What is the Hungarian income tax rate?

15% flat rate on all personal income: wages, self-employment, dividends, capital gains, rental income. Hungary adopted the flat tax in 2011. No brackets or progressive structure.

What employee social contributions apply?

Social contribution (társadalombiztosítási járulék): 18.5% of gross wages. Breakdown: 10% pension, 4% natural health benefit, 3% in-cash health benefit, 1.5% unemployment fund.

What does the employer pay?

Employers pay 13% social contribution tax (szociális hozzájárulási adó) plus 1.5% vocational training contribution on gross wages. Total employer-side cost: 14.5% of gross wages.

What family tax allowances exist in Hungary?

Child benefit allowance (családi kedvezmény): 10,000 HUF per month for 1 child, 20,000 HUF for 2 children, and 33,000 HUF per child for 3+ children. Applied against the 15% income tax and social contributions.

How is dividend income taxed?

Dividends from Hungarian companies: 15% SZJA + 13% social contribution (up to 29,556,000 HUF income limit). Above this limit: only 15% SZJA. No additional social contribution on the excess.

Hungary SZJA (Flat Income Tax) Calculator 2024

Calculate Hungarian personal income tax (SZJA): 15% flat rate on all income. Includes employee social contributions: 18.5%. Employer contributions: 13% social + 1.5% vocational. Total employment tax burden approximately 50%.

Principal ($)

Annual Rate (%)

Years

Compounding / Year

$ Finance Disclaimer: These calculators are for educational and illustrative purposes only. Results do not constitute financial advice. Consult a licensed financial advisor before making investment or borrowing decisions.

How to use this calculator

1
Enter your financial figures
Enter income, principal, interest rate, tax year, or relevant financial parameters into the Hungary SZJA (Flat Income Tax) Calculator 2024.
2
Adjust regional settings
Select your country, tax jurisdiction, filing status, or applicable tax year and rates.
3
Calculate your result
Press Calculate to compute the financial result, tax liability, return, or repayment amount.
4
Review the breakdown
Review the detailed breakdown including totals, effective rates, interest components, and applicable tax implications.

Formula

Result = f(principal, rate, time, jurisdiction)

principal: Initial amount, income, or base value entered into the Hungary SZJA Flat Tax.
rate: Interest rate, tax rate, return rate, or growth rate applied per period.
time: Number of periods (years, months, or days) over which the calculation runs.
jurisdiction: Country, tax year, filing status, or regional rules that adjust the calculation.
Result: Computed amount: total, liability, return, repayment, or present/future value.

Financial results are estimates and depend on the accuracy of the inputs and applicable rules.

Glossary and Definitions

Principal: The initial amount of money on which interest, returns, or tax liabilities are calculated.
Interest rate: The percentage charged or earned per period on the principal, expressed as an annual rate unless stated otherwise.
Compounding: The process by which interest is added to the principal so that subsequent interest is earned on the combined amount.
Present value: The current worth of a future sum, discounted at a given rate to account for the time value of money.
Hungary income tax: A key concept referenced by the Hungary SZJA Flat Tax: Calculate Hungarian personal income tax (SZJA): 15% flat rate on all income. Includes employee social contributions: 18.5%. Employer contributions: 13% social + 1.5% vocational. Total employment tax burden approximately 50%.
SZJA Hungary 2024: A key concept referenced by the Hungary SZJA Flat Tax: Calculate Hungarian personal income tax (SZJA): 15% flat rate on all income. Includes employee social contributions: 18.5%. Employer contributions: 13% social + 1.5% vocational. Total employment tax burden approximately 50%.
Hungarian flat tax 15%: A key concept referenced by the Hungary SZJA Flat Tax: Calculate Hungarian personal income tax (SZJA): 15% flat rate on all income. Includes employee social contributions: 18.5%. Employer contributions: 13% social + 1.5% vocational. Total employment tax burden approximately 50%.
Hungary SZJA calculator: A key concept referenced by the Hungary SZJA Flat Tax: Calculate Hungarian personal income tax (SZJA): 15% flat rate on all income. Includes employee social contributions: 18.5%. Employer contributions: 13% social + 1.5% vocational. Total employment tax burden approximately 50%.
Hungarian employment tax: A key concept referenced by the Hungary SZJA Flat Tax: Calculate Hungarian personal income tax (SZJA): 15% flat rate on all income. Includes employee social contributions: 18.5%. Employer contributions: 13% social + 1.5% vocational. Total employment tax burden approximately 50%.
NAV Hungary tax: A key concept referenced by the Hungary SZJA Flat Tax: Calculate Hungarian personal income tax (SZJA): 15% flat rate on all income. Includes employee social contributions: 18.5%. Employer contributions: 13% social + 1.5% vocational. Total employment tax burden approximately 50%.
Hungarian social contributions: A key concept referenced by the Hungary SZJA Flat Tax: Calculate Hungarian personal income tax (SZJA): 15% flat rate on all income. Includes employee social contributions: 18.5%. Employer contributions: 13% social + 1.5% vocational. Total employment tax burden approximately 50%.
Hungary employer tax: A key concept referenced by the Hungary SZJA Flat Tax: Calculate Hungarian personal income tax (SZJA): 15% flat rate on all income. Includes employee social contributions: 18.5%. Employer contributions: 13% social + 1.5% vocational. Total employment tax burden approximately 50%.

Related Calculators

Hungary ÁFA Calculator

Finance & Accounting