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Under flat-rate tax, a statutory cost-ratio percentage is deducted from your revenue — the remainder is your tax base, on which tax is due.

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Annual revenue ceiling

Flat-rate taxation has an annual revenue ceiling: ten times the annual minimum wage (fifty times if, for the entire tax year, you carry out retail activity exclusively). If you start, close or suspend your business during the year, the ceiling is pro rata. If you exceed it, you lose your eligibility for flat-rate taxation and must switch to taxation based on business income (vállalkozói jövedelem) for the entire tax year. You cannot choose flat-rate taxation again for the year in which it ended or for the following 12 months.

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Tax types

As a flat-rate taxpayer, you need to account for:
  • SZJA — personal income tax
  • TB contribution — for full-time sole traders
  • Social contribution tax — for full-time sole traders
  • HIPA — local business tax (optional, if enabled)
Tax burdens differ for part-time sole traders — Penzum calculates based on your business type.

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Tax benefits

Certain life situations allow you to claim a tax benefit (e.g. for children, long-term illness, or first marriage). These can be set under Settings → Personal Details.