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 ~38,771 € 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 2,000.16 €/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.

Annual Revenue (€)

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 Statutory Benchmark Table & Official FAQ — Austria (Einzelunternehmen) vs. Hungary (Átalányadó & KATA) — 2026 Tax Comparison

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 (2,000.16 €/child) and Hungary’s doubled 2026 family SZJA/TBJ credits both substantially reduce household tax burdens.

Austria (Einzelunternehmen) vs. Hungary (Átalányadó & KATA) — 2026 Tax Comparison
Gross Revenue (Yearly)	Austria — Net (Yearly)	Hungary — Net (Yearly)	Austria vs. Hungary
30,000.00 €	23,154.28 € (22.8%)	24,454.03 € (18.5%)	-1,299.75 €
60,000.00 €	38,770.74 € (35.4%)	46,481.53 € (22.5%)	-7,710.79 €
85,000.00 €	50,617.26 € (40.5%)	64,577.78 € (24.0%)	-13,960.52 €
100,000.00 €	57,707.44 € (42.3%)	76,375.00 € (23.6%)	-18,667.56 €
120,000.00 €	68,797.35 € (42.7%)	90,241.53 € (24.8%)	-21,444.18 €

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 ~38,771 € 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 2,000.16 €/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.

Official 2026 Statutory Sources & Verification

Verified against official 2026 statutory tax & social contribution rules (Last verified: Nov 2026).

BMF — Bundesministerium für Finanzen ↗ SVS — Sozialversicherung der Selbständigen ↗ NAV — Nemzeti Adó- és Vámhivatal (Átalányadó & KATA) ↗