Filing Your Annual Personal Income Tax Return as a Sole Proprietor

What this guide covers

This article covers the 2025 tax year's 25SZJA return, due by May 2026 20. As a sole proprietor, NAV's draft return on its own does not become a valid return: you must add your business data by editing the draft, or by filing your own return, and submit it electronically.

If you were a flat-tax (KATA) entrepreneur all year, this article does not apply to you: KATA settles your personal income tax obligation too, so there's no separate business income line to fill in. If you switched to or from KATA mid year, you only need to account for the period during which vállalkozói szja or átalányadó applied to you.

This guide covers two tax regimes:

• Vállalkozói szja: you're taxed on the difference between revenue and deductible costs, with itemized cost accounting.
• Átalányadó: a statutory cost ratio reduces your taxable revenue, regardless of your actual costs.

If you're not sure which method applied to you in 2025, check Settings → Taxation in EV Napló.

Which forms (lapok) you need to fill in

Tax regime	13-series forms to fill in
Vállalkozói szja	13-01, 13-02, 13-03, 13-04, 13-05, plus 13-06, 13-07, 13-08 if you carried forward a loss or claim one of the listed allowances
Átalányadó	13-01, 13-02, 13-06

Forms 13-01 and 13-02 hold your declarations (which method you used, whether you're choosing flat-rate taxation for next year). These must be submitted even if the other 13-series forms have no data on them: forms 13-03 through 13-07 must be attached with zero amounts if there's nothing to report.

Your business income gets carried over to line 14 of the 25SZJA-A form (vállalkozói kivét, under vállalkozói szja) or line 15 (flat-rate income, under átalányadó). From there, it's taxed at 15% SZJA on the 25SZJA-B form, together with your other consolidated-tax-base income (wages, fees, etc). The final settlement happens on the 25SZJA-C form, which every sole proprietor fills in regardless of tax regime.

Where to find the numbers in EV Napló

• Annual revenue and cost, by category: the Insights tab's Results view gives the most detailed, full-year table: month by month, category totals, per-client and per-supplier totals, and a full tax breakdown. Worth opening before you start the return.
• Category groups: every accounting category belongs to a main group (1xxx revenue, 3xxx materials and goods, 4xxx personnel-type costs, 6xxx other expenses, 7xxx non-deductible or capitalized items). Leave the 7xxx group out of your deductible costs on the return; those are typically fixed assets, which you deduct as depreciation, not as a lump sum.
• Depreciation (écs): for assets recorded in the Fixed Assets module, EV Napló calculates depreciation automatically, and you can pull a PDF record of it as of any date.
• Owner's withdrawal (kivét): EV Napló has no dedicated module for this; it's an expense entry in the personnel-type costs (4xxx) category group. If you don't already have a category for it, create one (Settings → Accounting Categories) so the Results view shows the year's total withdrawal as its own line.
• Quarterly advance payments: EV Napló estimates your upcoming quarterly tax bill (Dashboard, and the Insights Trends tab), but you need to track what you actually transferred to NAV yourself, since that happens in your bank account, not inside the app.

If you're taxed under vállalkozói szja

Revenue and deductible costs (form 25SZJA-13-03)

• Line 21 (Revenue): your business revenue for the tax year. In EV Napló's Results view, this is the year's total for the 1xxx category group.
• Line 28 (Revenue-increasing items): rarely relevant; only needed if you switched from KATA mid year, or you used flat-rate taxation in 2024 and switched to vállalkozói szja for 2025 (in which case you report the earlier closing stock value here as revenue).
• Line 38 (Revenue-reducing allowances): your revenue can be reduced for items such as employing a vocational-school trainee, employing a person with reduced work capacity, the small-business allowance, or the development reserve. See the articles on deductible business expenses and fixed assets and depreciation for more.
• Line 39 (Adjusted revenue): 39 = (line 21 + line 28) - line 38, at least zero.
• Line 45 (Owner's withdrawal, kivét): the year's total withdrawal you took for your own work. This line also gets carried over to line 14 of the 25SZJA-A form.
• Line 46 (Depreciation): depreciation on your fixed assets and intangibles. In EV Napló this is the Fixed Assets module's figure.
• Line 49 (Cost of goods, materials, packaging purchased): the year's total for the 3xxx category group.
• Line 51 (Value of resold pass-through services): if you rebilled, unchanged, a service you had purchased yourself.
• Line 52 (Social contribution tax paid on your own withdrawal): the szocho you paid on your withdrawal. See social contribution tax for details.
• Line 53 (Interest on a business loan): interest paid on a loan taken out in connection with the business.
• Line 54 (Every other deductible cost not listed in lines 45 to 53): most of your day-to-day expenses land here: the 4xxx and 6xxx category groups (excluding whatever you've already counted in lines 45, 46, and 52).
• Line 55 (Total deductible costs): 55 = 45 + 46 + 49 + 51 + 52 + 53 + 54 (leave out line 50 if you filled it in; that's only for allocating domestic inventory purchases if you also have a foreign business location).

