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Hungary

Europe

Reported as individual-entrepreneur business income at a flat 15% PIT (actual profit or 55%-of-revenue flat-rate), plus 18.5% social security and 13% szocho. KATA generally does not apply here. Not capital gains.

Classification

Self-employment / business income of an individual entrepreneur (egyéni vállalkozó) - NOT capital gains.

Taux d'imposition

15% flat PIT. Under flat-rate taxation (átalányadó) 45% of revenue is a deemed expense (55% taxable) with a tax-free band; standard regime taxes actual profit at 15%.

Cotisations sociales

18.5% social-security + 13% social-contribution tax (szocho). KATA (HUF 50,000/month) is generally NOT available because foreign/prop-firm clients breach its rules.

Immatriculation / régime

Individual entrepreneur; flat-rate taxation available under ~HUF 34.9m revenue; VAT exemption up to ~HUF 18m turnover.

Payouts en crypto

USDC is business income at HUF value on receipt; for an entrepreneur it is business income, not the 15% private-crypto regime.

Information générale uniquement — ceci n'est pas un conseil fiscal ou juridique. Les règles changent et dépendent de votre situation. Vérifiez toujours auprès d'un professionnel fiscal qualifié dans votre pays.
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