Working in Hungary: no permit, but three numbers, and what comes off your pay

Do you, as a Dutch citizen, need a work permit to work in Hungary? No. As an EU citizen you may work there as an employee or self-employed, and you don't have to wait until your registration certificate arrives. What you do need to know is what comes off your pay: 15 percent income tax and 18.5 percent social contribution, and your employer pays another 13 percent on top. The pitfall is for anyone who keeps working for a Dutch employer from Hungary, because then everything depends on which country you are insured in.

May you start straight away?

Yes. Your Europe writes that an EU citizen may start working without waiting for the registration certificate. The registration itself is still required if you stay longer than three months, and you then submit your employment contract as proof of the purpose of your stay. The self-employed show their entrepreneur's licence or registration number. How that registration works and what it costs is in a separate article.

For the payroll your employer needs two numbers from you: your tax number from the NAV and your TAJ number for social insurance. Both are free the first time, but you only get them with a Hungarian address card. So start early.

What comes off your pay?

Item	Rate	Who pays
Income tax (szja)	15 percent, since 2016	employee
Social contribution (tb-járulék)	18.5 percent	employee
Social contribution tax (szocho)	13 percent, since 2022	employer, on top of gross pay
Minimum wage	322,800 forint a month in 2026

Hungary has a single income tax rate, without brackets. The tax treaty with the Netherlands assigns your wages to the country where you do the work: if you live and work in Hungary, Hungary taxes.

Do you work remotely for a Dutch employer?

Social security first, tax second. If you live in another EU country and work 25 percent or more of your time from home, then according to the SVB you are usually insured in your country of residence, and no longer in the Netherlands. Your employer then gets obligations in Hungary. For anyone working less than half their time from home, there is a European framework agreement under which you can, subject to conditions, remain insured in the Netherlands. Whether it applies to you, check with the SVB via your employer before you leave.

For tax the same principle as above applies: work you do in Hungary is, under the treaty, exercised in Hungary. A tax adviser who knows both countries is no luxury in this case.

Self-employed in Hungary

A sole trader (egyéni vállalkozó) as main occupation pays the 18.5 percent contribution and the 13 percent social contribution tax themselves. For both a minimum base applies: from 2026 at least the minimum wage or the guaranteed minimum wage per month, without the 112.5 percent multiplier that applied to the social contribution tax until 2025. Since 2026 all sole traders report their contributions quarterly, and pay by the twelfth of the month after the quarter.

Anyone with few costs can opt for the flat-rate scheme (átalányadózás), under which a fixed percentage of turnover counts as costs: 45 percent for most activities, 80 percent for certain industrial, agricultural and service activities, and 90 percent for those doing only retail. You may use that scheme as long as your turnover in a year is no higher than ten times the annual minimum wage: 38,736,000 forint in 2026.

Will your diploma be recognised?

That depends on your profession. If it isn't regulated in Hungary, you don't need recognition and your employer decides. If it is regulated, you apply for recognition to the competent Hungarian authority. It must confirm receipt of your application within a month, and decide within three months. Whether your profession is regulated, you can see in the European database of regulated professions.

For doctors, nurses, midwives, dentists, pharmacists, architects and vets automatic recognition applies. You submit your diploma and wait for permission, but you don't have to supply a sworn translation of your diploma. The country can, however, require a language test or membership of the professional body before you start work.

What work means for your health insurance, your AOW and your Dutch tax return is in the step-by-step plan for Hungary.

In Vertrekklaar this is phase 2 of 5 of the journey, step 2.11: the same steps, but for your situation — in your order, tickable, and with the deadlines watched. See the whole journey to Hungary or go straight to step 2.11 in the open plan.