Public expenditure on health is financed mainly through a combination of contributions and general tax revenue transfers to the health insurance scheme. There has been increasing reliance on the latter in recent years. Participation in the health insurance scheme is compulsory for all citizens living in Hungary, and opting out is not permitted. Based on the current legal framework, coverage should theoretically be 100%, but the health insurance status of approximately 4% of the population is unclear. The benefits package is comprehensive but not exhaustive. Both a positive and a negative list are currently in place. .