Commercial terms
Tax-exempt daily threshold
Also known as: Mentesített keretösszeg
Definition
The tax-exempt daily threshold is the level of daily pay below which a simplified-employment worker owes no personal income tax.
In practice
In 2026 the limit is 130% of the daily minimum wage: 19,305 HUF a day for work not requiring qualifications and 22,308 HUF for work that does. Below it, gross and net are effectively the same for the worker, which is the main attraction of casual work from their side. Above it, tax becomes payable on the excess.