2 min

Rental income tax calculator

For individuals letting a flat or house in Hungary, based on the 2026 NAV guidance. Enter the rent you receive in a year and the costs you can prove with invoices.

Shows the cheaper method, your quarterly tax advance and your net income.

Enter your numbers

The result updates as you type.

Method and limitations

Personal income tax (SZJA) is 15% of the income. Income is either 90% of the rent received (the 10% flat cost allowance, no invoices needed) or the rent minus costs proven by invoices (itemised: for example renovation, utilities and building fees the landlord pays, depreciation). The calculator works out both and recommends the lower. Individuals letting long term pay no social contribution tax (szocho) on this income. Tax advances are due quarterly, by the 12th of the month after the quarter; the calculator assumes rent comes in evenly.

Not a tax return. Doesn't cover VAT, letting as a sole trader, short-term accommodation (e.g. Airbnb), tax withheld by a company paying you, or whether a cost is actually deductible.

This calculator is for information only. It is not legal, tax, financial or credit advice.

Looking for a flat, or letting one out?

KAU≤CIÓ keeps the whole rental process transparent, from the listing to settling the deposit.

Discover KAU≤CIÓ

Official resources

All resources →