6,276, CMRC band A €4,067 a month1 Oct 2026Law2027 minimum wage set at 4,950 zł a month (Council of Ministers regulation)15 Sept 2026LawMaximum insurable income rises to €2,300 a month (from €2,111.64)1 Aug 2026LawMinimum wage RON 4,325; tax-free amount on the minimum wage cut to RON 200 for gross pay up to RON 4,6001 Jul 2026LawNew split of the 28% contributions: pension 19.9%, unemployment 0.1% (Official Gazette 148/2026)1 Jul 2026LawIndex tranche +2.5%: social minimum wage €2,771.33, contribution ceiling €13,856.631 Jun 2026LawMinimum wage (SMIC) raised to €12.31 an hour1 Jun 2026Law2026 contribution order published: ceiling €5,101.20 a month, MEI levy 0.90%31 Mar 2026LawCompulsory health contribution rises to €39.36 a month (Official Gazette 16/2026)1 Mar 2026LawNew 2026 IRS withholding tables for the mainland, Azores and Madeira1 Jan 2026LawIRPEF second bracket (€28,000–50,000) cut from 35% to 33%1 Jan 2026LawIGR reform: the SMaC card deduction becomes a tax credit (Law 141/2025)1 Jan 2026LawPension contribution up to 8.5% (employee and employer); CO2 tax credit €216 a year1 Jan 2026Law2026 average wage 48,967 Kč: 23% tax above 146,901 Kč a month, social insurance ceiling 2,350,416 Kč a year1 Jan 2026LawFour income tax bands from 2026 — 19, 25, 30 and 35%; employee health insurance 5%1 Jan 2026LawFamily allowance in 2026: 133,340 Ft a month per dependant with one child, twice the early-2025 amount1 Jan 2026Law2026 withholding tax tariffs for all 26 cantons; BVG thresholds unchanged (entry CHF 22,680, coordination deduction CHF 26,460)1 Jan 2026LawNew 0.2% employee contribution to the family fund for the parental allowance; employee AHV/IV/FAK now 4.90%1 Jan 2026LawBracket reform: middle tax (7.5%), top tax (7.5%) and top-top tax (5%) replace the 15% top tax; employment deduction 12.75%, at most DKK 63,3001 Jan 2026LawLarger job tax credit; state income tax threshold raised to SEK 643,0001 Jan 2026LawSocial security contribution cut to 7.6%; personal allowance NOK 114,540; bracket tax steps 4 and 5 at 16.8% and 17.8%1 Jan 2026LawNew income tax scale with a 37.5% top rate; earned income credit up to €3,430; employee pension contribution 7.30%1 Jan 2026LawNew income tax scale: 20%, 26%, 34% and 39% bands, lower rates for children and people up to 30 (Law 5246/2025)1 Jan 2026LawTax-free band €22,000, new bands and article 14B deductions for children, housing and green spending (Law 244(I)/2025)1 Jan 2026LawWithholding brackets raised to ISK 498,122 and 1,398,450 a month; personal allowance ISK 72,492 a month1 Jan 2026LawHighest monthly contribution base €11,958; average wage for contribution bases €1,993 (NN 150/2025)1 Jan 2026LawMinimum wage ALL 50,000; maximum wage for social insurance contributions ALL 186,4161 Jan 2026LawBasic exemption of €700 a month for everyone, whatever the income; income tax stays at 22%1 Jan 2026LawMinimum wage rises to UAH 8,647 and the tax social benefit to UAH 1,664 (State Budget Law No 4695-IX)1 Jan 2026LawEmployer pension contribution rises to 12% and the SGK earnings ceiling to 9 times the minimum wage; the general Treasury discount falls to 2 points (Law 7566)1 Jan 2026CabinetMinimum wage rises to MDL 6,300 a month (Government Decision 771/2025); personal exemption unchanged at MDL 29,700 a year1 Jan 2026LawFederation of BiH: employer contributions cut from 10.5% to 5% of gross pay (Official Gazette 33/25)1 Jul 2025LawEmployer pension contribution cut to 0%; the employee pays 10% (Official Gazette 94/2024)1 Oct 2024LawNew wage tax bands: 0% up to €250, 8% up to €450, 10% above (Law 08/L-142)23 Aug 2024
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Hungary net salary calculator · 2026

In 2026 the family allowance is twice its early-2025 level and mothers under 30 are exempt from income tax without a cap. We work month by month, as payroll does, with the statutory rounding. The 322,800 Ft minimum wage leaves 214,662 Ft net — to the forint the published figure.

Tax year 2026Rules v2026.1Verified 15 Oct 2026Minimum wage exact to the forint

Assumptions

Net pay per month——
Net pay per year——
Deductions—
Marginal rate——
Cost to employer——

Net pay across salaries

Your profile from 250,000 to 2,000,000 Ft gross a month. Line: the under-25 relief cap.

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Net pay at common salaries

No reliefs, 2026; right: with two dependants for the family allowance, and as an employee under 25.

Gross / monthTB contributionSZJANet / monthEmployer costWith 2 childrenUnder 25
322,800 Ft59,718 Ft48,420 Ft214,662 Ft364,764 Ft294,660 Ft263,082 Ft
373,200 Ft69,042 Ft55,980 Ft248,178 Ft421,716 Ft328,176 Ft304,158 Ft
400,000 Ft74,000 Ft60,000 Ft266,000 Ft452,000 Ft345,998 Ft326,000 Ft
450,000 Ft83,250 Ft67,500 Ft299,250 Ft508,500 Ft379,248 Ft366,750 Ft
500,000 Ft92,500 Ft75,000 Ft332,500 Ft565,000 Ft412,498 Ft407,500 Ft
600,000 Ft111,000 Ft90,000 Ft399,000 Ft678,000 Ft478,998 Ft489,000 Ft
700,000 Ft129,500 Ft105,000 Ft465,500 Ft791,000 Ft545,498 Ft570,500 Ft
800,000 Ft148,000 Ft120,000 Ft532,000 Ft904,000 Ft611,998 Ft639,365 Ft
1,000,000 Ft185,000 Ft150,000 Ft665,000 Ft1,130,000 Ft744,998 Ft772,365 Ft
1,200,000 Ft222,000 Ft180,000 Ft798,000 Ft1,356,000 Ft877,998 Ft905,365 Ft
1,500,000 Ft277,500 Ft225,000 Ft997,500 Ft1,695,000 Ft1,077,498 Ft1,104,865 Ft
2,000,000 Ft370,000 Ft300,000 Ft1,330,000 Ft2,260,000 Ft1,409,998 Ft1,437,365 Ft

2026 figures

From the Personal Income Tax Act, the Social Security Act and the Social Contribution Tax Act.

Item2026
Social security contribution (TB)18.5%
Personal income tax (SZJA)15%
Social contribution tax (employer)13%
Family allowance per dependant, 1 / 2 / 3+ dependants133,340 Ft / 266,660 Ft / 440,000 Ft
Under-25 relief (monthly cap)715,765 Ft
First-marriage relief33,335 Ft
Minimum wage322,800 Ft
Guaranteed minimum wage373,200 Ft

Reliefs are claimed monthly through the employee's tax declaration. In 2026 the exemption for mothers of two children applies to mothers born in 1986 or later. Employer cost includes the 13% social contribution tax.

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