Glossary entry

Hungarian term or phrase:

tételes adó

English translation:

Small taxpayers\' itemized lump sum tax (\"KATA\")​​

Added to glossary by Zoltán Törőcsik
Apr 16, 2023 08:41
1 yr ago
16 viewers *
Hungarian term

tételes adó

Non-PRO Hungarian to English Law/Patents Law: Taxation & Customs jövedelemigazolás
Az adózó a 2021. évben a társas vállalkozása tekintetében a kisadózó vállalkozások tételes adójának alanya volt.

Proposed translations

9 hrs
Selected

Small taxpayers' itemized lump sum tax ("KATA")​​


Taxation – Doing Business in Hungary

doingbusinessinhungary.com
https://doingbusinessinhungary.com › taxation
Small taxpayers' itemized lump sum tax ("KATA")​​ KATA is a predictable and foreseeable alternative form of itemised taxation involving limited administration.

Hungarian Government Revises KATA Tax System

Euro Company Formations
https://www.eurocompanyformations.com › blog › hu...
Jul 21, 2022 — KATA is a flat-tax system where small Hungarian businesses pay a fixed monthly amount to cover all their Hungarian tax obligations. This ...

Enjoy the benefits of KATA taxation in Hungary as a private ...
whisperingtree.hu
https://www.whisperingtree.hu › blog › kata-in-hungary
Dec 19, 2019 — Personal income tax (default setup): 15%, dividend tax is; KATA: 50.000.-HUF or 25.000.-HUF/month; KIVA: 12% based on a special calculation ...

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Note added at 9 óra (2023-04-16 18:32:39 GMT)
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https://cms-lawnow.com/en/ealerts/2022/07/hungary-reshapes-k...

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Note added at 9 óra (2023-04-16 18:33:55 GMT)
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KATA
KATA is short for Itemized Tax Liability of Small Taxpayers. In this structure, instead of paying taxes separately, you can make a monthly payment of HUF 25,000 / 50,000 / 75,000 (depending on the exact structure you choose), and it will cover most taxes and contributions. These contributions include the social contribution tax, which will be reduced to 13% starting from 1 January 2022.
https://helpersfinance.hu/kata-and-flat-rate-taxation-in-hun...
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