Are these Hungary tax figures official advice?

No. They are indicative estimates for the 2026 tax year, based on published rates and the simplifying assumptions listed with each result. Confirm your situation with a qualified local tax adviser.

Freelancer tax in Hungary (2026)

Hungary freelancer tax regimes

Illustrative calculation for HUF 18,164,000 gross annual income.

Flat-rate taxation (átalányadó)

Deduct 45% deemed expenses and a tax-free portion, then 15% income tax, 18.5% social security and 13% social contribution tax on the rest.

Personal income tax (SZJA)	HUF 1,208,010
Social-security contribution (TB)	HUF 1,489,879
Social contribution tax (szocho)	HUF 1,046,942
Total tax & contributions	HUF 3,744,831
Effective rate	20.6%
Net income	HUF 14,419,169

Assumptions

Deemed expenses 45% of revenue (2026 rate); taxable income = 55% of revenue
Tax-free portion of HUF 1,936,800 (half the annual minimum wage) exempt from tax and contributions
SZJA 15%, TB 18.5% and szocho 13% on the taxable income above the exempt portion
A minimum contribution base (the minimum wage) is not modelled, so contributions are understated at low income
Effective rate is total tax and contributions over gross revenue

Sources

Who it's for

Full-time sole proprietor (egyéni vállalkozó) on átalányadó
Annual revenue up to 10× the annual minimum wage (HUF 38,736,000) for the 45% ratio
KATA is not a general freelancer path since 2022 and is not modelled

Compare across countries

See how Hungary compares with other European countries on the same income.

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Frequently asked questions

How does Flat-rate taxation (átalányadó) work for freelancers in Hungary?: Deduct 45% deemed expenses and a tax-free portion, then 15% income tax, 18.5% social security and 13% social contribution tax on the rest.
Are these Hungary tax figures official advice?: No. They are indicative estimates for the 2026 tax year, based on published rates and the simplifying assumptions listed with each result. Confirm your situation with a qualified local tax adviser.