Guides
Practical explainers on Hungarian tax and bookkeeping rules for sole proprietors.
Record-Keeping for Sole Proprietors
What records the Hungarian Personal Income Tax Act requires sole proprietors to keep: basic records, detailed records, flat-rate taxation, and document retention.
Flat-Rate Tax Calculator
How flat-rate taxation (átalányadó) works for Hungarian sole proprietors: cost ratio, tax-exempt income, SZJA, social security, and social contribution tax. Free monthly calculator.
VSZJA Calculator
How vállalkozói szja (itemized-cost taxation) works for Hungarian sole proprietors: the kivét, the income-minimum rule, 9% business SZJA, and 15% dividend tax. Free calculator.
Flat-Rate Tax or Actual-Expense Tax? Calculator
Which tax regime is better for a Hungarian sole proprietor: átalányadó or vállalkozói szja? Enter your revenue, costs, and withdrawal, and the calculator compares both.
Local Business Tax (HIPA) Calculator
How local business tax works for Hungarian sole proprietors: the general rule, the simplified banded tax base, and filing deadlines. Free calculator.
VAT Exemption (Alanyi Adómentesség) for Sole Proprietors
What alanyi adómentesség is, the 2026 revenue threshold, what happens if you cross it mid-year, and how long before you can choose it again. An overview for Hungarian sole proprietors.
Invoicing Requirements and NAV Online Számla
When a Hungarian sole proprietor must issue an invoice, what it must contain, the issuance deadline, and how NAV Online Számla real-time reporting works.
Tax Filing and Payment Deadlines for Sole Proprietors
Which Hungarian tax return is due when, as a sole proprietor: SZJA advances, the annual SZJA return, the contribution return, VAT, and local business tax deadlines in one place.
Secondary or Main-Occupation Sole Proprietor?
What the Tbj. precisely means by main-occupation, secondary-occupation, and supplementary-activity (retired) sole proprietor insurance status, and why it matters.
Family Tax Allowance and Other SZJA Allowances for Sole Proprietors
How a sole proprietor claims the family tax allowance, the family contribution allowance, the first-marriage allowance, and the personal allowance on flat-rate income or the kivét.
Starting a Sole Proprietorship, Step by Step
How to register as a Hungarian sole proprietor via the Webes Ügysegéd: what you need, what you must decide about tax and VAT right away, and what happens automatically.
Pausing or Closing a Sole Proprietorship?
The difference between pausing (szüneteltetés) and closing (megszüntetés) a Hungarian sole proprietorship: duration, insured status, and final filing obligations.
Sick Pay, CSED, GYED, and GYES for Sole Proprietors
Under what conditions a Hungarian sole proprietor qualifies for sick pay, CSED, GYED, and GYES, how much each pays, and why it's often less than revenue would suggest.
Foreign Income as a Sole Proprietor
How SZJA and VAT apply to services provided to foreign clients (inside or outside the EU), and to income from international platforms like Etsy, Amazon, and Upwork.
Fixed Assets and Depreciation (Écs)
How a fixed asset is expensed for a sole proprietor taxed under vállalkozói szja: the HUF 200,000 threshold, depreciation rates, and the flat-rate écs rule for mixed-use assets like a personal car.
Deductible Business Expenses
What counts as a deductible cost for a sole proprietor under vállalkozói szja: fully deductible items, prorating a home office and phone, per-diem travel allowances, and what can't be deducted.
Cash Registers, Receipts, and the E-Nyugta
When a Hungarian sole proprietor must use a cash register, when a simple receipt book is enough, and what the mandatory e-nyugta data-reporting requirement from September 1, 2026 means for you.
KATA Today: Who's Still Eligible, and Why Most Proprietors Aren't
How the kisadózó flat tax (KATA) works since the 2022 reform: who can choose it, why it excludes most business clients, and how much the tax costs.
Payment Difficulties: Installments and Deferral at NAV
What a Hungarian sole proprietor can do when a tax bill can't be paid on time: the automatic, interest-free installment option, and the discretionary payment relief for larger debts.
Vehicle Costs for Sole Proprietors
How a sole proprietor taxed under vállalkozói szja can deduct their own vehicle's operating costs: the mileage log requirement, the two methods for expensing fuel and maintenance, the monthly 500 km flat-rate alternative, and when it triggers company car tax.
Social Contribution Tax (Szocho) for Sole Proprietors
How a sole proprietor calculates and pays social contribution tax: the minimum-wage-based minimum tax base, when you're exempt from it (retired, a student, alongside a job, insured abroad), and how it connects to KATA.
Renting Out Property as a Sole Proprietor
How rental income is taxed for a Hungarian sole proprietor: why it doesn't automatically count as business income, choosing between the 10% cost ratio and itemized deduction, and the special VAT and social contribution tax rules that apply.
VAT Basics for VAT-Liable Sole Proprietors
What changes for a Hungarian sole proprietor once you're not (or no longer) exempt from VAT: the VAT rates, the deduction right, cash-basis accounting, and the essentials of the Community VAT number, reverse charge, and intra-EU purchases.
Inventory and Closing Stock for Sole Proprietors
How inventory (goods and materials) affects a sole proprietor's tax base under vállalkozói szja: why holding stock isn't itself a taxable event, and when its closing-stock value does become taxable revenue, at cessation or when switching tax regimes.
Minimum Wage and Guaranteed Wage Minimum for Sole Proprietors
The 2026 minimum wage and guaranteed wage minimum in Hungary, where the figures come from, and the sole proprietor obligations they set the base for: social contribution tax, social security, the flat-rate tax-free allowance, and revenue ceilings.
Self-Correction: Fixing a Return You Already Filed
When and how a filed Hungarian tax return can be corrected via önellenőrzés, how much the self-correction surcharge costs, and why fixing it yourself beats waiting for NAV to find it.
Filing Your Annual Personal Income Tax Return as a Sole Proprietor
Which lines of the 25SZJA return a sole proprietor must fill in, where to find the numbers in EV Napló, and how to calculate revenue, the withdrawal, flat-rate income, and the final tax lines, under both vállalkozói szja and átalányadó.
Filing Your Local Business Tax (HIPA) Return as a Sole Proprietor
Which lines of the 25HIPAK return a sole proprietor must fill in, where to find the numbers in EV Napló, and how to calculate the tax base and the tax itself, under both the general rule and the simplified, banded tax base.
Invoicing and Bookkeeping in Foreign Currency
Which exchange rate applies when you invoice or pay a cost in euros, dollars, or another currency: the different HUF-conversion rules for VAT and for SZJA, what an invoice must show in HUF, and when you need to notify NAV that you're choosing the MNB or ECB rate.