How salaries are calculated in Hungary

1Bruttó and nettó: what’s the difference

Bruttó is the salary before taxes and contributions. This is the figure most often stated in a job ad or contract.

Nettó is the amount after deductions that the employee actually receives. That is why nettó is usually lower than bruttó.

2What is deducted from your salary

In a standard calculation, the following is deducted from the employee’s gross salary:

• 15% SZJA — personal income tax;
• 18.5% TB járulék — social security contribution.

Together, that is 33.5% of the gross salary. For a rough estimate, you can use this formula:

Bruttó × 66.5% ≈ Nettó

The actual amount may differ if the employee is entitled to tax allowances or other calculation rules apply to their situation.

Source: NAV, information on contributions for 2026

3Sample calculation

If the gross salary is HUF 1,000,000, the approximate calculation looks like this:

1,000,000 × 66.5% ≈ HUF 665,000 nettó

This is a guide for a standard calculation without tax allowances.

4Which allowances can increase nettó

Several tax allowances apply in 2026. They include:

• Family allowance (Családi kedvezmény) — depends on the number of children. If it cannot be fully used against SZJA, part of it can be offset against the TB contribution, provided the conditions are met.
• Allowance for mothers under 30 — applies to certain employment income if the conditions are met.
• Allowances for mothers of four or more children and of three children.
• Allowance for mothers of two children — in 2026 it applies to mothers who had not yet turned 40 on 31 December 2025; other conditions also apply.
• First-marriage allowance — if at least one of the spouses is in their first marriage.
• Allowance for people under 25 — applies to certain income up to a set limit.
• Personal allowance (Személyi kedvezmény) — granted for certain illnesses and health conditions.

Each allowance has its own conditions and procedure. The rules for foreign nationals are set out in a separate NAV explanation.

5When the calculation may differ

If you have income from other countries or your work involves several countries, a simple calculation may not be enough. Your tax residence, the country where the income is earned and the double taxation treaty all matter.

NAV publishes a list of the tax treaties Hungary applies in 2026. The notes to the list include separate information on Russia and Belarus.

6What SZOCHO is

SZOCHO (szociális hozzájárulási adó) is Hungary’s social contribution tax. In standard employment, its rate is 13%. The employer pays it: it is charged on top of the gross salary and does not reduce the amount the employee takes home. If SZOCHO appears on your payslip, it does not mean it was deducted from your pay.

If you work as a sole trader or are otherwise self-employed, the rules may differ: whether you have to pay SZOCHO depends on the type of income and the tax regime.

7How to contact NAV

General questions can be asked by phone on the NAV Infóvonal: 1819 within Hungary or +36 1 461-1819 from abroad. Current contact options and procedures are listed on NAV’s official page.

Source: NAV — “Keressen minket!” (contacts)