\documentclass{article}

\usepackage[latin2]{inputenc}
\usepackage[T1]{fontenc}
\usepackage[magyar]{babel}

\begin{document}

\begin{tabular}{|l| c c|}
\cline{2-3}
\multicolumn{1}{c|}{}
&\multicolumn{2}{c|}{Év}\\\cline{2-3}
\multicolumn{1}{c|}{}&2002&2003\\\hline
Jövedelem & 775000 & 866500\\
Adó       & 165000 & 194950\\\hline
\end{tabular}

\end{document}
