Regimes: 5
Kisadózó vállalkozások tételes adója (KATA)
OpenFor the self-employed
Flat HUF 50,000 a month instead of SZJA, the TB contribution and szocho.
Details
- Who
- Main-occupation individual entrepreneurs (főfoglalkozású egyéni vállalkozó) selling only to private individuals: any revenue from a business payer (kifizető, including a foreign one) ends KATA status (taxi services excepted).
- How it works
- Flat tax of HUF 50,000 per month instead of SZJA, social security contribution and szocho; revenue above HUF 18 million a year bears a 40% special tax on the excess. Benefits are calculated on a deemed base of HUF 108,000 per month.
- How to opt in
- Notify NAV that you choose KATA; only for entrepreneurs for whom this is their main occupation.
- Limits and risks
- Any revenue from a business payer (including a foreign one) ends KATA status, so it does not suit IT services to companies; revenue over HUF 18 million a year bears 40% on the excess; benefits are calculated on a deemed base of HUF 108,000 a month.
- Legal basis
- 2022. évi XIII. törvény a kisadózó vállalkozások tételes adójáról, 2–9. §
- Checked
- November 4, 2026
Átalányadózás (egyéni vállalkozó)
OpenFor the self-employed
Tax on part of revenue only: costs are deemed at 45% (80% or 90% for listed activities); income up to half the annual minimum wage (HUF 1,936,800 in 2026) is free of SZJA.
Details
- Who
- Individual entrepreneurs with annual revenue up to 10 times the annual minimum wage (HUF 38,736,000 in 2026), or 50 times for retail-only activity.
- How it works
- Income = revenue minus a deemed cost ratio: 45% in general, 80% for listed manufacturing, construction, agricultural and repair activities, 90% for retail only. Income up to half the annual minimum wage is free of SZJA, the rest is taxed at 15%; social contributions and szocho are levied on that income.
- How to opt in
- Chosen by notifying NAV under the Szja tv. rules (at registration as an entrepreneur or for the following year).
- Limits and risks
- Revenue limit of 10 annual minimum wages (HUF 38,736,000 in 2026); TB and szocho are due on the income; actual costs cannot be deducted.
- Legal basis
- 1995. évi CXVII. törvény (Szja tv.) 49. § (4a), 50–53. §
- Checked
- November 4, 2026
Egyszerűsített közteherviselési hozzájárulás (EKHO)
OpenFor employees
15% EKHO instead of SZJA, the employee contribution and szocho (9.5% if insured in another EEA state).
Details
- Who
- Individuals in listed occupations (artists, journalists, media and entertainment staff, literary translators, professional athletes and coaches, etc., by FEOR code) for income from that activity; for employees only on pay above the minimum wage.
- How it works
- 15% EKHO (9.5% counts as SZJA, 5.5% as social security contribution) replacing SZJA, the employee contribution and employer szocho; cap HUF 60 million a year (HUF 500 million for top-division athletes, 250 million for coaches); 9.5% for persons insured in another EEA state.
- How to opt in
- Chosen by declaration to the payer (employer) or in the annual return; only for income from listed occupations (by FEOR code).
- Limits and risks
- Cap of HUF 60 million a year (higher for top-division athletes and coaches); for employees only on pay above the minimum wage.
- Legal basis
- 2005. évi CXX. törvény az egyszerűsített közteherviselési hozzájárulásról, 3–4., 8–9. §
- Checked
- November 4, 2026
25 év alatti fiatalok kedvezménye
OpenFor employees
SZJA exemption up to the average gross wage (July of the previous year) for each eligible month.
Details
- Who
- An age-based relief, not a newcomer regime: individuals under 25 (up to and including the month they turn 25) who are Hungarian taxpayers with wages or self-employment income.
- How it works
- SZJA exemption up to the national average gross wage for July of the previous year times the number of eligible months; social security contribution and szocho remain payable.
- Duration
- Until the end of the month in which you turn 25.
- How to opt in
- Automatic through the employer; the self-employed apply it in advance payments and the return.
- Limits and risks
- The TB contribution and szocho remain payable.
- Legal basis
- 1995. évi CXVII. törvény (Szja tv.) 29/F. §
- Checked
- November 4, 2026
30 év alatti anyák kedvezménye; két, három, illetve négy vagy több gyermeket nevelő anyák kedvezménye
OpenFor employees
Full SZJA exemption on wages and self-employment income (no amount cap in the law).
Details
- Who
- Reliefs for mothers, not a newcomer regime: mothers under 30 with a child (from 2026); mothers of two children (from 2026 under 40, from 2027 under 50, from 2028 under 60, from 2029 any age); mothers of three children (from 1 Oct 2025); mothers of four or more children.
- How it works
- SZJA exemption on wages and self-employment income (the law sets no amount cap); social security contribution and szocho remain payable.
- Duration
- For mothers of two children the age limit rises in stages: under 40 in 2026, under 50 in 2027, under 60 in 2028, no limit from 2029.
- How to opt in
- Declaration to the employer (adóelőleg-nyilatkozat) or claim in the annual return.
- Limits and risks
- The TB contribution and szocho remain payable; capital income is not covered.
- Legal basis
- 2025. évi XIII. törvény; 2025. évi XIV. törvény; 2025. évi XV. törvény; Szja tv. 29/D. §
- Checked
- November 4, 2026
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