NewsFlat-rate Taxation – 2026
Flat-rate taxation is a simplified tax scheme for individual entrepreneurs, where actual expenses do not need to be documented with invoices. Instead, a fixed cost ratio can be applied to revenue. The remaining amount is considered taxable income. The government has announced that from 1 January 2026 the minimum wage will rise to HUF 322,800 gross, while the guaranteed wage minimum will increase to HUF 373,200. Let’s look at what effects this has on the flat-rate taxation system for 2026.
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