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.
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.
KATA can currently only be selected for full-time sole traders in Penzum.
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.
Limit alerts
Penzum automatically notifies you when your revenue reaches 80% or 100% of the annual ceiling — via email and push notification.
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.
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.
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. 
