When an employee has to pay personal income tax in Hungary in 2026, the tax base includes employment income, tax residency, foreign salaries, 15% SZJA, allowances, payroll withholding, and annual filing rules. While payroll related PIT is paid by the employer in the name of the employee, for other PIT taxable income, the employee has the obligation to report it to the Hungarian Tax Authority (NAV) and to pay it.