# Hungary: income tax for the self-employed (2026)

Source-cited draft: not reviewed by an accountant, not for filing. Built by the OpenAccountants team.

This skill covers how a Hungarian sole trader (egyéni vállalkozó) pays personal income tax (személyi jövedelemadó, szja) on business income in 2026. It links to the other Hungary skills and does not repeat them:

- [hu-social-contributions](hu-social-contributions.md): the 18.5% social security contribution (TB) and the 13% social contribution tax (szocho) the same person pays.
- [hu-payroll](hu-payroll.md): wages, and the sole trader's duties as an employer.
- [hu-cross-border](hu-cross-border.md): residence, non-residents, treaty relief, arriving and leaving.
- [hu-corporate-tax](hu-corporate-tax.md): companies, including a sole trader's own company (egyéni cég, Kft.).

Law used: the Szja tv. (Act CXVII of 1995 on personal income tax) and the Kata tv. (Act XIII of 2022 on the small-taxpayer fixed tax), read on njt.jog.gov.hu on 2026-10-23 in the version in force from 1 October 2026; NAV information sheets 3, 99 and 100 for 2026. The short address njt.hu refused connections.

**What changed for 2026.**
- The general flat-rate cost ratio rose from 40% to 45% on 1 January 2026 (Szja tv. 53. § (1) a), as amended by Act LXXXIV of 2025, 3. § a), in force 1 January 2026 under 35. § (3) of that Act).
- The minimum wage is HUF 322,800 a month (Government Decree 426/2025. (XII. 23.), 2. § (1)). Every threshold tied to the annual minimum wage moved with it: the flat-rate ceilings are HUF 38,736,000 and 193,680,000, and the tax-free part of flat-rate income is HUF 1,936,800.
- The family allowance is HUF 133,340, 266,660 and 440,000 per child a month (Szja tv. 29/A. § (2)).
- The mothers under 30 allowance (Act XIII of 2025) and the mothers of two children allowance (Act XIV of 2025) apply from 1 January 2026; the mothers of three children allowance (Act XV of 2025) from 1 October 2025. Both cover a sole trader's draw and flat-rate income.

## Who this applies to

- **Sole traders (egyéni vállalkozó)** in the register of sole traders (egyéni vállalkozói nyilvántartás), for the activities registered there (Szja tv. 3. § 17.). The Szja tv. also treats as sole traders: lawyers, notaries and independent court bailiffs working outside a firm, individual patent attorneys and practising vets (NAV sheet 3, part I).
- Hungarian tax residents are taxed on worldwide income; non-residents on Hungarian-source income. Residence is in [hu-cross-border](hu-cross-border.md).
- **Each sole trader is in one of three regimes for the whole year:**
  - **Flat-rate taxation (átalányadózás).** Income is revenue minus a fixed cost ratio. No actual costs (Szja tv. 50.-56. §).
  - **Real-cost taxation (vállalkozói jövedelem szerinti adózás).** Revenue minus actual costs, taxed in two layers (Szja tv. 49/B.-49/C. §).
  - **KATA (kisadózó vállalkozók tételes adója).** A fixed HUF 50,000 a month that replaces the income tax, TB and szocho (Kata tv. 7.-8. §).
- **Who can use KATA.** Only a full-time (főfoglalkozású) sole trader. Someone who for the whole month has a job of at least 36 hours a week, is a pensioner, a full-time student, or is insured in another state under EU coordination or a bilateral agreement cannot (Kata tv. 2. § 2.; NAV sheet 99, part 1). Status ends on the day before any revenue from a business payer (kifizető), Hungarian or foreign, except taxi transport, and on revenue from letting property (Kata tv. 5. § (1); NAV sheet 99, part 3).
- Not covered here: farmers (mezőgazdasági őstermelő), private landlords who do not trade as a sole trader, employees, and income from capital (interest, dividends, capital gains).