The business tax base and business SZJA (form 25SZJA-13-04)

• Line 60 (2025 income): 60 = line 39 - line 55, at least zero.
• Line 61 (2025 loss): 61 = line 55 - line 39, if positive.
• Line 62 (Loss carried forward from earlier years, deducted): at most 50% of line 60 can be entered here. See the loss carryforward section below.
• Line 63 (Business tax base): 63 = line 60 - line 62, at least zero.

Before computing business SZJA, you must check the income-(profit-)minimum rule:

• Line 65 (Comparison base): 65 = (line 21 + line 28) - line 55.
• Income-(profit-)minimum: 2% of the revenue entered on line 21.
• If the comparison base (line 65) is higher than the income-(profit-)minimum, you're taxed on the line 66 modified business tax base (essentially line 63).
• If the comparison base is lower, you can choose: either the higher income-(profit-)minimum (line 67), or your actual, lower tax base (line 66), but in the latter case you must also file the accompanying declaration on form 25SZJA-14.

This rule doesn't apply if you're in the year you started (or the year after starting) your sole proprietorship, having had no such activity in the prior 36 months, or if an act-of-nature loss affected at least 15% of your revenue.

• Line 70 (Business personal income tax): 70 = line 66 or 67 × 9%.
• Lines 71 to 76 (Allowances and adjustments): these include the small-business allowance, crediting tax paid abroad, and repaying previously claimed allowances if their conditions weren't met. They're usually only relevant if you claimed the small-business allowance on a fixed-asset investment, or the loan-interest small-business tax credit, in an earlier year; see the fixed assets and depreciation article for more.
• Line 77 (2025 business personal income tax liability): the total of the lines above. This is the 9% tax on your business income.

The business dividend base (form 25SZJA-13-05)

If you withdrew income from the business beyond your regular withdrawal, or simply had a profitable year, the amount left after the 9% business SZJA counts as the vállalkozói osztalékalap ("business dividend base"), which the law treats as automatically withdrawn at year-end, regardless of whether you actually took the cash out.

• Line 86 (After-tax business income): 86 = (line 66 + line 36) - line 77, at least zero. (Line 36 is the small-business allowance claimed on form 13-03; you add it back here.)
• Lines 90 to 99 (Increasing and decreasing items): rarely relevant; typically only if you previously reduced your after-tax income by a fixed asset's net value, or set up a development reserve.
• Line 100 (Business dividend base): 100 = (line 86 + line 92) - line 99, at least zero.
• Line 103 (Tax on the business dividend base): 103 = line 100 × 15%.
• Line 108 (Business SZJA and dividend-base tax combined): 108 = line 77 + line 103 (further lines are added here if the development reserve wasn't used for its stated purpose, or the business ended due to forming an egyéni cég or Kft.). This total flows into line 61 of the 25SZJA-C form.

The business dividend base is also charged 13% social contribution tax, on form 25SZJA-09, until your withdrawal, dividend base, and similar income combined reach the 2025 szocho cap of HUF 6,979,200. See social contribution tax for the full detail.

Carrying the figure over to the A form

Line 14 of the 25SZJA-A form takes the withdrawal amount from line 45 of form 13-03. This wage-like income becomes part of your consolidated tax base, taxed at 15% SZJA on the B form, alongside the 18.5% social security contribution due on the withdrawal (which you reported separately, quarterly, on the 58-as return, not on the 25SZJA).

If you're taxed under átalányadó

Under flat-rate taxation, you have no deductible costs: a statutory cost ratio reduces your revenue to a taxable income figure, regardless of your actual spending. The calculation happens on form 25SZJA-13-06.

First, work out which cost ratio applies to you:

Type of activity	Cost ratio
Any activity not covered by the two rows below	40%
Exclusively industrial, agricultural, service, or catering activity (the law lists these by name)	80%
Exclusively retail trade	90%

• Line 115 (Revenue counted toward the flat-rate tax base): your business revenue for the year, the year's total for the 1xxx category group in EV Napló's Results view.
• Line 116 (Taxable flat-rate income): the form calculates this automatically from your cost ratio and the tax-free portion, as follows:
  • At a 40% cost ratio: 116 = line 115 × 60% - HUF 1,744,800
  • At an 80% cost ratio: 116 = line 115 × 20% - HUF 1,744,800
  • At a 90% cost ratio: 116 = line 115 × 10% - HUF 1,744,800

The HUF 1,744,800 figure is half the 2025 annual minimum wage: your flat-rate income is tax-free up to that amount, and only the excess is taxed. If line 116 comes out negative or zero, you owe no tax on this income at all.

