Hungary Payroll Changes - 2026

Minimum salary/Wage changes

• Standard minimum wage (full-time): HUF 322,800.
• Guaranteed minimum wage (skilled): HUF 373,200.
  • Applies to jobs requiring at least secondary education or vocational qualifications.

Rate/Percentage changes affecting payroll

• Family tax allowance (net benefit increase)
  • One child: 20,000 HUF net/month.
  • Two children: 40,000 HUF net per child/month.
  • Three or more children: 66,000 HUF net per child/month.
     
• Personal income tax exemption (mothers)
  • Eligibility: Mothers under the age of 40 with two children.

Benefit: Full exemption from personal income tax.