Hungary Sole Proprietor Tax Comparison Calculator
Analyze net income and tax burden across all three Hungarian sole proprietorship tax regimes.
Direct Statutory Calculation Result
Calculation Parameters (Act I of 2012, Itv., NAV & Tax Codes)
Statutory Itemized Breakdown
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Frequently Asked Statutory Questions
Which Hungarian tax regime is optimal for service freelancers?
For IT professionals, consultants, and translators invoicing corporate clients (B2B), Átalanyadozas (flat-rate taxation with 40% expense ratio) is typically optimal up to approx. 20-25M HUF revenue, after which VSZJA or a Kft (LLC) becomes more advantageous.
How does VSZJA (Entrepreneurial Income Tax) work?
Under VSZJA, the entrepreneur calculates taxable profit by subtracting real documented operational expenses from gross revenue. Profit is subject to 9% entrepreneurial personal income tax, and drawn profit (dividends) is subject to 15% dividend tax plus 13% SZOCHO (up to the annual cap).
Can an entrepreneur change tax regimes during the year?
Entrepreneurs can generally switch between tax regimes at the beginning of the tax year (by submitting a declaration by January 31 or December 31), or upon exceeding statutory thresholds like KATA B2B restrictions.
What is the annual revenue limit for Átalanyadozas?
The statutory annual revenue limit for Átalanyadozas is 10 times the annual minimum wage (approx. 32,016,000 HUF in 2024/2025), and 50 times the annual minimum wage for retail businesses (approx. 160,080,000 HUF).
What are the minimum monthly contributions under VSZJA?
Under VSZJA, a full-time entrepreneur must pay minimum social security (TB 18.5%) and social contribution tax (SZOCHO 13%) on statutory minimum wage bases regardless of whether the business makes a profit.
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.