## Rates, bands and thresholds

| Item | Rate or amount | Year | Source |
|---|---|---|---|
| Personal income tax (szja), flat | 15% of the tax base | 2026 | [Szja tv. 8. § (1)](https://njt.jog.gov.hu/jogszabaly/1995-117-00-00) |
| Minimum wage (minimálbér) / guaranteed minimum wage (garantált bérminimum), monthly | HUF 322,800 / HUF 373,200 | from 2026-01-01 | [426/2025. Korm. rendelet 2. § (1)-(2)](https://njt.jog.gov.hu/jogszabaly/2025-426-20-22) |
| Annual minimum wage (12 times the monthly minimum wage on 1 January) | HUF 3,873,600 | 2026 | [Szja tv. 3. § 84.](https://njt.jog.gov.hu/jogszabaly/1995-117-00-00); [NAV sheet 100, part 2](https://nav.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/100.-Az-egyeni-vallalkozok-atalanyadozasanak-alapveto-szabalyai-2026.-02.-20) |
| Flat-rate revenue ceiling, general (10 times annual minimum wage) | HUF 38,736,000 | 2026 | [Szja tv. 52. § (1) a)](https://njt.jog.gov.hu/jogszabaly/1995-117-00-00); [NAV sheet 100, part 2](https://nav.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/100.-Az-egyeni-vallalkozok-atalanyadozasanak-alapveto-szabalyai-2026.-02.-20) |
| Flat-rate revenue ceiling, retail only (50 times annual minimum wage) | HUF 193,680,000 | 2026 | [Szja tv. 52. § (1) b)](https://njt.jog.gov.hu/jogszabaly/1995-117-00-00) |
| Flat-rate cost ratio, any activity not listed below | 45% | from 2026-01-01 | [Szja tv. 53. § (1) a)](https://njt.jog.gov.hu/jogszabaly/1995-117-00-00); [Act LXXXIV of 2025, 35. § (3)](https://njt.jog.gov.hu/jogszabaly/2025-84-00-00) |
| Flat-rate cost ratio, activities listed in 53. § (2) (building, manufacturing, repairs, hairdressing and beauty, taxi and road haulage, catering, driving schools, photography and others, by ÖVTJ'24 code), only if all the year's revenue comes from these activities (or these plus retail) | 80% | 2026 | [Szja tv. 53. § (1) b), (2)](https://njt.jog.gov.hu/jogszabaly/1995-117-00-00) |
| Flat-rate cost ratio, retail only all year (catering excluded) | 90% | 2026 | [Szja tv. 53. § (1) c)](https://njt.jog.gov.hu/jogszabaly/1995-117-00-00) |
| Tax-free part of flat-rate income (half the annual minimum wage) | HUF 1,936,800 | 2026 | [Szja tv. 1. számú melléklet 4.48.](https://njt.jog.gov.hu/jogszabaly/1995-117-00-00); [NAV sheet 100, part 3](https://nav.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/100.-Az-egyeni-vallalkozok-atalanyadozasanak-alapveto-szabalyai-2026.-02.-20) |
| Real-cost regime: business profit tax (vállalkozói személyi jövedelemadó) | 9% of the business tax base | 2026 | [Szja tv. 49/B. § (9)](https://njt.jog.gov.hu/jogszabaly/1995-117-00-00) |
| Real-cost regime: income minimum (jövedelem-(nyereség-)minimum) | 2% of business revenue | 2026 | [Szja tv. 49/B. § (8), (23)](https://njt.jog.gov.hu/jogszabaly/1995-117-00-00) |
| Real-cost regime: tax on the business dividend base (vállalkozói osztalékalap) | 15% | 2026 | [Szja tv. 49/C. §, 8. § (1)](https://njt.jog.gov.hu/jogszabaly/1995-117-00-00); [NAV sheet 3, part I.1.4](https://nav.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/03.-Az-egyeni-vallalkozok-szja--es-jarulekkotelezettsege-2026.-08.-31.) |
| Real-cost regime: small business tax credit (interest on loans for business assets) | Up to 70% of the 9% tax | 2026 | [Szja tv. 13. számú melléklet](https://njt.jog.gov.hu/jogszabaly/1995-117-00-00); [NAV sheet 3, part I.1.3](https://nav.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/03.-Az-egyeni-vallalkozok-szja--es-jarulekkotelezettsege-2026.-08.-31.) |
| KATA fixed tax | HUF 50,000 a month, for every started month | 2026 | [Kata tv. 7. § (1)-(2)](https://njt.jog.gov.hu/jogszabaly/2022-13-00-00) |
| KATA surtax (különadó) | 40% of annual KATA revenue above HUF 18,000,000 (HUF 1,500,000 per month of liability in a part year) | 2026 | [Kata tv. 7. § (4)-(5)](https://njt.jog.gov.hu/jogszabaly/2022-13-00-00) |
| Family allowance (családi kedvezmény), per qualifying child per month | 1 child: HUF 133,340; 2 children: HUF 266,660 each; 3 or more: HUF 440,000 each | from 2026-01-01 | [Szja tv. 29/A. § (2)](https://njt.jog.gov.hu/jogszabaly/1995-117-00-00) |
| First marriage allowance (első házasok kedvezménye) | HUF 33,335 a month off the base, for up to 24 months | 2026 | [Szja tv. 29/C. § (3)-(4)](https://njt.jog.gov.hu/jogszabaly/1995-117-00-00) |
| Under-25 allowance (25 év alatti fiatalok kedvezménye) | Eligible income up to the July 2025 average gross wage, HUF 715,765 a month | 2026 | [Szja tv. 29/F. § (2)](https://njt.jog.gov.hu/jogszabaly/1995-117-00-00); [NAV sheet 100, note 27](https://nav.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/100.-Az-egyeni-vallalkozok-atalanyadozasanak-alapveto-szabalyai-2026.-02.-20) |
| Mothers under 30; mothers of two children (in 2026 only if she turns 40 after 2025-12-31); mothers of three children; mothers of four or more | The draw (kivét) or the taxable flat-rate income is free of szja | 2026 | [Act XIII of 2025, 1. §](https://njt.jog.gov.hu/jogszabaly/2025-13-00-00); [Act XIV of 2025, 1. §, 4. §](https://njt.jog.gov.hu/jogszabaly/2025-14-00-00); [Act XV of 2025, 1. §, 4. §](https://njt.jog.gov.hu/jogszabaly/2025-15-00-00); [Szja tv. 29/D. §](https://njt.jog.gov.hu/jogszabaly/1995-117-00-00) |
| Late payment interest (késedelmi pótlék) | Central bank base rate plus 5 points, per day /365. Base rate 5.50% from 26 August 2026, held on 20 October 2026, so 10.50% a year | 2026 | [Art. 209. § (1)](https://njt.jog.gov.hu/jogszabaly/2017-150-00-00); [NAV, base rate notice of 25 August 2026](https://nav.gov.hu/ugyfeliranytu/jegybank); [MNB, 20 October 2026](https://www.mnb.hu/monetaris-politika/a-monetaris-tanacs/kozlemenyek/2026/kozlemeny-a-monetaris-tanacs-2026-oktober-20-i-uleserol) |

