Frequently asked questions
Answers to the most common questions about calculating net pay in Hungary: the TB contribution, income tax (SZJA), the family allowance and the minimum wage.
Two things: first the consolidated TB contribution, around 18,5% of the gross, then income tax on the tax base left after the allowances. What remains after those two deductions is the take-home net.
Almost always the allowances. The family allowance and the under-25 exemption lower the SZJA base, so the same gross can produce a different net depending on how many beneficiary dependants there are and whether the worker is under 25.
Income tax on wages is a single flat rate of 15% on the consolidated tax base, after the allowances are subtracted. There are no brackets and no progression.
No. The social-contribution tax (szocho), around 13% of the gross, is paid by the employer on top of the gross. It is not withheld from the employee and does not appear in the net.
No law requires a 13th or 14th month; where it is paid, it comes from the contract, a collective agreement or the employer’s practice. Where it is paid, it is taxed as ordinary wage income, exactly like the monthly salary.
Fringe benefits such as the SZÉP card are taxed under different rules from ordinary pay: the employer pays szocho on them, while the employee pays no income tax or TB contribution on those amounts. This calculator covers ordinary wages only and treats fringe benefits as out of scope.
Pay of workers under 25 is exempt from the SZJA base up to a monthly cap of 715 765 Ft, so below that ceiling there is no income tax on it. The TB contribution is still withheld on the full gross.
On top of your gross the employer also bears the social-contribution tax (szocho), so the real cost of a job is higher than the gross on the contract. The calculator shows this as a separate employer-cost line.
No. Income tax and the contributions are uniform nationwide; there is no local or county payroll tax that would change your net depending on where you live.
This is an independent calculator, not an official tool. The rates are those in force for 2026, each with its own official source, but the result is an estimate rather than the actual deduction — for an official amount, check your payslip or the tax authority (NAV).