{
  "$comment": "Machine-readable companion to https://valem.run/calculators/hungary/net-salary. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/hungary/net-salary",
  "dataUrl": "https://valem.run/calculators/hungary/net-salary.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Hungary nettó bér model by Valem (https://valem.run/calculators/hungary/net-salary), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/hungary/net-salary/verify",
  "country": "hungary",
  "countryName": "Hungary",
  "formula": "net-salary",
  "formulaName": "Nettó bér",
  "title": "Nettó Bér Kalkulátor — Hungary net salary",
  "answer": "Your Hungarian net salary is gross minus a flat 15% income tax and an 18.5% social contribution — net equals about 66.5% of gross.",
  "lang": "en",
  "currency": "HUF",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 2 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 2,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "NAV",
      "url": "https://nav.gov.hu",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "netMonthly",
  "inputs": [
    {
      "name": "grossMonthly",
      "type": "number",
      "label": "Bruttó bér / hó (HUF)",
      "format": "currency",
      "minimum": 0
    },
    {
      "name": "under25",
      "type": "boolean",
      "label": "25 év alatti"
    }
  ],
  "outputs": [
    {
      "name": "pit",
      "type": "number",
      "label": "SZJA (15%)",
      "format": "currency",
      "formula": "under25 ? 0 : $round(grossMonthly * $const.pitRate, 2)"
    },
    {
      "name": "tb",
      "type": "number",
      "label": "TB (18,5%)",
      "format": "currency",
      "formula": "$round(grossMonthly * $const.tbRate, 2)"
    },
    {
      "name": "netMonthly",
      "type": "number",
      "label": "Nettó / hó",
      "format": "currency",
      "formula": "$round(grossMonthly - pit - tb, 2)"
    }
  ],
  "testCases": [
    {
      "description": "S1 600,000 HUF single",
      "given": {
        "grossMonthly": 600000,
        "under25": false
      },
      "expect": {
        "pit": 90000,
        "tb": 111000,
        "netMonthly": 399000
      }
    },
    {
      "description": "S2 600,000 HUF under 25 — PIT exempt",
      "given": {
        "grossMonthly": 600000,
        "under25": true
      },
      "expect": {
        "pit": 0,
        "netMonthly": 489000
      }
    }
  ],
  "spec": {
    "id": "net-salary-hungary",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "grossMonthly": {
          "type": "number",
          "minimum": 0
        },
        "under25": {
          "type": "boolean"
        },
        "pit": {
          "type": "number",
          "readOnly": true
        },
        "tb": {
          "type": "number",
          "readOnly": true
        },
        "netMonthly": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "pitRate": 0.15,
      "tbRate": 0.185
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'grossMonthly': 600000, 'under25': false }"
      }
    ],
    "derivations": [
      {
        "path": "$.pit",
        "expr": "under25 ? 0 : $round(grossMonthly * $const.pitRate, 2)"
      },
      {
        "path": "$.tb",
        "expr": "$round(grossMonthly * $const.tbRate, 2)"
      },
      {
        "path": "$.netMonthly",
        "expr": "$round(grossMonthly - pit - tb, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Nettó bér",
          "layout": "vertical",
          "components": [
            {
              "id": "gross",
              "type": "numericField",
              "label": "Bruttó bér / hó (HUF)",
              "bind": "$.grossMonthly"
            },
            {
              "id": "under25",
              "type": "checkboxField",
              "label": "25 év alatti",
              "bind": "$.under25"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netM",
                  "type": "statTile",
                  "label": "Nettó / hó",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "HUF"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Levonások",
              "items": [
                {
                  "label": "Bruttó",
                  "bind": "$.grossMonthly",
                  "format": "currency",
                  "currency": "HUF"
                },
                {
                  "label": "SZJA (15%)",
                  "bind": "$.pit",
                  "format": "currency",
                  "currency": "HUF"
                },
                {
                  "label": "TB (18,5%)",
                  "bind": "$.tb",
                  "format": "currency",
                  "currency": "HUF"
                },
                {
                  "label": "Nettó",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "HUF"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'Magyarország 2025: nettó = bruttó − 15% SZJA − 18,5% TB. A 25 év alattiak az átlagbér plafonjáig mentesülnek az SZJA alól. Becslés, nem adótanácsadás.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Források",
              "items": [
                {
                  "label": "NAV",
                  "url": "https://nav.gov.hu",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "S1 600,000 HUF single",
        "given": {
          "$.grossMonthly": 600000,
          "$.under25": false
        },
        "expect": {
          "$.pit": 90000,
          "$.tb": 111000,
          "$.netMonthly": 399000
        }
      },
      {
        "description": "S2 600,000 HUF under 25 — PIT exempt",
        "given": {
          "$.grossMonthly": 600000,
          "$.under25": true
        },
        "expect": {
          "$.pit": 0,
          "$.netMonthly": 489000
        }
      }
    ]
  }
}