## The taxable base

### Flat-rate taxation (átalányadózás)

1. **Revenue (vállalkozói bevétel).** Everything received for the business in the year, on a cash basis (Szja tv. 10. számú melléklet). Grants paid to cover costs or for development are not revenue here; they are taxed as self-employment income (Szja tv. 51. § (1)).
2. **Flat-rate income = revenue x (1 - cost ratio).** The ratio depends on what the revenue came from, shown by the invoices issued, not on the registered activity (NAV sheet 100, part 3). If the activity changes in the year so that a lower ratio applies, the lower ratio applies back to 1 January (Szja tv. 53. § (3)).
3. **Tax-free part.** The first HUF 1,936,800 of flat-rate income is exempt (1. számú melléklet 4.48.). It is not cut for a part year (NAV sheet 100, part 3).
4. **Taxable income = flat-rate income - 1,936,800.** It joins the consolidated tax base and is taxed at 15%. The family, mothers', under-25, first marriage and personal allowances reduce it (NAV sheet 100, part 4).
5. **No actual costs.** All costs, depreciation and 20% a year of losses carried from before are treated as already deducted (Szja tv. 54. § (1)).
6. **Losing the regime.** Revenue above the ceiling (pro rata for a part year, 50. § (8)) or a final default fine for not issuing an invoice or receipt ends the regime (52. § (2), 55. §). On a ceiling breach the sole trader moves to the real-cost regime for the whole year. A sole trader who leaves or loses flat-rate taxation cannot choose it again for that year and the next 12 months (50. § (7)).

