KATA or KFT for a freelance English teacher?

Which option is better for English teachers in Hungary?   I don`t expect a high income, of course, especially at first.  I am just not familiar with the pros and cons.

Thank you for your advice.

1) If you have a KFT you are an employee. Your employee income taxes are listed here:

https://www.expat.com/forum/viewtopic.php?id=506728

And the KFT has to make another 18% employer contribution for your social insurances and retirement. Total personal and company taxes for each employee (i.e. you) is about 52% of your income. And the KFT has to pay you a minimum wage (i.e. you can not just pay yourself 1 Forint). And any additional revenue from the company has a 10% company tax, and if paid out to you then is also taxed as income. And you have to put in 3 Million Forint into the KFT (can be done at company formation or over a few years) before you can withdraw any dividends.

2) There is a special entrepreneurial flat tax of about 35% on income (i.e. you can decrease this tax by writing off expenses from revenue).

3) And KATA which is a flat monthly payment (not a percentage) with a maximum revenue of 5 Million Forint. You can not write off any expenses.

Which of the above is best will require you doing the math given your expected income and expenses.

Thank you for your detailed reply!   I appreciate that. 

Are there any EFL teachers in the forum who could comment on their own observations, given the typical earnings of freelance teachers there?