OBJECTIVE: The aim of the study to calculate the Lorenz concentration curves and Gini coefficient of health expenditures in Hungary. METHODS: Data derived from the financial database of the Hungarian National Health Insurance Fund Administration, covering the period 2000-2004. The Hungarian health care financing system based on a regular patient level data reporting system which allows us to calculate the cumulative frequency distributions of health expenditures. In each type of care we put the patients into 100 percentile group ranked by the health expenditures. RESULTS: The top quadrant (top 25 %) of the patients (with highest health expenditures) received different portion of health expenditures (2004): 72.4 % in out-patient care, 64.1 % in in-patient care, 67.3 % in chronic care, 56.3 % in CT/MRI examinations, 56.2 % in home care, 46.1 % in renal dialysis, 83.8 % in drug reimbursement, 83.6 % in medical devices reimbursement. The visual Lorenz curves are presented for each type of care mentioned earlier and for the fie years between 2000-2004. There was not any significant time trend within the same type of care. We found the following Gini coefficients (2004): out-patient care: 0.6352, in-patient care: 0.5278, chronic care: 0.5624, CT/MRI examinations: 0.4459, home care: 0.4319, renal dialysis: 0.4251, drug reimbursement: 0.7444, medical devices reimbursement: 0.7480. We found significant changes between 2000-2004. in inpatient care, home care, CT/MRI examinations. CONCLUSIONS: The budgets of drug and medical devices reimbursement are highly concentrated while the distribution of renal dialysis expenditures was the most linear. Gini coefficient of inpatient care, home care and CT/MRI examinations showed significant time trend.