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

Enter the values for the scenario you are assessing. 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%. Use the hungary szja flat tax result to inform your calculation.

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