\documentclass{article}

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

\begin{document}

\begin{tabular}{@{}lcc@{}} \toprule
  &\multicolumn{2}{c}{Év}\\\cmidrule{2-3}
  & 2002 & 2003\\\midrule
Jövedelem (Ft)& 775000 & 866500\\
Adó (Ft)      & 165000 & 194950\\
\bottomrule
\end{tabular}

\end{document}
