Income tax (SZJA)
Income tax on wages is a single flat rate applied to the consolidated tax base – the income left after the allowances (family allowance, under-25 exemption) are subtracted. The structure shown here uses the rate in force for 2026.
Personal income tax on wages (SZJA, személyi jövedelemadó) is the simplest part of a Hungarian payslip: a single flat rate of 15%, applied to the consolidated tax base. There are no brackets and no progression – the same rate lands on the first forint and the millionth. What changes the tax you actually pay is not the rate but the base: several allowances reduce the income the rate is applied to before it is charged. This page uses the rates in force for 2026 to show the shape of that calculation, rather than giving an official figure.
The tax base, after the allowances
The rate is charged on the consolidated tax base (összevont adóalap) – broadly your gross wage – but only on what is left after the SZJA-base allowances are subtracted. Two of those allowances change the monthly payslip for a large share of employees, and the calculator on this site models both: the family allowance (családi kedvezmény) and the under-25 exemption (25 év alattiak kedvezménye). Each one lowers the SZJA base; neither one lowers the contribution base, so the TB contribution still rides the full gross.
Family allowance – a per-child base reduction
The family allowance reduces the SZJA base by a fixed monthly amount for each beneficiary dependant (kedvezményezett eltartott). The per-child amount is tiered: it rises with the number of dependants, so a second or third child is worth more per child than a single one. The table below shows the per-child base reduction for each tier, and the monthly tax cut it produces at the flat rate.
| Dependants | Base reduction / child | Tax cut / child |
|---|---|---|
| 1 | 133 340 Ft | 20 001 Ft |
| 2 | 266 660 Ft | 39 999 Ft |
| 3 or more | 440 000 Ft | 66 000 Ft |
Where the allowance is larger than the SZJA base it can reduce – for instance a lower wage with several children – the part that could not be used against the income tax does not go to waste: the remainder can be claimed as a family contribution credit (családi járulékkedvezmény) against the TB contribution, at 15% of the unused base. The calculator applies this spillover; the exact ordering against the other credits is a modelling simplification.
Under-25 exemption
Workers under 25 are exempt from the SZJA base up to a monthly cap of 715 765 Ft. Below that ceiling the wage carries no income tax at all; only the part of a monthly gross above the cap enters the SZJA base. Like the family allowance, the exemption reduces the SZJA base only – the TB contribution is still withheld on the full gross – so an under-25 worker sees a smaller income tax, not a smaller contribution.
Credits this calculator does not model
Hungarian income tax carries several further personal allowances that the calculator deliberately leaves out of scope, because each one needs an eligibility input the simple gross-to-net flow does not collect. They are listed here so the omission is honest, not hidden:
- Personal allowance (személyi kedvezmény) – a monthly base reduction for a severe disability or chronic illness. Needs an eligibility flag; out of scope in v1.
- First-married-couples allowance (első házasok kedvezménye) – a combined monthly reduction for the 24 months after a marriage. Needs marital status and a marriage date; out of scope in v1.
- Mothers-under-30 allowance (30 év alatti anyák kedvezménye) – applied first in the credit order and, from 2026, uncapped, so it can exempt the whole wage. It needs a mother-under-30 eligibility input, and its removed cap must not be confused with the under-25 ceiling; out of scope in v1.