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Hungary
Self-employed Solution
Where the contractor is a graduate or has a relevant working experience and wishes to work independently, then the self-employed solution is applicable. This solution is for EU nationals or those having the right to work.
Employed Solution
Open to all nationals and those who want continuous employment. This solution will appeal to non-EU citizens or British nationals after 01/01/2021, who will need a work permit to work. As shown in the chart, an employed individual should be able to retain approx. 50% of their emoluments.
Limited Company / PSC Solution
Where there is a degree of independence between the contractor and the client, then using a limited company is an attractive option for the contractor. This solution is for EU nationals or those having the right to work. An individual working through their own PSC may enjoy retention of approx. 60%.