Hungary — Egyéni Vállalkozó (Átalányadó & KATA) Calculator 2026
Calculate 2026 Hungarian sole-proprietor taxes in EUR and HUF across Átalányadó (45% / 80% / 90% cost tiers) and KATA (50,000 HUF/mo B2C-only), including SZJA, TBJ, SZOCHO, simplified HIPA, and family tax/TBJ credits.
- 2026 Átalányadó Reforms: General service flat-expense ratio raised from 40% to 45% (80% crafts / 90% retail) up to 38,736,000 HUF/yr (~96,840 €), with 1,936,800 HUF tax-free SZJA exempt profit.
- Equalized Social Base: 13% SZOCHO minimum floor reduced from 112.5% to 100% of the statutory minimum/guaranteed wage (322,800 HUF / 373,200 HUF), matching the 18.5% TBJ base.
- VAT & KATA: Domestic ÁFA (27% VAT) exemption raised to 20,000,000 HUF/yr (~50,000 €). KATA (50,000 HUF/mo up to 18M HUF) remains strictly limited to private B2C consumers.
- Can Hungarian freelancers invoice B2B companies under KATA in 2026?
- No. Under Hungary’s post-2022 KATA Act, accepting revenue from any domestic or foreign corporate/B2B client (except licensed taxi services) immediately disqualifies KATA status. B2B contractors use Átalányadó instead.
- What changed in Hungary’s Átalányadó flat-rate tax for 2026?
- In 2026, Hungary increased the general Átalányadó flat-expense deduction from 40% to 45%, lowered the minimum SZOCHO contribution multiplier from 112.5% to 100% of the minimum/guaranteed wage, raised the domestic VAT-free threshold to 20,000,000 HUF, and doubled family tax/TBJ allowances.
- How does simplified local business tax (HIPA) work in Hungary?
- Hungarian sole proprietors under Átalányadó can opt into simplified banded HIPA (e.g. 50,000 HUF/yr below 12M HUF revenue, 120,000 HUF/yr for 12M–18M HUF, 170,000 HUF/yr for 18M–25M HUF) instead of filing complex municipal 2% calculations.
Official 2026 Statutory Sources & Verification
Verified against official 2026 statutory tax & social contribution rules (Last verified: Nov 2026).