Personal income tax
Personal income tax calculator. The calculation is for information purposes only.
XLNTBI · Tax Planning
Tax Structure Comparison 2026
KATA · Flat-rate taxation · KIVA · TAO · Standard sole trader · EKHO · Employment
The business's annual revenue, or in the case of employment, the total wage budget.
From 2026 the general cost ratio is 45% (instead of 40%). Flat-rate (átalány) income is exempt from SZJA (personal income tax) up to half the annual minimum wage (HUF 1,936,800). 80% and 90% may only be applied if you do not carry out any activity with a lower cost ratio at all — if you have multiple activities, the lowest applicable cost ratio compulsorily applies to ALL of your revenue.
E.g. mileage log, commuting. The bookkeeping fee is estimated automatically by the calculator.
Gross value of VAT-liable purchases. If VAT-registered, deductible VAT is also taken into account.
Settings
Result
Most favorable eligible form (highest net income)
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–annual net income
| Metric (annual) | Standard EV | Flat-rate | KATA | TAO Ltd/LP | KIVA | EKHO | Employment |
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Simplifying assumptions. The calculator provides a simplified, annual comparison and does not replace personalized
advice. It assumes that the sole trader's/company member's drawings, or the salary, equal the annual minimum wage (HUF 322,800/month), estimates the bookkeeping fee, and that the
local business tax (iparűzési adó) is based on the banded (simplified flat-rate) tax base up to HUF 25 million in revenue (up to HUF 120 million for retail-only flat-rate taxpayers), at a 2% rate — above that the
general, revenue-based estimate is used. The actual result depends on allowances, the local tax rate, the real costs, and your individual situation.
Eligibility (strict limits). KATA is only available for a primary-occupation, non-retired entrepreneur, invoicing exclusively private individuals — a single company invoice (issued to a payer) immediately terminates KATA status (the only exception: taxi passenger transport). The annual revenue limit for flat-rate (átalány) taxation is HUF 38,736,000 for the 45/80% ratio, and HUF 193,680,000 for the 90% (retail) ratio. The upper revenue limit for KIVA is HUF 3 billion. EKHO is only available for certain occupations. Anything not eligible is marked by the calculator as "not eligible" and is not recommended.
The calculation is based on the rules in effect for 2026 (SZJA/personal income tax 15%, social security contribution 18.5%, social contribution tax (szocho) 13%, KIVA 10%, entrepreneurial SZJA/TAO 9%, general flat-rate (átalány) cost ratio 45%). For the period following 1 July 2026 — under the currently known legislation — these parameters remain unchanged.
Eligibility (strict limits). KATA is only available for a primary-occupation, non-retired entrepreneur, invoicing exclusively private individuals — a single company invoice (issued to a payer) immediately terminates KATA status (the only exception: taxi passenger transport). The annual revenue limit for flat-rate (átalány) taxation is HUF 38,736,000 for the 45/80% ratio, and HUF 193,680,000 for the 90% (retail) ratio. The upper revenue limit for KIVA is HUF 3 billion. EKHO is only available for certain occupations. Anything not eligible is marked by the calculator as "not eligible" and is not recommended.
The calculation is based on the rules in effect for 2026 (SZJA/personal income tax 15%, social security contribution 18.5%, social contribution tax (szocho) 13%, KIVA 10%, entrepreneurial SZJA/TAO 9%, general flat-rate (átalány) cost ratio 45%). For the period following 1 July 2026 — under the currently known legislation — these parameters remain unchanged.
For informational purposes only · the final decision is your own responsibility.