How we calculate Hungarian net pay

The calculator follows the monthly payroll of an employee in a standard employment relationship for the whole year, with one employer and the same gross pay every month. The rules come from the Personal Income Tax Act (Act CXVII of 1995), the Social Security Act (Act CXXII of 2019) and the Social Contribution Tax Act (Act LII of 2018) as in force on 1 January 2025 and 2026, checked against the guidance of the National Tax and Customs Administration (NAV) — see data sources.

Social security contribution

Employees pay 18.5% of gross pay as the social security contribution (TB járulék). There is no ceiling and the income tax exemptions do not reduce it. Every amount is rounded to the whole forint.

Personal income tax

Tax is 15% of the tax base. The base is gross pay less the base reliefs in this order: mothers under 30, mothers of four, three or two children, people under 25, first-marriage relief and finally the family allowance. The calculator applies one of the exemptions at a time; first-marriage relief and the family allowance still apply alongside it.

Youth and mothers' exemptions

The under-25 relief exempts pay up to the previous July's average gross wage each month: 715,765 Ft in 2026 and 656,785 Ft in 2025. The relief for mothers under 30 had the same cap in 2025 and has none from 2026. Mothers of four or more children are exempt all year, mothers of three children from 1 October 2025 and mothers of two children from 1 January 2026, all without a cap; in 2026 the last applies to mothers born in 1986 or later.

Family allowance and contribution relief

The monthly family allowance per dependant in 2026 is 133,340 Ft / 266,660 Ft / 440,000 Ft with one, two, and three or more dependants. From January to June 2025 it was 66,670 Ft / 133,330 Ft / 220,000 Ft and from July 100,000 Ft / 200,000 Ft / 330,000 Ft. When the tax base cannot absorb the whole allowance, 15% of the rest comes off the social security contribution (family contribution relief). The calculator assumes one person claims the allowance and every dependant is a qualifying dependant.

First-marriage relief

For up to 24 months after a first marriage the couple can deduct 33,335 Ft a month from the tax base, worth 5,000 Ft of tax. The calculator deducts it from one salary.

Employer cost

Employers pay 13% of gross pay as social contribution tax (szocho), with no ceiling. Reliefs the employer may claim, for example for labour-market entrants, are not included.

Tests

Not yet included

• The personal relief for severe disability and the relief on CSED, GYED and adoption benefits.
• Sharing the family allowance with a spouse, different numbers of dependants and qualifying dependants, several employers.
• Pay that changes during the year, bonuses, fringe benefits, employer szocho reliefs.

Estimates only. Not tax, legal or financial advice.