Payroll Taxes
The social projection basis is a figure used for the calculation of various social benefits and allowances in Hungary. In 2026, it is HUF 28,500 monthly. For now, it is the same as the minimum old-age pension, but that will be increased to HUF 120,000 as of January 1, 2027. It does not affect payroll costs, but it might affect your employees if they are receiving any benefits from the state.
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Social security contribution is supposed to cover social services in Hungary including pensions, allowances, and public healthcare. It is most obvious as a payroll tax at 18.5% of the gross salary, which employers deduct and forward to the authorities on behalf of their employees. At the same time, it is also paid by self-employed people, and sometimes its rate may be higher due to minimum expectations.
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Here at Helpers we are trying to make Hungarian administration easier to navigate. Now we have created a new page listing taxes relevant to most Hungarian companies so that company owners can get a quick overview of what to expect when setting up their business in Hungary.
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Standard tip in Hungary is 10%. The amount of the tip should reflect your satisfaction with the service, but you will not be expected to tip more than 20%. Many restaurants also charge a service fee, which cannot be above 15%. If there is a service fee, it is best to politely ask the waiter whether you are expected to tip too.
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In the European Union, most countries have a minimum wage. Each state determines their own minimum wage, and they adjust it regularly to maintain it as a living wage that provides a decent standard of living for full-time workers. A minimum wage can also increase productivity and motivate efficient business operation. Hungary has a minimum wage too; it is applied to everyone without exceptions and adjusted yearly.
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If your Hungarian business serves food or drink to its patrons, your servers will probably expect tips from the customers. You will also have an option to ask for a service fee, which will be added to every sale, and should be distributed among your employees. But how does this work, how should tips and service fees be registered, and how are they taxed? Read on to get an overview.
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Sick leave is a form of paid time off in Hungary. When your employees are sick, they are not supposed to come to work so they will not infect their colleagues and customers, and they can recover faster. The number of sick leave days cannot be limited, and you are supposed to pay sick leave allowance throughout, although the form and amount of compensation will change over time. Learn what sick leaves mean for your Hungarian business.
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With the season for filing your tax returns for 2025 coming up in Hungary, we have prepared a quick summary of deadlines, complete with explanations of the most important concepts and tasks. Personal income tax, tax benefits, tax residency, and options for filing your tax returns explained in one place.
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In an attempt to better support families in Hungary, various tax benefits have been introduced and then extended over recent years. One of them is the tax exemption for mothers, which allows women to avoid paying personal income tax based on their age and the number of their children. Eligibility conditions have been being broadened, and the trend is expected to continue in coming years.
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Fringe benefits are a form of compensation apart from a salary. They are typically available for specific purposes and at tax rates lower than those of regular salaries. If you are interested in applying them at your Hungarian company, consult your accountant to see if they indeed provide a cost-effective solution for your business.
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