KATA

KATA (kisadózók tételes adója — the itemised tax for small businesses) is a simplified tax scheme where you pay a fixed monthly amount regardless of your actual revenue, up to an annual ceiling.

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Monthly KATA payment

The monthly tax is fixed and does not depend on revenue: 50,000 HUF/month as a full-time sole trader — for a full year, this amounts to 600,000 HUF in total tax, even if your revenue approaches the annual ceiling.

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Annual revenue ceiling

The statutory annual revenue ceiling is 18,000,000 HUF. Exceeding this limit triggers additional tax obligations on the surplus amount. Penzum tracks your year-to-date revenue against this ceiling on the Dashboard, showing how much headroom you have remaining.

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Limit alerts

Penzum automatically notifies you when your revenue reaches 80% or 100% of the annual ceiling — via email and push notification.

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Obligations calendar

Your monthly KATA payment deadlines appear automatically on the Obligations page. You can mark each payment as completed using the standard three-step checkbox system.

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Switching tax forms

Switching between KATA, átalányadó (flat-rate tax), or VSZJA (itemised entrepreneurial income tax) is only possible with effect from 1 January. You can record a tax form change on the Life Events page — if you pick any other date, Penzum automatically corrects it to 1 January and reminds you of the required filing steps.

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Special restrictions

KATA has specific legal restrictions, for example on transactions with affiliated parties. Penzum does not validate these rules — consult your accountant for guidance on related-party situations.