{
  "$comment": "Machine-readable companion to https://valem.run/calculators/hungary/self-employed. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/hungary/self-employed",
  "dataUrl": "https://valem.run/calculators/hungary/self-employed.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Hungary átalányadózás model by Valem (https://valem.run/calculators/hungary/self-employed), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/hungary/self-employed/verify",
  "country": "hungary",
  "countryName": "Hungary",
  "formula": "self-employed",
  "formulaName": "Átalányadózás",
  "title": "Átalányadózás — Hungary Freelancer Tax",
  "answer": "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.",
  "lang": "en",
  "currency": "HUF",
  "taxYear": "2026",
  "verification": {
    "claim": "shape-only",
    "statement": "The rates in this model are illustrative. Its 3 self-test cases confirm the engine reproduces the shape of the charge, but the schedule is not the official one, so the amount will not match a real bill. The cited sources name the document that would replace it.",
    "selfTestCases": 3,
    "ratesAreIllustrative": true,
    "sourcesCheckedOn": "2026-08-22"
  },
  "sources": [
    {
      "label": "NAV — Az egyéni vállalkozók átalányadózásának alapvető szabályai (2026)",
      "url": "https://nav.gov.hu/ugyfeliranytu/nezzen-utana/inf_fuz",
      "checked": "2026-08-22"
    },
    {
      "label": "NAV — Kedvezően változtak az átalányadózás szabályai (45% költséghányad 2026-tól)",
      "url": "https://nav.gov.hu/sajtoszoba/hirek/Kedvezoen_valtoztak_az_atalanyadozas_szabalyai",
      "checked": "2026-08-22"
    }
  ],
  "terminalOutput": "netIncome",
  "inputs": [
    {
      "name": "annualRevenue",
      "type": "number",
      "label": "Annual revenue (HUF)",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "taxableBase",
      "type": "number",
      "label": "Base after 45% cost ratio",
      "format": "number",
      "formula": "$round(annualRevenue * (1 - $const.costRatio), 2)"
    },
    {
      "name": "taxedPortion",
      "type": "number",
      "formula": "$round($max([0, taxableBase - $const.exemptAmount]), 2)"
    },
    {
      "name": "personalIncomeTax",
      "type": "number",
      "label": "Personal income tax (15%)",
      "format": "number",
      "formula": "$round(taxedPortion * $const.pitRate, 2)"
    },
    {
      "name": "socialContributions",
      "type": "number",
      "label": "Social contributions",
      "format": "number",
      "formula": "$round(taxedPortion * ($const.tbRate + $const.szochoRate), 2)"
    },
    {
      "name": "netIncome",
      "type": "number",
      "label": "Net income / year",
      "format": "number",
      "formula": "$round($max([0, annualRevenue - personalIncomeTax - socialContributions]), 2)"
    }
  ],
  "testCases": [
    {
      "description": "12,000,000 HUF revenue — a typical full-time sole trader",
      "given": {
        "annualRevenue": 12000000
      },
      "expect": {
        "taxableBase": 6600000,
        "taxedPortion": 4663200,
        "personalIncomeTax": 699480,
        "socialContributions": 1468908,
        "netIncome": 9831612
      }
    },
    {
      "description": "4,000,000 HUF revenue — barely above the exempt slice",
      "given": {
        "annualRevenue": 4000000
      },
      "expect": {
        "taxableBase": 2200000,
        "taxedPortion": 263200,
        "personalIncomeTax": 39480,
        "socialContributions": 82908,
        "netIncome": 3877612
      }
    },
    {
      "description": "3,000,000 HUF revenue — the whole base sits inside the exempt slice",
      "given": {
        "annualRevenue": 3000000
      },
      "expect": {
        "taxableBase": 1650000,
        "taxedPortion": 0,
        "personalIncomeTax": 0,
        "socialContributions": 0,
        "netIncome": 3000000
      }
    }
  ],
  "spec": {
    "id": "self-employed-hungary",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "annualRevenue": {
          "type": "number",
          "minimum": 0
        },
        "taxableBase": {
          "type": "number",
          "readOnly": true
        },
        "taxedPortion": {
          "type": "number",
          "readOnly": true
        },
        "personalIncomeTax": {
          "type": "number",
          "readOnly": true
        },
        "socialContributions": {
          "type": "number",
          "readOnly": true
        },
        "netIncome": {
          "type": "number",
          "readOnly": true
        }
      },
      "required": [
        "annualRevenue"
      ]
    },
    "constants": {
      "costRatio": 0.45,
      "exemptAmount": 1936800,
      "pitRate": 0.15,
      "tbRate": 0.185,
      "szochoRate": 0.13
