Hungary Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Hungary calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| HUF 6,000,000 a yearAge and tax allowances: Resident employee aged 25 or over, claiming no tax base allowance or exemption | HUF 3,990,000.00 | HUF 3,990,000.00 | Matches |
Official sources and monitoring
2 official sources. 2 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Short summary on the taxation of private persons in 2026 - personal income tax rate 15 percentNational Tax and Customs Administration of Hungary (NAV) | 2026-10-19 | Checked automaticallyLast checked 2026-10-23 |
| Booklet no. 12 (January 2026) - 18.5% social security contribution and 13% social contribution taxNational Tax and Customs Administration of Hungary (NAV) | 2026-10-19 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version HU-2026-v1, approved on 2026-10-19, last validated on 2026-10-19. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Personal income tax is 15% of gross employment income. Contributions do not reduce the tax base.
- The employee pays an 18.5% social security contribution on actual earnings with no ceiling.
- The employer pays 13% social contribution tax. The HUF 7,747,200 ceiling applies only to certain capital incomes, not to wages.
- One employer, regular monthly salary, no tax base allowance or exemption claimed.
Coverage & limitations
Rule version HU-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Under-25, mothers, family, first-marriage and disability allowances and employer tax reliefs are not supported.
- Fringe benefits and the SZEP card are not included.
- Independent professional verification pending.