Hungary Personal Income Tax
Detailed personal income tax rates and rules for Hungary in 2026.
Hungary applies a flat 15% personal income tax (személyi jövedelemadó - SZJA) on all income without brackets or a tax-free allowance. This flat rate applies to employment income, self-employment income, capital gains, and other income. Hungary's flat tax system is among the simplest in Europe. Families with children benefit from significant tax credits: the family tax benefit (családi adókedvezmény) provides HUF 10,000/month per child for 1 child, HUF 20,000 for 2, and HUF 33,000 per child for 3 or more.
| Income Range (HUF) | Tax Rate |
|---|---|
| Ft 0+ | 15% |
Filing Deadline
May 20 of the following year
Residency Rule
An individual is a Hungarian tax resident if they are a Hungarian citizen residing in Hungary, or if they have a permanent home or center of vital interests in Hungary, or if they stay in Hungary for more than 183 days in a calendar year. Residents are taxed on worldwide income.
Additional Notes
The social contribution tax (szociális hozzájárulási adó - SZOCHO) of 13% is paid by employers on gross salaries. Employees pay 18.5% in social contributions (pension 10%, health 7%, labor market 1.5%). Young workers under 25 are exempt from income tax on income up to the average national salary. Women with 4+ children receive a lifetime income tax exemption.
How Hungary Income Tax compares
Hungary’s top personal income tax rate of 15% is the 156th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Europe’s regional average of 32%.