### Real-cost taxation (vállalkozói jövedelem szerinti adózás)

Two layers. The owner's own pay is taxed like a wage; the profit left in the business is taxed as business income and then as a dividend.

1. **Owner's draw (vállalkozói kivét).** The amount the sole trader decides to pay themself for personal work. It is a business cost and, for the person, self-employment income in the consolidated tax base taxed at 15%, with no cost deduction (NAV sheet 3, part I.1.2.1). The allowances (family, mothers', under-25) reduce it.
2. **Business income = revenue - allowable costs.** Costs follow Szja tv. 4. and 11. számú melléklet: they must be paid in the year, documented, and incurred to earn the revenue. Costs include the draw and the sole trader's own szocho. Costs exclude the szja itself, the KATA tax and the sole trader's own 18.5% TB contribution (NAV sheet 3, part I.1.2.1). Revenue reducing items include the small-business investment allowance (kisvállalkozói kedvezmény) and the development reserve (49/B. § (6)).
3. **Business tax base.** Business income minus losses brought forward. If it is below 2% of revenue (the income minimum), tax is due on 2% of revenue unless the sole trader files the statement allowed instead. The income minimum does not apply in the year of starting and the next year if there was no sole trader activity in the 36 months before, or after a natural disaster (49/B. § (20), (23); NAV sheet 3, part I.1.3).
4. **Business profit tax: 9% of the business tax base** (49/B. § (9)), less the small business interest credit (up to 70% of the tax) and foreign tax relief.
5. **Business dividend base (vállalkozói osztalékalap).** Business tax base plus any small-business investment allowance taken, minus the 9% tax (49/B. § (18)), adjusted under 49/C. § (for example, reduced by investment spending in the year). Taxed at 15%, paid with the annual return. Szocho at 13% is also due on it until the person's income for the year reaches 24 times the minimum wage, HUF 7,747,200 (see [hu-social-contributions](hu-social-contributions.md)).

### KATA

The HUF 50,000 a month replaces the szja, the TB and the szocho on the sole trader's own business income (Kata tv. 8.; Tbj. 38. § (2)). It does not cover VAT, local business tax or tax on wages paid to staff. Revenue above HUF 18,000,000 a year (HUF 1,500,000 times the months of liability in a part year) bears the 40% surtax (Kata tv. 7. § (4)-(5)). Benefits are calculated on HUF 108,000 a month (NAV sheet 99, part 5).

## Deadlines and filing

| What | When | Where |
|---|---|---|
| Choose flat-rate taxation, existing sole trader | In the statement attached to the previous year's szja return, by its deadline (20 May 2026 for 2026). The choice stays until withdrawn | NAV, annual szja return (Szja tv. 8. számú melléklet 1.; NAV sheet 100, part 1) |
| Choose flat-rate taxation, new sole trader | When registering | NAV Vállalkozói Ügysegéd (NAV sheet 100, part 1) |
| Choose KATA | Any time in the year; status starts on the first day of the next month (new sole trader: from registration) | Form T101E or at registration (NAV sheet 99, part 2) |
| Szja advance (flat-rate income above HUF 1,936,800; under the real-cost regime the 15% on the draw and the 9% on the business advance base) | Quarterly, by the 12th of the month after the quarter | NAV account 10032000-06056353 (Szja tv. 46. § (1), (9), 49. § (4), 8. számú melléklet 9.; NAV sheet 3, part I.1.6) |
| KATA fixed tax | Monthly, by the 12th of the next month; no return, NAV posts it | NAV account 10032000-01076349 (Kata tv. 7. § (3)) |
| Annual szja return for 2026 (business income, 9% tax, dividend base tax and its szocho) | 20 May 2027. NAV prepares a draft that the sole trader must complete with the business figures | NAV eSZJA (NAV sheet 3, part I.1.6) |
| KATA revenue statement and 40% surtax | 25 February 2027; within 30 days if status ends during the year | NAV, KATA form (Kata tv. 10. § (1), 7. § (6)) |
| Report a KATA revenue from a business payer or from letting property | Within 15 days of receiving it | NAV (Kata tv. 5. § (2)-(3); NAV sheet 99, part 3) |

