Hungary self-employed net income calculator (átalányadózás)
Your net income as a Hungarian sole trader on átalányadózás is revenue minus the statutory 45% cost ratio, with the first half of an annual minimum wage of what remains exempt, then 15% personal income tax and 31.5% social contributions on the rest.
Worked example: with Annual revenue of 12,000,000, this model computes Net income / year 9,831,612. See the full breakdown.
⚠ Illustrative rates Updated for 2026 · sources checked 2026-08-22
How átalányadózás in Hungary is calculated
Átalányadózás replaced KATA as the default simplified route for Hungarian sole traders, and it works on assumed costs rather than counted ones. The general activity gets a 45% cost ratio deducted automatically — raised from 40% on 1 January 2026, and legislated to reach 50% in 2027 — so 55% of revenue becomes the base, with no receipts and no argument about what qualifies.
On top of that sits an exemption worth half the annual minimum wage, applied to the base rather than to revenue. It is what makes the regime genuinely cheap at low revenue and almost irrelevant at high revenue: a fixed amount subtracted from a growing base shrinks in significance every year the business grows.
Two much higher cost ratios exist — 80% and 90% — for listed activities such as retail and certain trades. Which ratio applies is decided by activity classification, not by choice, and it changes the answer more than any rate in the model does. A sole trader on the 90% ratio is taxed on a tenth of revenue.
Worked example
| Annual revenue (HUF) | 12000000 |
|---|---|
| Base after 45% cost ratio ✓ | 6600000 |
| Taxed Portion ✓ | 4663200 |
| Personal income tax (15%) ✓ | 699480 |
| Social contributions ✓ | 1468908 |
| Net income / year ✓ | 9831612 |
Every row is computed by the engine from the inputs above. Rows marked ✓ are additionally pinned by a published self-test vector.
Frequently asked questions
How much net income from 12,000,000 HUF revenue in Hungary?
The 45% cost ratio leaves a 6,600,000 HUF base; the 1,936,800 HUF exempt slice comes off that, and 15% income tax plus 31.5% of social contributions on the remainder leave roughly 9,831,612 HUF.
What is the cost ratio?
A statutory percentage of revenue treated as expenses with no documentation. The general ratio is 45% for 2026; listed activities such as construction get 80%, and retail 90%. It follows the activity the revenue actually came from, not the one you registered.
Is there a minimum contribution even in a bad year?
Yes. A statutory minimum contribution base applies regardless of revenue, so a very low-revenue year owes more than this model shows. The model deliberately leaves it out to keep the cost-ratio mechanism visible.
Sources
- NAV — Az egyéni vállalkozók átalányadózásának alapvető szabályai (2026) · checked 2026-08-22
- NAV — Kedvezően változtak az átalányadózás szabályai (45% költséghányad 2026-tól) · checked 2026-08-22
Estimate. Not tax advice. The rates in this calculator are illustrative: they reproduce the shape of the charge through 3 self-test cases, but they are not the official schedule, so the amount shown will not match your bill. Use the official source above for that.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 3 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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