Tax year 2026

Rental tax planner

Add your flats and their owners. We work out the yearly tax, the quarterly advances and what you keep, and compare it with letting as a flat-rate sole trader or through a Kft.

Owners

Each owner is taxed on their own share and picks their own cost method.

Name

Other yearly income (e.g. salary)

Needed for the cap on social contribution on dividends.
Has a job of 36+ hours a week As a flat-rate sole trader, no minimum-wage contributions are then due.

Flats

Long-term letting (over 90 days). Leave out utilities passed on to the tenant at cost: they are neither revenue nor cost.

Name

Monthly rent

Months let

Yearly costs

With invoices: common charges, repairs, insurance, utilities you pay.

Purchase price

Optional. Used for the 2% yearly depreciation.

Tenant

Which form leaves you the most?

The same letting in four forms. For a company, paying the profit out or keeping it (say, for the next flat) decides everything.

Assumptions for the business forms

The company's yearly running costs

Accountant, bank, registered office. An estimate; use your own quote.

The Kft's profit

I pay it out as dividend I keep it in the company

Local business tax rate

Set by the town's decree, at most 2%.

I would move the flats into the company now (4% duty)

Leaves the most

As a sole trader on flat-rate tax

After tax

2,650,000 HUF

Total tax and contributions

50,000 HUF

Tax as a share of rent

1.67%

Source confidence: From professional sources; worth confirming with an accountant
As a private person

After tax

2,295,000 HUF

Total tax and contributions

405,000 HUF

Tax as a share of rent

13.5%

Source confidence: Checked against NAV
In a Kft on corporate tax (TAO)

After tax

1,343,160 HUF

Total tax and contributions

756,840 HUF

Tax as a share of rent

25.23%

Source confidence: From professional sources; worth confirming with an accountant
In a Kft on small business tax (KIVA)

After tax

1,341,818 HUF

Total tax and contributions

758,182 HUF

Tax as a share of rent

25.27%

Source confidence: From professional sources; worth confirming with an accountant

What stays with the owners and in the company after every tax and cost.

As a sole trader on flat-rate tax leaves you more above 346,157 HUF of yearly rent.

Full calculation

Every line shows where its rule comes from.

Me· 10% flat cost allowance

Rent received: 3,000,000 HUF
10% flat cost allowance Without invoices, 10% of the revenue counts as cost. Source:NAV The chosen cost method applies to all of the year's letting. Source:Adózóna: 300,000 HUF
Taxable income: 2,700,000 HUF
Personal income tax (15%) Income from letting is taxed at 15%. Source:NAV A private person pays no social contribution on letting income. Source:NAV: 405,000 HUF
Net income: 2,295,000 HUF

Tax advances

Quarter	Due	Amount	Paid by
Q1	12 April 2026	101,250 HUF	The owner
Q2	12 July 2026	101,250 HUF	The owner
Q3	12 October 2026	101,250 HUF	The owner
Q4	12 January 2027	101,250 HUF	The owner

Advances are due by the 12th of the month after each quarter. NAV

How we calculate

For a private person, income is 90% of the rent (10% flat allowance), or the rent minus invoiced costs and 2% yearly depreciation. We pick the cheaper one per owner, and it applies to all of that owner's letting for the year. Tax is 15%; there is no social contribution on letting income.
Advances are due by the 12th of the month after each quarter, assuming even rent. Nothing is due while the year-to-date total stays at or below 10,000 Ft.
On flat-rate tax, 45% of the revenue counts as cost and income up to half the yearly minimum wage (1,936,800 Ft) is tax-free. Above it: 15% income tax, 18.5% social security and 13% social contribution. Without a full-time job, contributions are due on at least the minimum wage. A let flat is a business site, so local business tax applies too.
In a Kft the company pays local business tax and either 9% corporate tax (TAO) or, with no staff, 10% small business tax on the dividend paid out (KIVA). Dividends carry 15% income tax and, until yearly income reaches 7,747,200 Ft, 13% social contribution.
We don't cover short-term (Airbnb) letting, carried-forward losses, loan interest or selling the flat later.

Sources

The calculation uses the rules for tax year 2026.

Adózóna· adozona.hu The chosen cost method applies to all of the year's letting.
NAV· nav.gov.hu Income from letting is taxed at 15%. Without invoices, 10% of the revenue counts as cost. With itemised costs, invoiced costs are deducted. A private person pays no social contribution on letting income.
NAV· nav.gov.hu Advances are due by the 12th of the month after each quarter.
NAV· nav.gov.hu Moving a property into a company costs 4% transfer duty.
Acounto· acounto.com On flat-rate tax, 45% of the revenue counts as cost in 2026. Income up to half the yearly minimum wage is free of tax and contributions.
Acounto· acounto.com The company's profit is taxed at 9%. Dividends are taxed at 15%.
Adózóna· adozona.hu With itemised costs, 2% of the purchase price is deducted each year.
Adózóna· adozona.hu Flat-rate tax is available up to 38,736,000 Ft of revenue in 2026.
Adózóna· adozona.hu A let property is a business site, so local business tax is due.
Financera· financera.hu Dividends carry 13% social contribution until yearly income reaches 24 times the minimum wage.
Fodor Könyvelőiroda· fodorki.hu 18.5% social security and 13% social contribution on income. Without a full-time job, contributions are due on at least the minimum wage.
WTS Klient· wtsklient.hu On KIVA, dividends paid out are taxed at 10%.

The planner is for guidance and is not tax advice. Talk to an accountant before setting up a company or restructuring your letting.

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KAU≤CIÓ records the rent actually received and your costs, so each quarter you see exactly what advance to pay.

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These calculators are for information only and are not legal, tax, financial or credit advice.