All countries

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.

How it's classified

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

Tax rate

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%.

Social contributions

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.

Registration / regime

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

Crypto payouts

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

General information only — this is not tax or legal advice. Rules change and depend on your situation. Always confirm with a qualified tax professional in your country.
Compare countries