How the Hungary átalányadózás calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Annual revenue (HUF) | annualRevenue | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Base after 45% cost ratio | taxableBase | $round(annualRevenue * (1 - $const.costRatio), 2) |
| Taxed Portion | taxedPortion | $round($max([0, taxableBase - $const.exemptAmount]), 2) |
| Personal income tax (15%) | personalIncomeTax | $round(taxedPortion * $const.pitRate, 2) |
| Social contributions | socialContributions | $round(taxedPortion * ($const.tbRate + $const.szochoRate), 2) |
| Net income / year | netIncome | $round($max([0, annualRevenue - personalIncomeTax - socialContributions]), 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
costRatio | 0.45 |
exemptAmount | 1936800 |
pitRate | 0.15 |
tbRate | 0.185 |
szochoRate | 0.13 |
Test vectors (3)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — 12,000,000 HUF revenue — a typical full-time sole trader
given annualRevenue | 12000000 |
|---|---|
expect taxableBase | 6600000 |
expect taxedPortion | 4663200 |
expect personalIncomeTax | 699480 |
expect socialContributions | 1468908 |
expect netIncome | 9831612 |
Case 2 — 4,000,000 HUF revenue — barely above the exempt slice
given annualRevenue | 4000000 |
|---|---|
expect taxableBase | 2200000 |
expect taxedPortion | 263200 |
expect personalIncomeTax | 39480 |
expect socialContributions | 82908 |
expect netIncome | 3877612 |
Case 3 — 3,000,000 HUF revenue — the whole base sits inside the exempt slice
given annualRevenue | 3000000 |
|---|---|
expect taxableBase | 1650000 |
expect taxedPortion | 0 |
expect personalIncomeTax | 0 |
expect socialContributions | 0 |
expect netIncome | 3000000 |
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
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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