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.
| Gross Revenue (Yr) | Net Take-Home (Yr) | Net (Mo) | Income Tax (Yr) | Social & Health (Yr) | Effective Burden |
|---|---|---|---|---|---|
| 30,000.00 € | 24,454.03 € | 2,037.82 €/mo | 1,873.70 € | 3,672.27 € | 18.5% |
| 60,000.00 € | 46,481.53 € | 3,873.45 €/mo | 4,648.70 € | 8,869.77 € | 22.5% |
| 85,000.00 € | 64,577.78 € | 5,381.48 €/mo | 7,221.20 € | 13,201.02 € | 24.0% |
| 100,000.00 € | 76,375.00 € | 6,364.58 €/mo | 22,125.00 € | 1,500.00 € | 23.6% |
| 120,000.00 € | 90,241.53 € | 7,520.12 €/mo | 10,493.70 € | 19,264.77 € | 24.8% |