# Tax rules · v2.3

Reviewed 3 November 2026. Each tax mode has its own saved input profile. Only revenue, year, currency, display period and statutory overrides are shared. Átalányadó and KATA exclude actual expenses; VSZJA and KIVA each use their own saved expenses and owner compensation, including while their fields are hidden. Mode selection changes only the displayed form, never the inputs used to compute other modes. Legacy shared inputs are copied into the applicable profiles once, retaining previously saved amounts. The headline for átalányadó/KATA is after taxes, before actual expenses; their comparison cards retain that basis. Other cards include their own saved expenses. Thus the cards represent separately configured scenarios, not identical economic assumptions.

Monthly revenue and itemized expense entries are converted to annual HUF. Salary remains monthly. Currency conversion affects display only. Rates are fetched once on load; the header shows their provider date and the footer attributes Frankfurter.

This application estimates a full calendar year with uniform income, no suspension, one municipality, no personal tax relief, no VAT cash flows. Amounts are HUF; currency conversion is display only. It is not a tax return engine.

## Published rules

- 2026 minimum wage 322,800/month; guaranteed minimum 373,200/month. 426/2025 (XII.23.) government decree.
- Átalányadó general expense ratio: 45% in 2026, 50% in 2027; special 80% and 90% ratios depend on legally qualifying activities, not a free choice. Annual exempt income: six monthly minimum wages. Revenue ceiling: 120 monthly minimum wages, or 600 for exclusively qualifying retail.
- SZJA 15%, TB 18.5%, szocho 13%. Full-time átalányadó contributions use at least the applicable wage floor. At least 36-hour employment / full-time students have no minimum contribution floor; own-right pensioners have neither TB nor szocho on átalány income. Annual averaging assumes even income; uneven receipts and quarterly cumulative contribution rules can change the result.
- From 2026, the minimum szocho base is 100%, replacing 112.5%.
- Simplified HIPA election: annual bases 2.5m / 6m / 8.5m at revenue boundaries 12m / 18m / 25m (120m for qualifying retail átalányadó). Above the election ceiling, use the general base. General deductions are legally eligible HIPA deductions, not all accounting expenses. Default local rate 2%; edit in Settings for your municipality. Local exemptions and multiple establishments are not modeled.
- KATA: current-law baseline 50,000/month and 40% on annual revenue above 18m. Only full-time sole proprietors receiving exclusively private-person revenue; taxi exception not modeled. The cap is not an absolute eligibility ceiling. Full 12 payment months assumed.
- Annual chamber contribution 5,000 included. Profession-specific chambers/exemptions not modeled.
- VAT exemption annual ceiling: 20m in 2026, 22m in 2027. This is a separate ceiling from KATA and átalányadó. Prior-year tests and cross-border VAT require separate checking.

## 2027 status

The 2027 wage figures are NOT treated as final: projections retain the 2026 wage baseline unless the user supplies scenario values in Settings (shared between years). No invented wage growth. The UI explicitly marks 2027 as planning.

The new KATA is now available as an explicitly labeled **draft scenario** for 2027, using the government consultation text linked below. It is the default 2027 KATA scenario; current-law continuity remains selectable. 2026 always retains its existing rules. This is not a claim that the draft has been enacted. The parliamentary PDF was CAPTCHA-protected, so the source used for this model is the accessible government consultation text, not a claimed review of the submitted bill. The legacy KATA transitional branch is not modeled.

### Draft KATA calculation (full 12 months)

- §7: main occupation 100,000 HUF/month; non-main (including modeled pensioner/student categories) 50,000/month. Revenue threshold 22m; 40% tax above it.
- §8: supplementary tax = max(0, 15% × eligible payer revenue − annual fixed KATA). Under §8(5), the part of revenue already exceeding the 22m threshold is excluded: eligible payer revenue = max(0, payer revenue − max(0, total revenue − 22m)).
- Payer revenue includes domestic and foreign payers as defined in §2, not just incorporated companies. The UI asks for payer share of total revenue.
- §5(1)(g): if one payer together with its related enterprises accounts for **at least 50% of all annual revenue**, KATA ends at year end. This is not a cap on aggregate business revenue and not the supplementary-tax trigger. The current-year estimate remains visible, with a warning and no best-result highlighting; the comparison states year-end termination.
- §5(1)(f): receipts from the current employer, employer in the preceding 24 months, or its successor/related company exclude a full-year KATA scenario. The UI asks this separately.
- Other legal exclusions (tax-number cancellation, property rental, etc.), switches and year-end termination reporting still require individual checking.

Example: total revenue 20m, payer revenue 12m spread across unrelated clients, largest payer group 6m. Full-time fixed KATA 1.2m; supplementary tax 0.6m; no excess tax. An individual payer group reaching 10m would instead trigger year-end termination. At 30m entirely from multiple payers each below 50%, supplementary tax is 2.1m and excess tax 3.2m, in addition to fixed KATA, HIPA and chamber contribution.

Proposed income-tax changes outside KATA remain excluded until enactment and applicability are verified.

## Existing comparison modes

VSZJA and KIVA remain simplified illustrations: full-time owner, general HIPA on revenue, all remaining profit distributed. They do not use the EV employment or HIPA election controls. Profit distribution now reserves HIPA and chamber contribution first. VSZJA excludes minimum TB top-up from deductible business profit. Income minimum tests, tax-base adjustments, carried losses, company eligibility beyond revenue, personal relief, and special cases need accountant review. KIVA salary below the minimum is not a validated payroll scenario. Comparisons are estimates, not tax-regime recommendations.

## Official sources

- [NAV: átalányadó changes, 2026–2027](https://nav.gov.hu/ado/szja/Kedvezo_valtozasok_az_atalanyadozasban)
- [NAV: VAT thresholds and szocho changes](https://nav.gov.hu/sajtoszoba/hirek/Igy_adozunk_jovore)
- [NAV: information booklets](https://nav.gov.hu/ugyfeliranytu/nezzen-utana/inf_fuz) — 2026 booklets 99 (KATA), 100 (átalányadó)
- [Local Tax Act, Htv. §§39, 39/A](https://net.jogtar.hu/jogszabaly?docid=99000100.tv)
- [KATA Act, 2022 XIII](https://net.jogtar.hu/jogszabaly?docid=a2200013.tv)
- [2025 LXXXIV explanatory memorandum: contribution minimum](https://njt.jog.gov.hu/jogszabaly/2025-84-K0-00)
- [Government: consultation draft, full normative text](https://kormany.hu/application/documents/6527f9fa-16c3-4245-a90b-95e4a91fdd13/download)
- [Government: proposed new KATA](https://kormany.hu/hirek/tobb-mint-szazezer-kisadozonak-kedvez-majd-az-uj-kata-rendszer)
- [Parliament: pending bills](https://www.parlament.hu/folyamatban-levo-torvenyjavaslatok)

## Maintenance

Keep statutory constants in calculator.js, interaction and persistence in app.js, and layout in styles.css. No framework, build, or runtime dependency. Preserve the existing localStorage key to retain saved 2026 inputs. Update this review date, sources, status, and tests together when legislation is enacted. Serve this directory using any static web server. Run `node --test calculator.test.cjs` for regression checks.