Hungary KATA vs Átalanyado Business Tax Calculator
Side-by-side comparative financial model for Hungarian individual entrepreneurs (egyeni vallalkozok).
Direct Statutory Calculation Result
Calculation Parameters (Act I of 2012, NAV & Hungarian Tax Codes)
Statutory Itemized Breakdown
| Statutory Element | Assessed Value | Legal Reference & Notes |
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Frequently Asked Statutory Questions
Who is eligible to register for the KATA tax regime in Hungary?
Under the reformed KATA rules (Act XIII of 2022), only full-time sole proprietors who provide goods and services exclusively to private individuals (B2C) can use KATA. Invoicing any legal entity or partnership (B2B) automatically revokes KATA status, with the exception of passenger taxi drivers.
What is the tax-free allowance for Átalanyadozas?
In flat-rate taxation (atalanyadozas), income up to half of the annual statutory minimum wage is completely exempt from Personal Income Tax (SZJA). For 2024/2025, this exemption threshold is approximately 1,600,800 HUF of calculated taxable income.
What are the flat expense ratios in Hungarian flat-rate taxation?
Statutory expense ratios: 40% for general services and professionals (tax is calculated on 60% of revenue); 80% for designated craft, manufacturing, and repair activities; and 90% exclusively for retail merchants.
How does part-time entrepreneurship (mellekallas) save taxes?
Part-time entrepreneurs with a 36+ hour primary employment do not have to pay the minimum social security contributions (TB jarulek and SZOCHO) during months where their income falls below the statutory thresholds.
What is the Local Business Tax (HIPA) obligation for sole proprietors?
Entrepreneurs must pay municipal business tax (HIPA, maximum 2%). KATA and low-revenue atalanyados entrepreneurs can elect simplified progressive banded HIPA (e.g. 50,000 HUF/year for up to 12M HUF revenue).
Engr. Muhammad Shahzad
Verified Fiscal & Statutory AlgorithmistLead software architect and statutory modeling specialist with over a decade of experience designing enterprise-grade algorithmic frameworks, double-entry financial models, and statutory compliance engines across European and global regulatory jurisdictions.
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Central European & Hungarian NAV Fiscal Compliance Lead
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.