If the sole trader writes their sole-trader registration number on the invoice, a Hungarian payer does not withhold an advance (Szja tv. 46. § (4) b); NAV sheet 100, note 18).

## Penalties and interest

- **Late payment interest (Art. 209. § (1)).** Central bank base rate plus 5 points, divided by 365, per day late. The base rate is 5.50% from 26 August 2026 (held on 20 October 2026), so 10.50% a year.
- **Tax penalty (adóbírság, Art. 215. § (3)-(4)).** 50% of the tax shortfall found on audit; 200% where revenue was hidden or records falsified.
- **Default fine (mulasztási bírság, Art. 220. § (1)).** Up to HUF 400,000 for an individual for a late, missing or wrong return or registration.
- **Missed return (Art. 221. §).** NAV first sends a 15-day notice. If the return is still missing, a fixed fine of HUF 50,000 for an individual and a second 15-day notice; after that, HUF 200,000 (Art. 221. § (2)-(3)).
- **Self-correction (önellenőrzés, Art. 212. § (1)).** A surcharge of the base rate /365 per day; 1.5 times that on a repeat self-correction of the same return.
- **Regime loss.** A final default fine for not issuing invoices or receipts ends flat-rate taxation from the day the decision becomes final (Szja tv. 55. §) and ends KATA status (NAV sheet 99, part 3). Under KATA, an enforceable tax debt above HUF 100,000 on 31 December also ends the status unless paid before the decision becomes final.

## Cross-border points

- **Foreign clients and KATA.** Revenue from a foreign company or other foreign organisation counts as revenue from a payer and ends KATA status the day before (Kata tv. 2. § 7., 5. § (1) g); NAV sheet 99, part 3). Under KATA, revenue can come only from private individuals who are not business payers, in Hungary or abroad; taxi transport is the one exception.
- **Insured abroad.** A sole trader insured in another state under the EU coordination regulations (A1 certificate) or a bilateral agreement is not full-time for KATA and cannot use it (NAV sheet 99, part 1). Contributions are in [hu-social-contributions](hu-social-contributions.md).
- **Foreign permanent establishment.** Under the real-cost regime, business income that a treaty lets a foreign permanent establishment's state tax is taken out of the Hungarian base. Without a treaty, 90% of the foreign tax is credited, up to the average Hungarian tax on that income (Szja tv. 49/B. § (9) a); NAV sheet 3, part I.1.3).
- **Residence, non-residents and treaties** are in [hu-cross-border](hu-cross-border.md).

## Worked examples

### Example 1: flat-rate IT consultant, HUF 12,000,000 revenue

Dóra is a full-time sole trader doing IT consulting, which is not on the 80% list, so the 45% cost ratio applies. Her 2026 revenue is HUF 12,000,000, well under the HUF 38,736,000 ceiling. Her flat-rate income is 55% of revenue, HUF 6,600,000. The first HUF 1,936,800 is tax-free, so her taxable income is HUF 4,663,200 and her szja is 15% of that, HUF 699,480. She pays it in quarterly advances by the 12th of the month after each quarter and settles in the return due 20 May 2027. Her TB and szocho are worked out in [hu-social-contributions](hu-social-contributions.md).

```oa-check
name: HU 2026 flat-rate sole trader, 45% ratio, HUF 12,000,000 revenue
inputs:
  revenue: 12000000
  cost_ratio_pct: 45
  monthly_minimum_wage: 322800
  szja_rate_pct: 15
steps:
  - flat_rate_income: revenue * (100 - cost_ratio_pct) / 100
  - tax_free: monthly_minimum_wage * 12 / 2
  - taxable: max(flat_rate_income - tax_free, 0)
  - szja: taxable * szja_rate_pct / 100
expected:
  flat_rate_income: 6600000
  tax_free: 1936800
  taxable: 4663200
  szja: 699480
```

