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Netherlands vs Hungary
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇳🇱 Netherlands
vs
🇭🇺 Hungary
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
9.32–49.5%
Box 3 reform: actual returns taxed (not deemed)
No change
15%
Flat 15%; family tax allowances significant
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
9–21%
Reduced 9% rate under review
No change
5–27%
27% standard maintained; food VAT under review
No change

Corporate Tax Rate

Corporate Tax Rate
19–25.8%
Stable; Pillar Two global minimum tax applies
No change
9%
9% maintained; supplementary tax for Pillar Two compliance
No change

Capital Gains Tax

Capital Gains Tax
~38%
Box 3 new regime: actual return basis
No change
15%
15% flat maintained
No change

Social Security & Payroll

Social Security / Payroll
~28%
AOW/WW/WIA contributions ceiling raised
+0.4pp vs 2025
~28.5%
Stable; employer 13% SZOCHO
No change
State, Regional & Local Taxes

🇳🇱 NetherlandsMunicipal & Water Board Taxes

The Netherlands is a unitary state — income tax is set nationally. Municipalities levy property taxes (OZB) and water boards (waterschappen) charge annual water management levies. The Box 3 system is under ongoing reform following Supreme Court rulings. New Box 3 reform taxes actual returns from 2027.

🇭🇺 HungaryLocal Business Tax & Communal Levies

Hungary's 19 counties and 3,177 municipalities levy Helyi Iparűzési Adó (HIPA — local business tax) on companies at up to 2% of net revenues. This is a major cost for businesses operating in Hungary. Budapest applies the maximum 2%. Municipalities also set property tax (építményadó) within national caps. Hungary has a uniquely simple income tax structure with a flat 15% rate across all income levels.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Netherlands vs Hungary: Key Tax Differences (2026)

💰 Income Tax: 🇳🇱 Netherlands has a higher top income tax rate (9.32–49.5% vs 15%). 🇭🇺 Hungary is more favourable for high earners.

🛒 VAT/Sales Tax: Hungary has a higher consumption tax (9–21% vs 5–27%).

🏢 Corporate Tax: 🇭🇺 Hungary offers a lower corporate rate (9% vs 25.8%), which can influence business location decisions.

📈 Capital Gains: 🇭🇺 Hungary taxes investment gains at a lower rate (15% vs 38%), benefiting investors.

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