NewsSole Entrepreneur VSZJA Taxation 2025
In Hungary, individual entrepreneurs can choose from several taxation schemes: KATA, flat-rate tax, or personal entrepreneur income tax (VSZJA tax scheme). The VSZJA is particularly suitable for those with high deductible expenses or who do not qualify for the more favorable schemes. Under VSZJA, the entrepreneur pays tax on business income, and also needs to determine the portion withdrawn personally (entrepreneurial withdrawal).
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