Flat-rate taxation only remains available as long as your revenue stays under the 2025 limit of HUF 34,896,000 (HUF 174,480,000 for retail trade). See the flat-rate tax calculator article for these rules and a full calculator.

Line 15 of the 25SZJA-A form takes the income calculated on line 116 of form 13-06. This income is also part of your consolidated tax base, taxed at 15% SZJA on the B form.

Loss carryforward (vállalkozói szja only)

If your 2025 business activity ran at a loss (form 13-04, line 61), you can offset that loss against your business income over the next five tax years, in whatever split you choose, but capped each year at 50% of that year's business tax base computed before the loss. You track loss carried forward from earlier years, not yet used, on lines 80 to 83 of form 13-04, applying it in the order it arose. Flat-rate taxpayers have no such loss to carry forward, since their tax base comes from revenue, not from income.

The 25SZJA-C form: settling your final tax

This form applies to everyone, regardless of which tax regime you used.

• Line 61 (2025 income tax): totals the SZJA on your consolidated-tax-base income (line 51 of the 25SZJA-B form, which already includes the 15% tax on your withdrawal or flat-rate income), the tax on your separately taxed income, and, if you're under vállalkozói szja, line 108 of form 13-05 (the business SZJA and dividend-base tax).
• Lines 65 to 67 (Tax withheld or paid by others): if you had a payer during the year (say, employment income too), enter the advance tax withheld per its certificate here.
• Lines 70 to 73 (Advances you assessed yourself, per quarter): this covers the quarterly SZJA advance due on your withdrawal or flat-rate income, paid by the 12th of the month after each quarter, even if a payment was missed.
• Line 74 (Advances or tax you actually paid).
• Lines 76 and 77 (The shortfall): if the total withheld and paid falls short of the total liability summed on line 64, enter the difference on line 77, and pay it by the filing deadline.
• Line 78 (Underpayment penalty): only relevant if your advance-tax declaration claimed an allowance (say, the family allowance) without being entitled to it, resulting in a shortfall over HUF 10,000; in that case you must separately declare and pay 12% of the shortfall.
• Line 79 (Tax due with the return), or line 80 (Tax refundable): whichever applies, depending on whether line 77 shows a balance owed or in your favor.

You claim the family allowance and the family contribution allowance on lines 33 to 44 of the 25SZJA-B form, if you're entitled to it; this reduces the tax base on your withdrawal or flat-rate income.

Payment, installments, self-correction

The tax you owe is due by May 2026 20, the same day the return itself is due. If your combined SZJA and szocho liability is under HUF 500,000, you can declare on the 25SZJA-C form (block A) that you'll pay it in up to 12 monthly, interest-free installments. For larger debts, you can also request installments or a payment deferral separately; see the payment difficulties article for more.

If you spot a mistake after filing, you can fix it with a self-correction (önellenőrzés): see the fixing a filed return article for the full process.

Quick summary

• Revenue: the year's total for the 1xxx category group in EV Napló's Results view → line 21 of form 13-03, or line 115 of form 13-06.
• Deductible costs (vállalkozói szja only): the 4xxx and 6xxx category groups, plus depreciation from the Fixed Assets module, excluding 7xxx (non-deductible) items → line 55 of form 13-03.
• Owner's withdrawal (vállalkozói szja only): the withdrawal recorded in its own category → line 45 of form 13-03 → line 14 of the A form.
• Flat-rate income (átalányadó only): calculated automatically by form 13-06 from your cost ratio and the tax-free portion → line 15 of the A form.
• Final tax: lines 61, 77, 79, or 80 of the 25SZJA-C form, and szocho on form 25SZJA-09.

If you get stuck at any step, EV Napló's Results view and the Fixed Assets record's PDF export between them hold most of the numbers this return needs; if you work with an accountant, these are the two documents worth handing over first.

This article is for general information only, does not constitute tax advice. Source: the Personal Income Tax Act, 1995. évi CXVII. törvény, and the Rules of Taxation Act, 2017. évi CL. törvény (net.jogtar.hu), NAV's 25SZJA completion guide, and NAV information booklet no. 3, "Egyéni vállalkozók szja- és járulékkötelezettsége" (published 2026. 02. 20.).

Last updated: August 10, 2026.