Starting a personal trainer, yoga or pilates business in Hungary in 2026

Do you need a qualification as a personal trainer?

Yes. The annex of Government Decree 157/2004 (V. 18.) lists the activities in sport that are tied to a qualification. Row 3 is the leading of health-maintenance and sports sessions (training programmes) run by a private individual or a business. According to the list, this requires one of the following:

• sports instructor or sports coach, with the sport named;
• one of the specialisations of recreational exercise programme leader: animator, aqua trainer, fitness instructor, childhood exercise programme leader, oriental dance teacher, personal trainer, senior trainer or wellness adviser;
• a higher education qualification, for example specialist coach, PE teacher, physiotherapist, recreation organiser or qualified remedial PE teacher.

Row 18 separately describes leading individual or small-group training, and row 15 fitness programmes in gyms. Both require similar qualifications. Section 2 of the decree also applies to companies. If a company’s main activity is other sports activities, leisure activities or physical well-being services, it may only sign an employment or service contract for leading health-maintenance and sports courses with a person who holds one of the listed qualifications.

The list uses the older names of qualifications, and its text has not changed since 2019. If you obtained your qualification in the newer system or abroad, ask the training institution or the regional chamber of commerce which row it corresponds to. According to NAV’s guidance, it is up to you to check the qualification requirements before starting a business, and the chambers of commerce help with this.

What to watch as a yoga or pilates teacher

The list does not name yoga or pilates. The text of the decree does not clearly say whether a yoga or pilates class counts as a health-maintenance sports session under row 3. Certificates from yoga and pilates teacher training are not on the list either.

Do not guess. If you only have a yoga or pilates teacher certificate, ask the regional chamber of commerce before you start, and ask for the answer in writing. If you also have a qualification from the list, for example fitness instructor or sports coach, the question is less pressing.

Whatever the law says, watch one thing: do not promise healing. Physiotherapy and movement therapy are a different area. The list requires separate qualifications for directing sports rehabilitation services (row 5). In your advertising, talk about strength, mobility and feeling good.

Starting a sole proprietorship step by step

1. Check that you have the qualification. According to NAV’s guidance, if you do not meet the legal requirements, you have to delete the activity.
2. Look up the activity code. As a sole trader, you can only register an activity that is in the Register of Activities of Self-Employed Persons (ÖVTJ). For a trainer it is not always clear which code fits, so agree it with your accountant.
3. Register with NAV. With your Client Gate login in NAV’s online business assistant, or in person at any NAV customer service office. Not by post or by phone. Registration is free of fees and duties.
4. Choose your tax regime. You can indicate flat-rate tax when you register. KATA and flat-rate tax are covered in the next sections.
5. Start working. As a sole trader, you can start on the day you are entered in the register.
6. Apply for chamber registration. According to NAV’s guidance, you have to submit this to the regional chamber of commerce within 5 working days.

Before you register, it is worth spending an hour with an accountant. You go through the tax regime and how to issue receipts and invoices, and you find out what you have to declare monthly or quarterly.

If you start alongside a job or your studies

Many trainers start in the evenings and at weekends, alongside their main job or university. For tax, this is the most important question. According to the 2026 guide of the Hungarian Chamber of Commerce and Industry, a sole trader with an employment of at least 36 hours a week does not have self-employment as their main job, and neither does a full-time student. Only sole traders for whom it is the main job can choose KATA, so in these cases it is out.

In this case, flat-rate tax usually comes up. According to the guide, the minimum contribution based on the minimum wage or the guaranteed minimum wage has to be paid by sole traders for whom this is the main job. Alongside a job, you pay the contribution and the social contribution tax on the part of your flat-rate income above the tax-free part.

As a trainer, the cost ratio is 45%, so 55% of your revenue counts as income. The part of it up to HUF 1,936,800 is tax-free. This lasts up to roughly HUF 3.5 million of revenue a year. Exactly how much you pay in your situation is something your accountant will work out.

If you give up flat-rate tax, according to the guide you cannot choose it again in the year it ends and in the following 12 months. If you switch to doing this as your main job, do not rush this decision.

KATA or flat-rate tax as a main job?

The 2026 figures, according to the guide of the Hungarian Chamber of Commerce and Industry:

• KATA. A fixed tax of HUF 50,000 a month, payable even if your KATA status exists on only one day of the month. Above HUF 18 million of revenue a year, a 40% special tax applies to the excess. You can only choose it as a main job, and it only works with private clients. If you invoice a gym, a studio or a company, for example for corporate yoga classes, your KATA status ends on the day before the invoice is issued.
• Flat-rate tax (átalányadó). You deduct a cost ratio from your revenue. Under section 53 of the Personal Income Tax Act, the general cost ratio is 45%. Sports instruction and fitness are not on the list of activities with an 80% cost ratio. Income is tax-free up to HUF 1,936,800. On the part above it you pay 15% personal income tax, 18.5% social security contribution and 13% social contribution tax. As a main job, you have to pay the contribution at least on the basis of the minimum wage or the guaranteed minimum wage even if your income is lower. The revenue limit of flat-rate tax in 2026 is HUF 38,736,000 a year.
• VAT exemption. According to NAV, from 2026 it can be chosen if neither your actual revenue in the previous year nor your expected revenue this year exceeds HUF 20 million. In that case you do not charge VAT, but you cannot reclaim the VAT on the equipment you buy either.

