KATA (flat-rate tax for small taxpayers)
KATA is Hungary's flat-rate tax for small taxpayers, a fixed monthly tax that can only be chosen under stricter conditions since 1 September 2022.
Updated:
Explanation
Under the 2022 rules a KATA business may earn revenue from private individuals. According to NAV, if it earns revenue from a business payer, its KATA status ends on the day before. The revenue limit is HUF 18 million a year, HUF 1.5 million per month pro rata.
Check the monthly tax amount and the exact conditions on NAV's site, and decide on any switch with an accountant; this page is not tax advice.
Sources
This is general information, not legal or tax advice. The rules come from: NAV: Az új katával kapcsolatos gyakran ismételt kérdések (checked )