NAV's own worked figure in sheet 100 uses the same steps: HUF 7,000,000 revenue at 45% gives HUF 3,850,000, of which HUF 1,913,200 is taxable and HUF 286,980 is the szja.

### Example 2: real-cost regime, two layers, first year of trading

Gábor registered as a sole trader on 1 January 2026, with no sole trader activity in the previous 36 months. He uses the real-cost regime. His 2026 revenue is HUF 20,000,000 and his other allowable costs are HUF 8,015,000. He takes a draw of HUF 500,000 a month, HUF 6,000,000 a year, above the guaranteed minimum wage, so the contribution floor does not bite.

- **Draw.** Szja 15% of HUF 6,000,000 is HUF 900,000, paid in quarterly advances. He also owes 18.5% TB (HUF 1,110,000) and 13% szocho (HUF 780,000) on the draw.
- **Costs paid in 2026.** The draw is a cost. His own szocho is a cost when paid. The szocho for the first three quarters (HUF 585,000) is paid in 2026; the fourth quarter's is paid by 12 January 2027 and is a 2027 cost. His own TB is not a cost.
- **Business income** is HUF 20,000,000 - 8,015,000 - 6,000,000 - 585,000 = HUF 5,400,000. The income minimum (2% of revenue, HUF 400,000) does not apply in his first year, and his income is above it anyway.
- **9% business tax:** HUF 486,000, paid in quarterly advances during the year and settled in the return. **Dividend base:** HUF 4,914,000, taxed at 15%: HUF 737,100.
- **Szocho on the dividend base** stops when his income for the year reaches HUF 7,747,200. His draw already uses HUF 6,000,000, so only HUF 1,747,200 of the dividend base bears 13% szocho: HUF 227,136.

```oa-check
name: HU 2026 real-cost sole trader, first year, two layers
inputs:
  revenue: 20000000
  other_costs: 8015000
  draw: 6000000
  months_szocho_paid_in_year: 9
  monthly_minimum_wage: 322800
steps:
  - szja_on_draw: draw * 15 / 100
  - tb_on_draw: draw * 18.5 / 100
  - szocho_on_draw: draw * 13 / 100
  - szocho_paid_in_year: szocho_on_draw * months_szocho_paid_in_year / 12
  - business_income: revenue - other_costs - draw - szocho_paid_in_year
  - business_tax: business_income * 9 / 100
  - dividend_base: business_income - business_tax
  - dividend_tax: dividend_base * 15 / 100
  - szocho_cap: monthly_minimum_wage * 24
  - szocho_on_dividend: min(dividend_base, max(szocho_cap - draw, 0)) * 13 / 100
  - total_szja_side: szja_on_draw + business_tax + dividend_tax
expected:
  szja_on_draw: 900000
  tb_on_draw: 1110000
  szocho_paid_in_year: 585000
  business_income: 5400000
  business_tax: 486000
  dividend_base: 4914000
  dividend_tax: 737100
  szocho_cap: 7747200
  szocho_on_dividend: 227136
  total_szja_side: 2123100
```

The edge case: from his third year, if business income ever fell below 2% of revenue, the 9% would be charged on 2% of revenue unless he files the statement instead (Szja tv. 49/B. § (8), (20)).

