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The flat-rate tax system (átalányadó) is a simplified income tax regime for Hungarian sole traders. Instead of tracking every individual business expense, the law assigns a fixed expense ratio to your type of activity — Penzum deducts this ratio from your gross revenue to arrive at your taxable income, then calculates the applicable taxes on top of that figure.

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How taxable income is calculated

Your taxable income under átalányadó is:
Gross revenue − statutory expense ratio = taxable income
The expense ratio you can apply depends on your business activity. Penzum supports all three statutory expense ratio categories:

40% expense ratio

Applies to most general business and service activities.

80% expense ratio

Applies to specific production, trade, and other qualifying activities listed in the tax law.

90% expense ratio

Applies to retail trade activities as defined by law.
Your expense ratio category is set during onboarding based on your registered activity. If you are unsure which category applies to you, consult your accountant.

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Annual revenue limit

Átalányadó comes with a statutory annual revenue ceiling. If your revenue exceeds this limit during the tax year, you must switch to a different tax form for the remainder of that year. Penzum monitors your cumulative revenue throughout the year and displays a warning on your Dashboard and in the Calculator as you approach the limit — giving you time to plan ahead.
Exceeding the annual revenue limit has significant tax consequences. If you are close to the limit, speak with your accountant before issuing additional invoices.

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Taxes that apply under flat-rate taxation

The specific taxes you owe depend on your business type. Penzum automatically determines which taxes apply based on the business profile you configured during setup.
TaxWho it applies to
Personal income tax (SZJA)All flat-rate taxpayers
Social security contribution (TB-járulék)Full-time sole traders only
Social contribution tax (szociális hozzájárulási adó)Full-time sole traders only
Local business tax (HIPA)Optional — only if enabled in settings
If you are a part-time sole trader (e.g., you also have a full-time employment contract) or a retired sole trader, your social contribution obligations differ from those of a full-time EV. Penzum calculates your taxes according to your registered business type automatically.

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Tax credits

Certain personal circumstances entitle you to reduce your income tax liability. Penzum applies these credits to your calculations once you configure them.
1

Open Settings

Navigate to Settings → Personal Data in the Penzum sidebar.
2

Enter your qualifying life situation

Select any credits that apply to you. Supported credits include:
  • Family tax credit — for parents raising dependent children
  • Chronic illness credit — for taxpayers with a qualifying long-term condition
  • First marriage credit — available in the first 24 months of a first marriage
3

Save your changes

Save the form. Penzum immediately incorporates the credit into your tax estimates in the Calculator and on the Dashboard.
Keep your personal data up to date whenever your circumstances change — for example, after the birth of a child or a change in marital status — so that your tax estimates remain accurate throughout the year.