Átalányadó and KATA: Choosing Your Penzum Tax Form

Penzum supports two tax forms available to Hungarian sole traders: Flat-Rate Tax (átalányadó) and KATA. The tax form you select is the foundation of every calculation Penzum makes — from your real-time tax estimate to the deadlines shown on your obligations calendar. This page explains what each form involves so you can confirm the right choice with your accountant.

Flat-Rate Tax (Átalányadó)
KATA

Flat-rate tax is a system in which a statutory cost ratio is deducted from your gross revenue before tax is calculated. You are taxed on the resulting reduced base rather than on your full income, which means you do not need to track every individual business expense for tax calculation purposes — though tracking expenses in Penzum is still good practice for understanding your actual financial position.Key characteristics:

Characteristic	Detail
Annual revenue limit	Subject to the VAT-exemption threshold set by NAV (verify the current figure with your accountant or at nav.gov.hu)
Cost ratio	Determined by your business activity — typically 40 %, 80 %, or 90 % deduction from revenue
Payment schedule	Monthly or quarterly, depending on your registration
Tax types	Personal income tax (SZJA), social security contribution (TB-járulék), and social contribution tax (szociális hozzájárulási adó)

Penzum handles all three cost ratio categories. Your applicable category is determined by your business activity code (TEÁOR/ÖVTJ) — confirm the correct one with your accountant or NAV records.

If you operate under átalányadó, your obligations calendar will show monthly or quarterly deadlines for each of the three tax types listed above.

KATA (kisadózók tételes adója — the itemised tax for small businesses) replaces most standard tax obligations with a single fixed monthly payment. The amount you owe each month is the same regardless of how much revenue you earn, up to the annual revenue ceiling.Key characteristics:

Characteristic	Detail
Annual revenue limit	A statutory ceiling set by law — earning above it requires switching to a different tax form
Monthly payment	A fixed amount per month, irrespective of actual revenue
Payment schedule	Monthly
Tax types	Single lump-sum KATA payment covers all included obligations

The administrative simplicity of KATA makes it attractive for sole traders with straightforward, consistent income. However, it is only available under specific legal conditions, and exceeding the annual revenue limit triggers additional obligations.

If you select KATA, your obligations calendar will display the fixed monthly KATA payment deadline. Penzum also tracks your cumulative revenue against the annual limit so you can see how much headroom you have.

Choosing the right form

Choosing a tax form is a legal and financial decision that depends on your specific circumstances, business activity, and registration status. Penzum does not advise on which tax form to choose — consult your accountant before selecting or changing your tax form.

Comparing tax burden with Scenario Analysis

If you are on the Navigator plan, the Scenario Analysis feature lets you model your estimated tax burden under both átalányadó and KATA using your actual income figures. This gives you a data-driven starting point for the conversation with your accountant.

Scenario Analysis is a Navigator-only feature. Navigate to Tools → Scenario Analysis to open it. The results are estimates only and do not constitute tax advice.

​Choosing the right form

​Comparing tax burden with Scenario Analysis

Choosing the right form

Comparing tax burden with Scenario Analysis