VSZJA Calculator

What is vállalkozói szja?

Under itemized-cost taxation (vállalkozói szja), unlike flat-rate taxation, there's no fixed cost ratio; you deduct your actual, verified business costs instead. Business revenue minus business costs (including what you pay yourself as a withdrawal) gives your business income, from which the law derives the tax due.

The owner's withdrawal (kivét)

The vállalkozói kivét is the pay for your own work, and you decide its amount yourself. It's a business cost, but it also counts as consolidated-tax-base income from self-employment: it's charged 15% SZJA monthly, plus, depending on your insurance status, 18.5% social security contribution and 13% social contribution tax, under the same status-based rules as flat-rate taxation: for a main-occupation entrepreneur, the social security and social contribution tax base is at least the minimum wage each month, or, if the activity requires at least secondary education, the guaranteed wage minimum (HUF 322,800 or 373,200 per month in 2026), even in a month with no withdrawal at all. Secondary-occupation entrepreneurs have no floor, and a retired entrepreneur only pays SZJA on the withdrawal, no social security contribution or social contribution tax.

The income-(profit-)minimum rule

Before computing the business SZJA, you must check whether your business tax base reaches the income-(profit-)minimum: 2% of business revenue. If your actual income (revenue minus costs minus the withdrawal and its social contribution tax) is lower, say the year was a loss, or the withdrawal ate up most of the income, the law still taxes you on this higher, deemed amount, unless you use the declaration (nyilatkozat) that lets you report the loss instead. That can mean owing more tax in a given year than the profit you actually made: a real consequence of the rule, not a calculation error.

9% business SZJA and the business dividend base

The business tax base (after the income-minimum adjustment, if it applies) is taxed at 9% business SZJA. What's left after that is the vállalkozói osztalékalap ("business dividend base"), which the law treats as automatically withdrawn, i.e. paid out, at year-end, regardless of whether you actually took the cash out of the business. The dividend base is taxed at 15% SZJA (dividend tax), reported and paid with your annual personal income tax return.

Social contribution tax and the annual cap

See the social contribution tax article for a detailed look at the rules, the minimum tax base, and the exemptions.

The business dividend base is also charged 13% social contribution tax, but only until your withdrawal, dividend base, and a few similar income types combined reach the year's szocho cap: 24 times the minimum wage, which is HUF 7,747,200 in 2026. Since the withdrawal's own social contribution tax uses up this room throughout the year, the higher your withdrawal, the less (or none) of the dividend base ends up taxed that year.

Calculator

Enter your monthly revenue, your costs excluding the withdrawal, your monthly withdrawal, and your insurance status: the calculator shows the withdrawal's monthly tax and contribution charge, plus the business SZJA, dividend base, and dividend tax due at year-end.

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, and the Social Contribution Tax Act, 2018. évi LII. törvény (net.jogtar.hu), and NAV information booklet no. 3, "Egyéni vállalkozók szja- és járulékkötelezettsége" (published 2026. 02. 20.).

Last updated: July 31, 2026.