The Christmas gifts for tax advisors have arrived. Like every year there are a lot of changes.


Here you can find the accepted laws:


Let us start with KATA


Who is a full-time student, will not be a full-time small taxpayer. This means, that they will have to pay less. The amount will be 25.000 HUF.



100.000 HUF rule: if the small taxpayer will pay his full debt until the resolution becomes final, then he will remain a small taxpayer. This is definitely a positive change.



The rule for the grants received will change.



The date of exit is the first day of following month in which the decision becomes final.



The law fixed the period, when can you be a small taxpayer again. Here you can find my article about it: “When can you be a small taxpayer again?”


Law firms can also be small taxpayer. According to the law they can report the change in December, so they can start the new year as a small taxpayer.



Unchanged tax rate – increasing supply fund

50.000 HUF – 94.400 HUF,

75.000 HUF – 158.400 HUF.



As a small taxpayer can not choose EKHO




The income statement is considered as a declaration