Hungary SZJA 2027 Income Tax Calculator (Személyi Jövedelemadó)
Hungary applies a flat 15% personal income tax (SZJA). Family tax allowance HUF 66,670 (1 child) up to HUF 220,000 (3+ children) per month. Under 25 youth: SZJA-free up to average wage. Source: nav.gov.hu.
Hungary Income Tax Brackets 2027
Hungary applies progressive income tax. Brackets: Ft 0+ at 15%. Tax is computed on each tranche progressively, not flat on the whole income. Source: NAV (nav.gov.hu).
How Progressive Tax Works
A Ft 100,000 income in a hungary 2-tier (10%/30% at 50,000) system pays 10% on the first Ft 50,000 = Ft 5,000, plus 30% on the next Ft 50,000 = Ft 15,000, total Ft 20,000 — effective rate 20%, not 30%. Marginal rate (30%) only applies to additional income.
Allowable Deductions in Hungary
Family allowance per child: 1 child HUF 66,670/mo, 2 children HUF 133,330/mo, 3+ HUF 220,000/mo. Under 25 youth: tax-free up to monthly avg wage (~HUF 600,000). First-marriage allowance HUF 33,335/mo for 2 years. Standard or itemized deductions reduce taxable income. Common items: retirement contributions, professional expenses, charitable donations, mortgage interest, family allowances, healthcare costs. Filing requires receipts and documentation.
Filing Deadlines and Methods
Annual returns in Hungary are filed via the official tax-authority portal. Electronic filing is encouraged. Deadlines vary — typically Q1 or Q2 of the following year. Late filing penalties apply. Always consult NAV for the current year's exact deadline and methods.