SZJA and TB Járulék in 2026
Hungary has one of the simplest payroll systems in Europe. Both deductions are a straight share of bruttó pay:
| Deduction | Rate | Ceiling |
|---|---|---|
| Personal income tax (SZJA) | 15% | none |
| Social security contribution (TB járulék) | 18.5% | none |
| Total for the employee | 33.5% |
There are no bands, no tax free amount and no ceiling, so the share taken is 33.5% at every pay level unless an allowance applies. The employer pays social contribution tax (szocho) on top, which does not affect your nettó.
Worked Example on 720,000 Ft a Month
- Bruttó: HUF 720,000 a month, HUF 8,640,000 a year
- SZJA: HUF 8,640,000 × 15% = HUF 1,296,000
- TB járulék: HUF 8,640,000 × 18.5% = HUF 1,598,400
- Nettó: HUF 5,745,600 a year, HUF 478,800 a month
The KSH average gross earnings figure used for the 2026 allowances is HUF 715,765 a month, so this example sits close to a typical full time wage.
Because nothing is progressive, the marginal rate equals the average rate. A pay rise of HUF 50,000 a month brings HUF 33,250 more nettó, whatever your starting salary. That makes Hungarian payslips easy to check by hand: multiply bruttó by 0.665.
Hungarian Net Pay at Six Salaries
| Gross a year | Gross a month | SZJA | TB járulék | Net a month |
|---|---|---|---|---|
| HUF 3,480,000 | HUF 290,000 | HUF 43,500 | HUF 53,650 | HUF 192,850 |
| HUF 4,800,000 | HUF 400,000 | HUF 60,000 | HUF 74,000 | HUF 266,000 |
| HUF 6,600,000 | HUF 550,000 | HUF 82,500 | HUF 101,750 | HUF 365,750 |
| HUF 8,640,000 | HUF 720,000 | HUF 108,000 | HUF 133,200 | HUF 478,800 |
| HUF 12,000,000 | HUF 1,000,000 | HUF 150,000 | HUF 185,000 | HUF 665,000 |
| HUF 18,000,000 | HUF 1,500,000 | HUF 225,000 | HUF 277,500 | HUF 997,500 |
Because both rates are flat, nettó is always 66.5% of bruttó without an allowance. Doubling your salary doubles your take home pay.
Under 25 Relief and the Mothers Exemption
Under 25: young employees pay no SZJA on pay up to HUF 715,765 a month in 2026 (HUF 8,589,180 a year). TB járulék is still due. On HUF 400,000 a month the whole salary is free of SZJA and nettó rises to HUF 326,000; on HUF 720,000 only the slice above the limit is taxed, giving HUF 586,165.
Mothers: from 1 January 2026 mothers raising two children who are under 40, and mothers of three or more children, pay no SZJA on their wages, with no cap. On HUF 720,000 that means HUF 586,800 a month. Mothers under 30 have a separate exemption, which the list above does not model.
The family tax allowance (családi kedvezmény) per child and the first marriage allowance also lower SZJA, and can even offset TB járulék. They depend on the number of children and who claims them, so they are left out of the calculation.
What Is Taxed and What Is Not
- SZJA and TB járulék: salary, overtime, bonuses, commission and the 13th month payment.
- Special rules: fringe benefits such as the SZÉP card are taxed under their own regime and paid by the employer.
- Exempt from SZJA under the reliefs: wages only; interest, dividends and rental income stay taxable.
Monthly Pay and Bonuses in Hungary
Salaries are quoted per month, so switch the field above to "Per month" and type the bruttó from your contract. With flat rates, a bonus or 13th month payment is taxed at the same 33.5% as regular pay: a HUF 500,000 bonus adds HUF 332,500 to your nettó.
The under 25 limit is monthly, so a large bonus in one month can push part of that month's pay above HUF 715,765 even if your yearly pay is lower.
Assumptions and Sources for Hungary
- Employee with Hungarian tax residence and one employer, the same pay each month.
- Under 25 relief for all twelve months; mothers exemption for the whole year.
- No family tax allowance, first marriage allowance or personal allowance for disability.
Sources: Hungarian Tax and Customs Administration (NAV) pages on SZJA, the 25 év alatti fiatalok kedvezménye and the két gyermeket nevelő anyák kedvezménye. Rates for 2026. Nearby: the Czech Republic Gross to Net Calculator and the Romania Gross to Net Calculator.
Frequently Asked Questions
How much is 720,000 Ft gross in net?
HUF 478,800 a month with no allowances: 15% SZJA and 18.5% TB járulék come off.
What share of a Hungarian salary goes to tax?
33.5% of gross for an employee without allowances, at any pay level.
What is the under 25 limit in 2026?
HUF 715,765 a month, the KSH average gross earnings for July 2025.
Do young people pay TB járulék?
Yes. The under 25 relief removes only personal income tax; the 18.5% contribution still applies.
Which mothers are free of SZJA in 2026?
Mothers of three or more children, mothers of two children who are under 40, and mothers under 30 under a separate rule.
Is there a tax free amount in Hungary?
No general one. The flat 15% starts from the first forint, and only the specific allowances reduce it.
Does a bonus get taxed at a higher rate in Hungary?
No. A bonus carries the same 15% SZJA and 18.5% TB járulék as normal pay.