Flat-rate tax
Flat-rate tax calculator for sole traders. The calculation is for information purposes only.
XLNTBI · Tax Planning
Átalányadó (Flat-Rate Taxation) Calculator 2026
Taxable income by cost ratio · personal income tax (SZJA) / social security (TB) / szocho (social contribution tax) · local business tax (HIPA)
The calculator annualizes it (× 12) and uses the annual cumulative total for the calculation.
The recognized (deemed) cost ratio of the revenue – the income is the remainder.
For a primary occupation, the contribution base is at least the monthly minimum; for a secondary occupation there is no lower limit.
Above HUF 25 million annual revenue, it automatically switches to the general method.
Result
TAX BASE (ANNUAL)
PUBLIC DUES (ANNUAL)
Net income (annual)
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Average monthly net
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Total public dues (annual)
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Effective tax rate
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What it calculates: the annual public dues of a sole trader under átalányadó (flat-rate taxation), assuming an even monthly revenue.
Income is the difference between revenue and the selected cost ratio; of this, up to half of the annual minimum wage (HUF 1,936,800 in 2026) is tax-exempt.
The portion above this is subject to 15% personal income tax (SZJA). The base of the social security contribution (TB, 18.5%) and the social contribution tax (szocho, 13%) is the annual cumulative total:
the SZJA-taxable income, but for a primary occupation at least the monthly minimum (minimum wage HUF 322,800, or the guaranteed minimum wage HUF 373,200 for activities requiring a vocational qualification) –
from 2026 the former 112.5% multiplier has been abolished. For a secondary occupation there is no lower limit, only the actual SZJA-taxable income is taxed.
HIPA (local business tax): the bracket-based (simplified) tax base applies up to HUF 25 million annual revenue – HUF 2.5 million up to HUF 12 million, HUF 6 million between HUF 12–18 million, HUF 8.5 million between HUF 18–25 million tax base, multiplied by the rate (max. 2%); above HUF 25 million the calculator automatically switches to the general, net-revenue-based calculation. The revenue threshold for átalányadó (flat-rate taxation) is HUF 38,736,000 in 2026 (HUF 193,680,000 for retail trade).
2026 values: minimum wage HUF 322,800, guaranteed minimum wage HUF 373,200, tax-exempt income band HUF 1,936,800/year. The cumulative calculation affects the timing of individual quarters; the calculator shows the annual total. VAT and family/other allowances are not included.
HIPA (local business tax): the bracket-based (simplified) tax base applies up to HUF 25 million annual revenue – HUF 2.5 million up to HUF 12 million, HUF 6 million between HUF 12–18 million, HUF 8.5 million between HUF 18–25 million tax base, multiplied by the rate (max. 2%); above HUF 25 million the calculator automatically switches to the general, net-revenue-based calculation. The revenue threshold for átalányadó (flat-rate taxation) is HUF 38,736,000 in 2026 (HUF 193,680,000 for retail trade).
2026 values: minimum wage HUF 322,800, guaranteed minimum wage HUF 373,200, tax-exempt income band HUF 1,936,800/year. The cumulative calculation affects the timing of individual quarters; the calculator shows the annual total. VAT and family/other allowances are not included.
Indicative calculation for informational purposes only · the final decision is your own responsibility.