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ \"annualRevenue\": 12000000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.taxableBase",
        "expr": "$round(annualRevenue * (1 - $const.costRatio), 2)"
      },
      {
        "path": "$.taxedPortion",
        "expr": "$round($max([0, taxableBase - $const.exemptAmount]), 2)"
      },
      {
        "path": "$.personalIncomeTax",
        "expr": "$round(taxedPortion * $const.pitRate, 2)"
      },
      {
        "path": "$.socialContributions",
        "expr": "$round(taxedPortion * ($const.tbRate + $const.szochoRate), 2)"
      },
      {
        "path": "$.netIncome",
        "expr": "$round($max([0, annualRevenue - personalIncomeTax - socialContributions]), 2)"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Self-employed net income",
          "layout": "vertical",
          "components": [
            {
              "id": "illustrativeNotice",
              "type": "alert",
              "variant": "warning",
              "label": "What this model leaves out",
              "text": "'The 2026 figures are the official ones: the general cost ratio rose from 40% to 45% on 1 January 2026 (and is legislated to reach 50% in 2027), and the tax-free slice is half the 2026 annual minimum wage, 1,936,800 HUF. That slice is exempt from the contributions as well as from personal income tax. What this model omits is the statutory minimum contribution base — a full-time sole trader owes contributions on at least the monthly minimum wage regardless of revenue, so a very low-revenue year costs more in practice than shown here. Two higher cost ratios, 80% and 90%, apply to listed activities such as construction and retail; the ratio follows the activity the revenue came from, not the one you registered. Available up to 38,736,000 HUF of annual revenue. Not tax advice.'"
            },
            {
              "id": "revenueField",
              "type": "numericField",
              "label": "Annual revenue (HUF)",
              "bind": "$.annualRevenue",
              "placeholder": "12000000"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netTile",
                  "type": "statTile",
                  "label": "Net income / year",
                  "bind": "$.netIncome",
                  "format": "number"
                },
                {
                  "id": "baseTile",
                  "type": "statTile",
                  "label": "Base after 45% cost ratio",
                  "bind": "$.taxableBase",
                  "format": "number"
                },
                {
                  "id": "pitTile",
                  "type": "statTile",
                  "label": "Personal income tax (15%)",
                  "bind": "$.personalIncomeTax",
                  "format": "number"
                },
                {
                  "id": "socialTile",
                  "type": "statTile",
                  "label": "Social contributions",
                  "bind": "$.socialContributions",
                  "format": "number"
                }
              ]
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "NAV — Az egyéni vállalkozók átalányadózásának alapvető szabályai (2026)",
                  "url": "https://nav.gov.hu/ugyfeliranytu/nezzen-utana/inf_fuz",
                  "date": "2026-08-22"
                },
                {
                  "label": "NAV — Kedvezően változtak az átalányadózás szabályai (45% költséghányad 2026-tól)",
                  "url": "https://nav.gov.hu/sajtoszoba/hirek/Kedvezoen_valtoztak_az_atalanyadozas_szabalyai",
                  "date": "2026-08-22"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "12,000,000 HUF revenue — a typical full-time sole trader",
        "given": {
          "$.annualRevenue": 12000000
        },
        "expect": {
          "$.taxableBase": 6600000,
          "$.taxedPortion": 4663200,
          "$.personalIncomeTax": 699480,
          "$.socialContributions": 1468908,
          "$.netIncome": 9831612
        }
      },
      {
        "description": "4,000,000 HUF revenue — barely above the exempt slice",
        "given": {
          "$.annualRevenue": 4000000
        },
        "expect": {
          "$.taxableBase": 2200000,
          "$.taxedPortion": 263200,
          "$.personalIncomeTax": 39480,
          "$.socialContributions": 82908,
          "$.netIncome": 3877612
        }
      },
      {
        "description": "3,000,000 HUF revenue — the whole base sits inside the exempt slice",
        "given": {
          "$.annualRevenue": 3000000
        },
        "expect": {
          "$.taxableBase": 1650000,
          "$.taxedPortion": 0,
          "$.personalIncomeTax": 0,
          "$.socialContributions": 0,
          "$.netIncome": 3000000
        }
      }
    ]
  }
}