Fixed Assets and Depreciation (Écs)

Who does this apply to?

Depreciation only applies to sole proprietors taxed under vállalkozói szja (itemized-cost taxation). A proprietor under flat-rate taxation (átalányadó) can't claim depreciation at all: the legal cost ratio already covers the cost of acquiring assets, so there's no separate écs entry for them.

The HUF 200,000 threshold

The purchase or production cost of a fixed asset or intangible asset used exclusively for the business can be expensed in full, in the year it's acquired, as long as its individual value doesn't exceed 200,000 HUF, still the threshold in 2026. Above that, the asset's cost has to be spread over several years as depreciation.

The depreciation base and rates

Depreciation is based on the investment cost: for VAT-registered taxpayers, the VAT-excluded price; otherwise (e.g. for a VAT-exempt proprietor), the VAT-inclusive price. The exact rates by activity and asset type are set in the Szja tv.'s 11th annex: the most common ones:

• General rate for machinery, equipment, and fixtures: 14.5% a year (roughly a 7-year write-off).
• IT/computing equipment (e.g. a computer): 33% a year.
• Buildings and other real estate have their own rates depending on the building type, typically a few percent a year, for these, it's worth consulting the Szja tv.'s 11th annex directly, or an accountant.

For an asset acquired partway through the year, the general rule is to prorate that year's depreciation by the number of days owned, but two exceptions let you skip that and simply write off the cost 50/50 over two years instead: assets with an individual value under HUF 200,000 (if you choose to depreciate them rather than expense them at once), and assets under the 33% rate (like a computer). There's also an option for a 50% accelerated depreciation on previously-unused assets under the 14.5% rate, and on equipment used exclusively for film and video production.

Mixed-use assets: the flat-rate écs

If an asset isn't used exclusively for the business, the most common case being a personal car also used privately, but it can apply to other mixed-use assets too, instead of itemized depreciation at the statutory rates, you can choose a flat-rate depreciation (átalány-écs): a one-time amount claimed in the year the asset is put into use, capped at

• 1% of annual revenue, but
• no more than 50% of the asset's (or assets') recorded value,
• and for a privately-owned, non-exclusively-business car, no more than 10% of its purchase price.

For many small proprietors, this is more practical than itemized, mileage- or logbook-based depreciation on a car.

When can the full car depreciation be claimed?

A privately-owned car's purchase price can only be depreciated under the normal (non-flat-rate) rules if the vehicle is used exclusively for the business: in practice, that's only true for proprietors in the car-rental or passenger-transport business, where the car is the direct subject or tool of the activity, isn't used for anything else even partly, and the business records clearly support that. For most other activities, the flat-rate écs rule above applies instead. For deducting the vehicle's operating costs, fuel and maintenance, rather than its depreciation, see the vehicle costs article.

What happens to the asset when the business closes or the asset is sold?

If the activity ends, the inventory value of fixed assets under HUF 200,000 that were previously expensed in full must be counted as revenue. If an asset still under depreciation, previously expensed in full, is transferred to someone without consideration within 3 years of purchase, part of the previously-claimed purchase cost can also become a revenue-increasing item: worth discussing these specifics with your accountant, alongside the record-keeping article.

This article is for general information only and does not constitute tax advice. Source: the Personal Income Tax Act, 1995. évi CXVII. törvény, primarily annexes 4, 10, and 11 (net.jogtar.hu), and NAV information booklet no. 3, "Egyéni vállalkozók szja- és járulékkötelezettsége" (2026. 02. 20.).

Last updated: July 31, 2026.