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 taxes

Freelancer tax in Hungary (2026)

How freelancers are taxed in Hungary for the 2026 tax year, built from the same data as the calculator. Every figure below comes with its assumptions and sources: treat them as indicative, not advice.

Updated for the 2026 tax year · reviewed Sep 30, 2026

How freelancer tax works in Hungary in 2026

Hungary’s átalányadó (flat-rate) path uses a high deemed-expense percentage, a tax-free slice linked to the minimum wage, then personal income tax and social contributions on the taxable excess.

It suits many service freelancers who stay within the simplified rules. Above the exempt portion, SZJA, TB and szocho stack quickly. Use the example calculation to see the effective rate on your income in 2026.

Key figures from the calculator model

Deemed expenses (45%): 45.0%
Tax-free portion (half the annual minimum wage): HUF 1,936,800
Personal income tax (SZJA, 15%): 15.0%
Social-security contribution (TB, 18.5%): 18.5%

Hungary freelancer tax regimes

Illustrative calculation for HUF 18,374,000 gross annual income.

Flat-rate taxation for sole proprietors (átalányadó, egyéni vállalkozó)

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 1,225,335
Social-security contribution (TB)	HUF 1,511,247
Social contribution tax (szocho)	HUF 1,061,957
Total tax & contributions	HUF 3,798,539
Effective rate	20.7%
Net income	HUF 14,575,462

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
No first-year activity relief modelled for this regime (none)
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

What rate do I need in Hungary?

Enter a target take-home and see the gross, day and hourly rate for Hungary freelancer regimes.

Calculate my rate in Hungary

Compare across countries

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

Compare Hungary with other countries

Compare all 17 countries

Net take-home and effective rates for every modelled regime at €30k, €60k and €100k.

Compare all 17 countries

Frequently asked questions

How much tax does a freelancer pay in Hungary in 2026?: It depends on the regime. For the main path modelled here: 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. Adjust income in the calculator for a personalised 2026 estimate. Figures are indicative, not advice.
How does Flat-rate taxation for sole proprietors (átalányadó, egyéni vállalkozó) work for freelancers in Hungary in 2026?: 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.

Other countries

This is an indicative calculator for information only, not tax advice. It models the main freelancer regime(s) with the simplifications listed above and uses dated ECB/NBU exchange rates. Verify with a local accountant before making decisions.