The aim of the study is to shed light on the similarities and differences between Hungarian and Romanian personal income tax and wage contributions. In both countries they are taxable persons, in other words residents who are domiciled or habitually resident in the country and, if they are resident taxpayers, their domestic and foreign income is taxable, provided they have not been taxed abroad. A common feature in both countries is that the family allowance can be used, which increases depending on the number of dependents, but in Hungary in a much higher proportion than in Romania. The difference between the two countries is that in Romania, only up to a certain income level can be claimed for this type of discount. The Romanian state has defined certain spheres of activity for which they do not have to pay personal income tax on their income from work. Overall, therefore, it can be said that there are similarities and differences between countries, but to get an objective picture of a country's tax system, it is not enough to know only one type of tax. However, it is sufficient to determine parrel can be drawn between two countries.