## Ask the client first

1. Which regime were you in for 2026: flat-rate, real-cost or KATA? When did you choose it?
2. What did the revenue come from? The invoice activity (ÖVTJ'24 code) sets the 45%, 80% or 90% ratio.
3. Do you have a job of 36 hours a week or more, are you a full-time student, or a pensioner? This decides KATA eligibility and your contributions.
4. Under KATA: did any revenue come from a company, another business payer or a foreign organisation, or from letting property?
5. Children and age: number of children counting for family benefit, and the mother's date of birth. These decide the family, mothers' and under-25 allowances.
6. Real-cost regime: monthly draw, when you started trading, and any loans or investment in business assets.

## Sources

| Source | URL | Read on |
|---|---|---|
| Szja tv., Act CXVII of 1995 (personal income tax), 3. §, 8. §, 29.-29/F. §, 46. §, 47. §, 49. §, 49/B.-49/C. §, 50.-56. §, 1., 8., 10., 11. and 13. számú melléklet, version in force from 2026-10-01 | https://njt.jog.gov.hu/jogszabaly/1995-117-00-00 | 2026-10-23 |
| Act LXXXIV of 2025, 35. § (entry into force of the 45% cost ratio) | https://njt.jog.gov.hu/jogszabaly/2025-84-00-00 | 2026-10-23 |
| Kata tv., Act XIII of 2022 (small-taxpayer fixed tax), 2. §, 5. §, 7.-8. §, 10. § | https://njt.jog.gov.hu/jogszabaly/2022-13-00-00 | 2026-10-23 |
| Act XIII of 2025 (mothers under 30) | https://njt.jog.gov.hu/jogszabaly/2025-13-00-00 | 2026-10-23 |
| Act XIV of 2025 (mothers of two children) | https://njt.jog.gov.hu/jogszabaly/2025-14-00-00 | 2026-10-23 |
| Act XV of 2025 (mothers of three children) | https://njt.jog.gov.hu/jogszabaly/2025-15-00-00 | 2026-10-23 |
| Art., Act CL of 2017 (tax procedure), 209. §, 212. §, 215. §, 220.-221. § | https://njt.jog.gov.hu/jogszabaly/2017-150-00-00 | 2026-10-23 |
| Government Decree 426/2025. (XII. 23.) on the 2026 minimum wage and guaranteed minimum wage | https://njt.jog.gov.hu/jogszabaly/2025-426-20-22 | 2026-10-23 |
| NAV information sheet 3, Egyéni vállalkozók szja- és járulékkötelezettsége (2026-08-31) | https://nav.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/03.-Az-egyeni-vallalkozok-szja--es-jarulekkotelezettsege-2026.-08.-31. | 2026-10-23 |
| NAV information sheet 100, Az egyéni vállalkozók átalányadózásának alapvető szabályai (2026-02-20) | https://nav.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/100.-Az-egyeni-vallalkozok-atalanyadozasanak-alapveto-szabalyai-2026.-02.-20 | 2026-10-23 |
| NAV information sheet 99, Kisadózó vállalkozók tételes adója (2026-02-20) | https://nav.gov.hu/pfile/file?path=/ugyfeliranytu/nezzen-utana/inf_fuz/2026/99.-Kisadozo-vallalkozok-teteles-adoja-kata-2026.-02.-20 | 2026-10-23 |
| NAV, notice on the central bank base rate (25 August 2026: 5.50% from 26 August 2026) | https://nav.gov.hu/ugyfeliranytu/jegybank | 2026-10-23 |
| MNB, Monetary Council statement of 20 October 2026 (base rate held at 5.50%) | https://www.mnb.hu/monetaris-politika/a-monetaris-tanacs/kozlemenyek/2026/kozlemeny-a-monetaris-tanacs-2026-oktober-20-i-uleserol | 2026-10-23 |

Not yet confirmed: the form number of the 2026 annual szja return (NAV had not published the 2026 form when read); the full list of revenue-reducing items and the small-business investment allowance conditions (read only in NAV sheet 3, not each paragraph of 49/B. § (6)); the 49/C. § adjustments to the dividend base other than investment spending; the treatment of a sole trader who switches regime during the year; local business tax (helyi iparűzési adó), which is not covered here.

> Contributed by Ryan Duguid.