> ## 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.

# KATA

> The itemised tax for small businesses in Penzum

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.

<Info>
  KATA can currently only be selected for **full-time** sole traders in Penzum.
</Info>

## 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 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](/en/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.