Economic rescue package for KATA taxpayers - PKF Hungary Hírek

Economic rescue package for KATA taxpayers

This newsletter is to inform you about the economic relief package published last week by the government and aimed at alleviating the economic damage caused by coronavirus epidemic. In this newsletter we are focusing on the measures relating to the taxpayers subject to Small Taxpayers Itemized Lumpsum Tax (hereinafter: “KATA”).

“KATA” taxpayers engaged in the below listed activities will benefit from the following measures:

  1. They are exempted from paying the itemized lumpsum tax for March, April, May and June 2020 (the exemption does not affect the entitlement to social security benefits and the amount of them) if they were subject to KATA regarding the below activities in February 2020
  2. They are entitled to pay the KATA liabilities incurred before 1 March in equal installments over 10 months without extra charges starting with the first month after the quarter in which the state of emergency has ended (the due date of the installments is the 12th day of the relevant month)

The above measures cover the KATA taxpayers who carry out the following activities:

  1. Taxi operation (NACE 4932)
  2. Hairdressing and other beauty treatment (NACE 4932)
  3. Painting and glazing (NACE 4334)
  4. Other human health activities (NACE 8690)
  5. Electrical installation (NACE 4321)
  6. Physical well-being activities (NACE 9604)
  7. Performing arts (NACE 9001)
  8. Plumbing, heat and air conditioning installation (NACE 4322)
  9. Specialist medical practice activities (NACE 8622)
  10. Joinery installation (NACE 4332)
  11. Sports and recreation education (NACE 8551)
  12. Roofing activities (NACE 4391)
  13. General medical practice activities (NACE 8621)
  14. Floor and wall covering (NACE 4333),
  15. Dental practice activities (NACE 8623)
  16. Support activities to performing arts (NACE 9002)
  17. Other sports activities (NACE 9319)
  18. Hospital activities (NACE 8610)
  19. Organization of conventions and trade shows (NACE 8230)
  20. Holiday and other short-stay accommodation (NACE 5520)
  21. Fitness facilities (NACE 9313)
  22. Other food service activities (NACE 5629)
  23. Other accommodation (NACE 5590)
  24. Gambling and betting activities (NACE 9200)
  25. Social work activities without accommodation for the elderly and disabled (NACE 8810)
  26. Hotels and similar accommodation (NACE 5510)

This document can be downloaded in PDF format by clicking on this link: Economic rescue package for KATA taxpayers