MÁK, SZOCHO, KATA and NYESZ: everything about the pension system for egyéni vállalkozó in Hungary. Legal age 65, contribution rate 18.5%, minimum 20 years of service.
65
Legal retirement age
18.5%
Total contribution rate
20%
NYESZ state bonus
HUF 50,000/mo
KATA monthly flat fee
In Hungary, all self-employed workers (egyéni vállalkozó) are mandatorily enrolled in the public pension system. MÁK (Magyar Államkincstár — Hungarian State Treasury) manages pension payments. The total contribution rate is 18.5% of declared income, with a minimum base tied to the national minimum wage.
MÁK is the body that pays out retirement pensions in Hungary. All self-employed must contribute to the public system. The minimum pension is approximately HUF 28,500/month (~€73), though most retirees receive more. A minimum of 20 years of contributions is required for a full old-age pension.
Hungarian self-employed pay three types of social contributions calculated on declared income:
10% — Pension contribution (nyugdíjjárulék)
8.5% — Social contribution tax (SZOCHO) allocated to pensions
13% — Additional SZOCHO for health insurance (NEAK)
KATA (Kisadózó Vállalkozások Tételes Adója) is a Hungarian simplified tax regime covering all tax and social obligations in a single flat payment.
Amount: HUF 50,000/month (~€128). This flat fee covers income tax, social contributions and pension contributions. Since the 2022 reform, KATA is restricted to self-employed invoicing only private individuals (no B2B). Pension rights accrued under KATA are limited.
NYESZ (Nyugdíj-előtakarékossági számla) is a Hungarian individual retirement savings account offering a 20% state bonus on annual deposits.
The state pays a 20% bonus on amounts saved each year, capped at approximately HUF 100,000/year (~€256). This effectively supplements the mandatory public pension for self-employed seeking to prepare for retirement.
Deposit at least HUF 500,000/year into your NYESZ to receive the maximum state bonus of HUF 100,000 (a guaranteed 20% return).
KATA at HUF 50,000/month is tax-attractive but generates limited pension rights. If your income allows, the standard regime may offer a better pension long-term.
A full old-age pension requires at least 20 years of contributions. Check your career record regularly with the pension office (nyugdíjbiztosítási igazgatóság).
Don't rely solely on the public pension. Combine the mandatory system with NYESZ and possibly a life insurance policy or voluntary pension fund (önkéntes nyugdíjpénztár).
Our AI calculates your pension rights across all 27 EU countries, including MÁK, KATA and NYESZ for Hungary.
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