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Penzum supports three sole-trader tax forms: flat-rate tax (átalányadó), KATA, and itemised entrepreneurial income tax (vállalkozói SZJA / VSZJA).

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Flat-rate tax (átalányadó)

Under flat-rate tax, a statutory cost-ratio percentage is deducted from your revenue — the remainder is your tax base, which is then taxed. Penzum handles all three cost-ratio categories (45%, 80%, 90%); which one applies to you should be confirmed with your accountant or NAV records. Key features:
  • Annual revenue ceiling (VAT-exemption threshold)
  • Monthly/quarterly contribution payments
  • Personal income tax (SZJA), social security contribution (TB), and social contribution tax (szocho)

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KATA

The itemised tax for small businesses (KATA) is a fixed monthly tax burden — independent of actual revenue, up to a set annual revenue ceiling.
KATA can only be selected for full-time sole traders in Penzum.
Key features:
  • Fixed monthly tax amount
  • Annual revenue ceiling (a different tax form is required above it)
  • Simpler administration

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Itemised entrepreneurial income tax (VSZJA)

VSZJA is based on itemised cost accounting — you deduct your actual, receipt-verified costs from revenue, rather than a fixed cost ratio. This requires you to keep your own records:
  • Withdrawal Log — monthly recording of amounts you pay out to yourself from the business
  • Fixed Assets — asset purchases over HUF 200,000 and their depreciation
  • Cash Book — mandatory under VSZJA if you have any cash income or expenses; Penzum turns it on automatically

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Which one should I choose?

Choosing a tax form depends on statutory conditions. Penzum does not advise on switching tax forms — always confirm with your accountant.
The Scenario analysis feature lets you see how your tax burden would look under different tax forms — but make the final decision with a professional.