Income tax and social security
Hungary has a flat 15% personal income tax (SZJA) on gross salary, with no general tax-free amount, and a 18.5% social security contribution (TB-járulék), with no ceiling. Together they take 33.5% of gross pay, so without allowances take-home pay is 66.5% of gross at every salary: 600,000 Ft gross leaves 399,000 Ft.
The family tax allowance in 2026
Parents reduce their taxable income by a fixed amount per child each month. The 2026 amounts are:
| Number of dependants | Allowance per child a month | Tax saved per child |
|---|---|---|
| One | 133,340 Ft | 20,001 Ft |
| Two | 266,660 Ft | 39,999 Ft |
| Three or more | 440,000 Ft | 66,000 Ft |
If the allowance is larger than your taxable income, 15% of the unused part reduces your social security contribution instead (családi járulékkedvezmény). On 600,000 Ft gross, take-home pay is 419,001 Ft with one child, 478,998 Ft with two and 597,000 Ft with three.
The under-25 exemption
Employees under 25 pay no income tax on salary up to the average gross wage, 715,765 Ft a month in 2026 (the national average for July 2025), saving up to 107,365 Ft a month. They still pay the 18.5% contribution: 500,000 Ft gross leaves 407,500 Ft, and 900,000 Ft leaves 705,865 Ft.
Net pay at different salaries
| Gross a month | No children | Two children | Three children |
|---|---|---|---|
| 300,000 Ft | 199,500 Ft | 279,498 Ft | 300,000 Ft |
| 400,000 Ft | 266,000 Ft | 345,998 Ft | 400,000 Ft |
| 500,000 Ft | 332,500 Ft | 412,498 Ft | 500,000 Ft |
| 600,000 Ft | 399,000 Ft | 478,998 Ft | 597,000 Ft |
| 800,000 Ft | 532,000 Ft | 611,998 Ft | 730,000 Ft |
| 1,000,000 Ft | 665,000 Ft | 744,998 Ft | 863,000 Ft |
| 1,500,000 Ft | 997,500 Ft | 1,077,498 Ft | 1,195,500 Ft |
Monthly take-home pay with the family allowance claimed by one parent.
What this leaves out
The income tax exemptions for mothers raising two, three or four children and for mothers under 30, the first-marriage allowance, the allowance for severely disabled people, cafeteria benefits and self-employed regimes (KATA, átalányadó) are not included. Your employer pays its own social contribution tax (szocho) on top of your gross salary.