Hungary self-employed (atalanyado) tax calculator 2026
Estimate take-home income as a Hungarian sole trader (egyeni vallalkozo) under the atalanyado flat-expense scheme for 2026. A 45% deemed-cost ratio applies, the 15% SZJA income tax is charged only above the tax-free half-minimum-wage band, and TB (18.5%) plus szocho (13%) are due on at least the minimum wage. Enter your annual business revenue (receipts).
| Annual revenue | HUF 500,000 |
| Income tax (SZJA 15%) | -HUF 17,040 |
| Social contribution (TB) | -HUF 59,718 |
| Social tax (szocho) | -HUF 41,964 |
| Net income (take-home) | HUF 381,278 |
Effective deduction rate 23.7 % · of which income tax 3.4 %
How this is calculated
- Under the atalanyado flat-expense scheme, deduct a deemed cost ratio from revenue: 45% for most general activities in 2026 (raised from 40%). The remaining 55% is your deemed income.
- Apply the 15% SZJA only to deemed income above the tax-free band, which equals half the annual minimum wage (1,936,800 HUF in 2026). Below that band, no income tax is due.
- Pay TB (18.5%) and szocho (13%) on a contribution base of at least the monthly minimum wage (322,800 HUF), or your higher deemed monthly income.
- Net income = revenue minus SZJA minus TB minus szocho. Contributions and tax are settled through monthly payments and the annual return.
FAQ
What is atalanyado and who can use it?
It is a simplified flat-rate-expense scheme for individual entrepreneurs (egyeni vallalkozo). Instead of tracking real costs, you deduct a fixed percentage of revenue (45% for general activities in 2026) and are taxed on the rest. Revenue limits apply.
How much revenue can I earn before paying income tax?
For the general 45% cost ratio, deemed income is 55% of revenue, and income up to 1,936,800 HUF of deemed income (half the annual minimum wage) is tax-free. That corresponds to roughly 3.52 million HUF of annual revenue before SZJA becomes due. Contributions are still payable.
Why do I pay both TB and szocho as a sole trader?
As your own employer, a Hungarian sole trader pays both the 18.5% TB contribution and the 13% szocho, each on a base of at least the monthly minimum wage. This calculator uses a simplified minimum-base model; confirm the exact szocho base with NAV.
Is KATA modelled here?
No. The KATA flat-tax regime (a fixed monthly tax for very small businesses invoicing mainly individuals or foreign clients) is not included in this calculator. If you are eligible for KATA, your tax could be materially different - check the current rules with NAV.
Official sources
Data last verified 2026-07-18 · tax year 2026 · 9 sourced values
Every rate, threshold and formula is read from a versioned dataset of official primary sources — no numbers are hardcoded. Values without a published 2026 primary source are flagged, never guessed.
6 sources
- PwC Worldwide Tax Summaries / NAV (1995. evi CXVII. tv.) — SZJA flat rate 15%
- NAV (Tbj. 2019. evi CXXII. tv.) — TB jarulek (employee) 18.5% from 1 Jan 2026
- NAV (2018. evi LXV. tv.) — Szocialis hozzajarulasi ado (employer) 13%
- NAV — Minimalber 322,800 HUF/month (2026)
- NAV — Atalanyado general cost ratio raised to 45% for 2026 (Act LXXXIV of 2025)
- European Commission / NAV (2007. evi CXXVII. tv.) — AFA standard rate 27%
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.
Hungary tax guides
- How Income Tax Works in Hungary (2026): Flat 15% SZJA and the 66.5% Net Rule →
- Social Contributions in Hungary (2026): the 18.5% TB Contribution and 13% Szocho →
- Self-Employed Tax in Hungary (2026): Atalanyado, the 45% Cost Ratio and KATA →
- How VAT (AFA) Works in Hungary (2026): 27% Standard Rate, 18% and 5% Reduced →