Osztalék adó kalkulátor

Dividends (osztalék) paid by a Hungarian company to a resident individual are taxed at a final 15% szja PLUS 13% szocho — but the szocho only applies up to a shared annual cap (szocho felső határ) equal to 24x the current-year minimum wage (24 x 322,800 Ft = 7,747,200 Ft for 2026; unindexed since minimum-wage rises automatically feed the cap each year). Modelled here as a 'bands' node — the first 7,747,200 Ft is taxed at the combined 28% (15%+13%), the remainder at 15% only, once the szocho cap is exhausted — which correctly reproduces the mechanism PROVIDED the dividend is the individual's first/only szocho-alap income of the calendar year. In reality the 24x-minimum-wage cap is a single shared bucket across ALL of a person's szocho-liable income in the year (wages above the TB-contribution ceiling-equivalent, other self-employment income, dividends from multiple companies, etc.) — if the recipient already used up part or all of the cap via salary or other dividends earlier in the year, LESS (or none) of a given dividend payment benefits from the 28%->15% step-down band modelled here. Also note: since 1 Jan 2024 the 112.5%-of-minimum-wage szocho-alap multiplier that once applied to SOME self-employment income no longer applies to the dividend szocho cap calculation either (see the parallel abolition for self-employed contribution bases in sourceNotes) — the cap is a clean 24x the plain minimum wage. Foreign-sourced dividends follow the same 15%/13% mechanism with a credit for foreign withholding tax already paid under the relevant double-tax treaty.