Let us take an example. With HUF 6 million of revenue a year and a 45% cost ratio, your income is HUF 3.3 million. Of this, HUF 1,363,200 is above the tax-free part, and 15% of that is HUF 204,480 of personal income tax. On top of that come the contribution and the social contribution tax, as a main job at least on the basis of the minimum wage or the guaranteed minimum wage. KATA at the same revenue is HUF 600,000 a year, but only with private clients. Which one you choose depends on your clients and your plans. Work it out with your accountant.

Renting a gym by the hour, your own studio, or outdoors?

• Renting a gym by the hour. The smallest risk: you only pay for the hours when you train clients. Put in writing what the fee covers (equipment, changing rooms, the client’s entry), and whose clients they are. If the client pays you, and you pay the gym, KATA can also come up. If the gym pays you, and you invoice it, KATA cannot be chosen.
• Your own studio. The most freedom and the highest fixed costs: rent, utilities, equipment. Group classes matter here, because several clients pay in one hour. It is worth it once you have enough regular clients to fill most of your timetable.
• Outdoors or at the client’s home. For a group class in a park, ask the local council whether you need a permit to use public space. If you go to the client, plan travel time between two sessions.

You can hold online classes alongside any of these. There is no room cost, but you do not see the client as well, so choose the exercises with this in mind.

Group classes and passes

The headcount of a group class should match the room and the equipment. If there are eight mats or eight reformer machines, there should be eight places, even if more people would fit in the room. Decide in advance until when people can sign up and cancel, because an empty place in a group class is money too.

A pass ties regular clients to you and brings revenue forward. Write down exactly:

• how many sessions it covers, or whether it is unlimited within a period;
• until when it can be used;
• which classes it is valid for (for example group classes only, or personal training too);
• what happens if the client cancels or does not turn up.

Show the terms to the client before they buy the pass, and stick to them. The steps against missed sessions are collected in this article.

How to price as a trainer

Do not base your price only on local prices. Add up your monthly fixed costs: accountant, contributions or KATA, insurance, software, and the rent if you have a studio. Then estimate how many hours you actually train clients each month. If your fixed costs are HUF 120,000, and you train clients for 60 hours a month, one hour costs you HUF 2,000. On top of that come the hourly room rent and your profit.

For a group class, you split the room cost between the places. If the room for one class costs HUF 8,000, and there are eight places, the room cost is HUF 1,000 per place, but only if the class is full. If four people come, it is HUF 2,000 per place. So it is worth setting a minimum headcount below which the class does not run, and saying so in advance.

Work out the pass discount from this too. A ten-session pass is a good deal for you if it still covers the cost of the classes after the discount, and the client actually comes.

Health data and liability insurance

Many trainers ask about injuries, illnesses and medication before the first session. This is useful for safe training. Information about health, however, is a special category of data under Article 9 of the GDPR. Only ask and record what you really need to plan the training, and make sure the client knows what you use it for.

Your business is the controller of your clients’ data. If you use a booking system or an online client file, the provider is a processor, and you need a data processing agreement with them.

A client can get injured during training. Liability insurance is worth taking out, and if you work in a rented gym, ask whether they expect it. Check with the insurer exactly what the policy covers, for example group and online classes too.

Where do the first clients come from?

• Google Business Profile. This is what appears in searches like “personal trainer near me” or “pilates near me”. Fill in your timetable, prices and photos, and add the booking link.
• Instagram. Use short videos to show how you run a class and what the atmosphere is like. Put the booking link in the Website field of your profile.
• Referrals and partners. You can agree on mutual recommendations with massage therapists, physiotherapists and dietitians. Ask your first clients for a review on your Google Business Profile.
• Trial class. A discounted first session lowers the threshold. Tie it to a date, and at the end of the class offer a pass or the next appointment.

Both personal training and group classes depend on regularity. Clients get results when they come week after week, and that is also what makes your revenue predictable.

We have collected the other free methods, from Google reviews to local partners, in our article on getting clients.

Online booking for trainers and studios

FoglalGo’s Start plan costs HUF 0: 1 team member, 3 services, 30 online bookings a month, your own booking link, a QR code and a confirmation email with a cancellation link. If you offer personal training and a consultation, this is enough to start with. Group classes with a headcount limit and passes are available in the Pro plan, HUF 3,990 a month or HUF 39,900 a year, with up to 3 team members and reminder emails. With more instructors, the Business plan is HUF 5,990 a month. Online card payment can be switched on in every plan, with your own Stripe account. We charge no commission, no VAT is added to the fees, and there is currently no waiting list. Setup tips are on the page for trainers and studios, and the plans on the pricing page.