2026

European Sole-Proprietor & Freelance Tax Suite 2026 — 10 Countries

Austria (Einzelunternehmen) vs. Hungary (Átalányadó & KATA) — 2026 Tax Comparison

Compare 2026 net take-home pay, flat-expense ratios, social security floors, VAT thresholds, and family tax credits between Austria and Hungary.

  • 2026 Flat-Expense & Tax Rates: Hungary’s upgraded 45% Átalányadó expense deduction + flat 15% SZJA (with 1.94M HUF exempt profit) yields a ~22.5% total burden at 60,000 € vs. ~35.4% in Austria.
  • Low Revenue & Minimum Social Floors: Hungary levies mandatory monthly TBJ (18.5%) + SZOCHO (13%) on the full minimum/guaranteed wage even at low revenue, whereas Austria’s SVS scales with actual profit and exempts the first 13,539 € from ESt.
  • Family Tax Credits: Austria’s Familienbonus Plus (2,000 €/child) and Hungary’s doubled 2026 family SZJA/TBJ credits both substantially reduce household tax burdens.
2026 Head-to-Head Net Take-Home Comparison — Austria vs. Hungary
Gross Revenue (Yr) Austria Net (Burden) Hungary Net (Burden) Austria vs. Hungary
30,000.00 € 23,163.05 € (22.8%) 24,454.03 € (18.5%) -1,290.98 €
60,000.00 € 38,778.13 € (35.4%) 46,481.53 € (22.5%) -7,703.40 €
85,000.00 € 50,623.59 € (40.4%) 64,577.78 € (24.0%) -13,954.19 €
100,000.00 € 57,713.78 € (42.3%) 76,375.00 € (23.6%) -18,661.22 €
120,000.00 € 68,802.84 € (42.7%) 90,241.53 € (24.8%) -21,438.69 €
2026 Statutory Benchmark Table & Official FAQ — Austria (Einzelunternehmen) vs. Hungary (Átalányadó & KATA) — 2026 Tax Comparison
2026 Head-to-Head Net Take-Home Comparison — Austria vs. Hungary
Gross Revenue (Yr) Austria Net (Burden) Hungary Net (Burden) Austria vs. Hungary
30,000.00 € 23,163.05 € (22.8%) 24,454.03 € (18.5%) -1,290.98 €
60,000.00 € 38,778.13 € (35.4%) 46,481.53 € (22.5%) -7,703.40 €
85,000.00 € 50,623.59 € (40.4%) 64,577.78 € (24.0%) -13,954.19 €
100,000.00 € 57,713.78 € (42.3%) 76,375.00 € (23.6%) -18,661.22 €
120,000.00 € 68,802.84 € (42.7%) 90,241.53 € (24.8%) -21,438.69 €
How do net take-home incomes compare between Austria and Hungary at 60,000 € in 2026?
At 60,000 € annual B2B revenue in 2026, a Hungarian sole proprietor under the upgraded 45% Átalányadó tier keeps ~46,482 € net (22.5% effective burden), whereas an Austrian Einzelunternehmer keeps ~38,778 € net (35.4% effective burden).
When is Austria more advantageous than Hungary for a freelancer?
Austria can beat Hungary at low or part-time revenues (where Hungary’s mandatory minimum-wage TBJ + SZOCHO floor creates a high fixed cost), above ~96,840 € (where Hungary’s Átalányadó cap ends), or for families maximizing Austria’s 2,000 €/child Familienbonus Plus and superior SVS healthcare/pension benefits.
How do domestic VAT thresholds compare between Austria and Hungary in 2026?
Austria’s Kleinunternehmerregelung exempts up to 55,000 €/yr of turnover from 20% USt, while Hungary’s 2026 AAM threshold exempts up to 20,000,000 HUF/yr (~50,000 €) from 27% ÁFA.