Flat-Rate Tax or Actual-Expense Tax? Calculator
As a Hungarian sole proprietor, you generally choose between two income-tax regimes: flat-rate taxation (átalányadó) or itemized-cost taxation (vállalkozói szja). Neither is universally "better": which one pays off depends on your revenue, your actual (documented) costs, and how much you withdraw as kivét. This calculator runs the two standalone calculators on this site on the same revenue figures, so you can see which leaves more net income in your pocket.
When does flat-rate taxation pay off?
Flat-rate taxation is advantageous when your actual, documentable costs are lower than what the legal cost ratio (45%, 80%, or 90%, depending on your activity) automatically deducts from revenue. For many low-cost service activities (consulting, development, teaching), that's typically true: if your real costs are 10-20% of revenue but the law lets you deduct 45%, flat-rate income comes out lower than vállalkozói szja income would. It's also administratively simpler: a revenue-only record is enough, and you don't need to use every cost receipt to reduce your tax base (though you still need to keep them).
When does vállalkozói szja pay off?
Vállalkozói szja is advantageous when your actual costs exceed the legal cost ratio: for example, for asset-heavy activities or ones that rely on purchased goods or subcontractors, where real costs can be 50-70% of revenue or more. It can also be more flexible: you decide how much to withdraw as kivét, so in a given year you can deliberately take a lower withdrawal and leave profit as the dividend base (osztalékalap), spreading the tax burden differently over time, whereas under átalányadó, the whole year's income is taxed cumulatively as it's earned.
What the choice doesn't solve automatically
The tax regime must be declared to NAV and applies for the whole tax year: it can't be switched mid-year by choice. Flat-rate taxation also has a revenue ceiling (see the flat-rate tax calculator article), while vállalkozói szja always requires checking the income-(profit-)minimum rule (see the VSZJA calculator article). So the decision isn't purely a numbers exercise: you also need a realistic estimate of your actual cost structure and planned withdrawal.
Calculator
Enter your monthly revenue, the actual costs and withdrawal (needed for the vállalkozói szja side), the cost ratio for the átalányadó side, and your insurance status: the calculator shows the tax and contribution burden, net result, and effective tax rate for both regimes side by side, with a detailed breakdown by tax type. It also warns you if the entered revenue exceeds the eligibility ceiling for flat-rate taxation.
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This article and calculator are for general information only and do not constitute tax advice. Source: the Personal Income Tax Act, 1995. évi CXVII. törvény (net.jogtar.hu), and NAV information booklet no. 3, "Egyéni vállalkozók szja- és járulékkötelezettsége" (published 2026. 02. 20.).
Last updated: July 31, 2026.