> ## Documentation Index
> Fetch the complete documentation index at: https://docs.penzum.app/llms.txt
> Use this file to discover all available pages before exploring further.

# Flat-rate tax

> The basics of flat-rate tax (átalányadó) for sole traders

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.

## Annual revenue ceiling

Flat-rate taxation has an annual revenue ceiling. If you exceed it, a different tax form applies for the rest of the tax year — your accountant can advise on the details.

Penzum flags it on the Dashboard and in the calculator when you're approaching the ceiling.

## 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.

## 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**.