ABCDEFGHI
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Months12KATAKft. with TAOKft. with KIVATAO, high salary
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GrossExpected annual gross income (HUF) 3,600,000 Ft 3,600,000 Ft 3,600,000 Ft 3,600,000 Ft
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GrossGross income per month 300,000 Ft 300,000 Ft 300,000 Ft 300,000 Ft
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GrossWork hours per month (incl. holidays, etc.)160160160160
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GrossGross hourly rate (HUF)1,875 Ft1,875 Ft1,875 Ft1,875 Ft
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SalaryMoney paid as salary (HUF) - Ft 70,000 Ft 70,000 Ft 235,914 Ft
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SalarySZJA per month (15%) - Ft 10,500 Ft 10,500 Ft 35,387 Ft
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SalaryTB per month (18.5%) - Ft 12,950 Ft 12,950 Ft 43,644 Ft
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SalaryTotal tax on salary (%)N/AN/AN/AN/A
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SalaryOfficial net salary (HUF) - Ft 46,550 Ft 46,550 Ft 156,883 Ft
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CompanyCompany salary tax: 13% SZOCHO 9,100 Ft 30,669 Ft
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CompanyCompany salary tax: 0% SZKHJ - Ft - Ft
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CompanyCompany salary tax: 11% KIVA - Ft 7,700 Ft - Ft
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Company1% IPA (Budapest) or Tápszentmiklós 2,083 Ft 5,000 Ft 5,000 Ft 3,000 Ft
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CompanyTrade union fee (5000 HUF/year) 417 Ft 417 Ft 417 Ft 417 Ft
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CompanyAccountant fee (monthly) 10,000 Ft 30,000 Ft 30,000 Ft 30,000 Ft
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Company9% TAO (társasági adó) 16,694 Ft 0 Ft
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KATAKATA flat fee 50,000 Ft - Ft - Ft
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KATAKATA Non-taxable income (3M/year) 250,000 Ft - Ft - Ft
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KATAKATA taxable income 50,000 Ft - Ft - Ft
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KATAKATA Special 1 / 140% tax 14,286 Ft 28.57% - Ft
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CompanyEarnings after salaries before tax 300,000 Ft 230,000 Ft 230,000 Ft 64,086 Ft
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CompanyTotal company taxes 66,786 Ft 31,210 Ft 13,117 Ft 34,086 Ft
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CompanyTotal company taxes (%)22.26%10.40%4.37%11.36%
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CompanyEarnings after tax 233,214 Ft 198,790 Ft 216,883 Ft 30,000 Ft
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CompanyEarnings after accountant is paid 223,214 Ft 168,790 Ft 186,883 Ft 0 Ft
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DividendsKIVA (11%) - Ft 18,520 Ft - Ft
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DividendsGross dividends 168,790 Ft 168,363 Ft 0 Ft
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DividendsSZJA (15% in HU, 30% in SE) 25,318 Ft 25,255 Ft 0 Ft
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DividendsMAX éves SZOCHO alap - Ft - Ft - Ft
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DividendsMár kifizetett éves SZOCHO alap 840,000 Ft - Ft - Ft
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DividendsSZOCHO alap osztaléknál - Ft - Ft - Ft
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DividendsHavi SZOCHO alap - Ft - Ft - Ft
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DividendsSZOCHO (13%) - Ft - Ft - Ft
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DividendsNet dividends (HUF) 143,471 Ft 143,109 Ft 0 Ft
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DividendsTotal tax on dividends (%)0.00%15.00%23.42%15.00%
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Bottom lineMonthly net bottom line (HUF) 223,214 Ft 190,021 Ft 189,659 Ft 156,883 Ft
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Bottom lineAnnual bottom line 2,678,571 Ft 2,280,253 Ft 2,275,906 Ft 1,882,598 Ft
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Bottom lineHourly bottom line 1,395 Ft 1,188 Ft 1,185 Ft 981 Ft
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Bottom lineTotal taxes paid per month 66,786 Ft 79,979 Ft 80,341 Ft 113,117 Ft
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Bottom lineTotal taxes paid25.60%36.66%36.78%47.71%
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