{"id":172959,"date":"2026-10-14T17:05:05","date_gmt":"2026-10-14T17:05:05","guid":{"rendered":"https:\/\/friss-hirek.hu\/index.php\/adoszakerto-az-uj-szabalyokkal-a-kata-a-lenyeget-veszitheti-el\/friss-hirek\/"},"modified":"2026-10-14T17:05:05","modified_gmt":"2026-10-14T17:05:05","slug":"adoszakerto-az-uj-szabalyokkal-a-kata-a-lenyeget-veszitheti-el","status":"publish","type":"post","link":"https:\/\/friss-hirek.hu\/index.php\/adoszakerto-az-uj-szabalyokkal-a-kata-a-lenyeget-veszitheti-el\/uzlet\/","title":{"rendered":"Ad\u00f3szak\u00e9rt\u0151: az \u00faj szab\u00e1lyokkal a kata a l\u00e9nyeg\u00e9t vesz\u00edtheti el"},"content":{"rendered":"<p><strong>Sz\u00e1molgatniuk kell a legkisebb ad\u00f3z\u00f3knak az \u00faj kata r\u00e9szletszab\u00e1lyainak bejelent\u00e9se ut\u00e1n. Az ad\u00f3t havi 100 ezer forintra emelheti a korm\u00e1ny 2027-t\u0151l, ezzel p\u00e1rhuzamosan az ell\u00e1t\u00e1si alap k\u00f6zel h\u00e1romszoros\u00e1ra emelkedne. K\u00e9rd\u00e9s, hogy az \u00e9vi 1,2 milli\u00f3 forintos ad\u00f3k\u00f6telezetts\u00e9g mennyire kigazd\u00e1lkodhat\u00f3 azok sz\u00e1m\u00e1ra, akiknek \u00e9ves bev\u00e9tele nem haladja meg a 6-7 milli\u00f3 forintot. Az EY ad\u00f3- \u00e9s jogi tan\u00e1csad\u00e1ssal foglalkoz\u00f3 \u00fczlet\u00e1g\u00e1nak vezet\u0151j\u00e9vel, M\u00f3dos Andr\u00e1ssal a vagyonad\u00f3r\u00f3l is besz\u00e9lgett\u00fcnk az e heti Forbes Money podcastban.<\/strong><\/p><div id=\"friss-2883575949\" class=\"friss-etarget friss-entity-placement\"><script type=\"text\/javascript\" id=\"etargetScript7a9b589f63cb072bef80df221f46a22b\">function etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b(){var e=\"etargetPostload7a9b589f63cb072bef80df221f46a22b\",t=\"etargetScript7a9b589f63cb072bef80df221f46a22b\",o=document.getElementById(e);if(o){for(var n=o.offsetTop,d=o.offsetLeft,r=o.offsetWidth,a=o.offsetHeight;o.offsetParent;)o=o.offsetParent,n+=o.offsetTop,d+=o.offsetLeft;var i=(n<=window.pageYOffset+window.innerHeight&&d<window.pageXOffset+window.innerWidth&&n+a>window.pageYOffset&&d+r>window.pageXOffset);if(i&&etargetAllowOtherCheck){allowed=!1;var c=document.createElement(\"script\");return c.src=\"\/\/hu.search.etargetnet.com\/generic\/uni.php?g=ref:58661,area:700x210\",void(document.getElementById(t)&&document.getElementById(e)&&(document.getElementById(t).parentNode.appendChild(c),document.getElementById(t).parentNode.removeChild(document.getElementById(t)),document.getElementById(e).parentNode.removeChild(document.getElementById(e)),document.removeEventListener(\"scroll\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b),document.removeEventListener(\"resize\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b),document.removeEventListener(\"DOMContentLoaded\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b)))}}}var etargetDivID=\"etargetPostload7a9b589f63cb072bef80df221f46a22b\",etargetScriptID=\"etargetScript7a9b589f63cb072bef80df221f46a22b\",etargetPostloadPoint=document.createElement(\"div\");etargetPostloadPoint.id=etargetDivID;var etargetCurScript=document.getElementById(etargetScriptID);etargetCurScript.parentNode.appendChild(etargetPostloadPoint),document.addEventListener(\"scroll\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b),document.addEventListener(\"resize\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b),document.addEventListener(\"DOMContentLoaded\",etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b);var etargetAllowOtherCheck=!0;if(typeof(\"forceRunPostload\")==\"string\"){etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b()}<\/script><\/div>\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" \/>\n<div class=\"related-post-links\">\n<p>\t\t<span class=\"related-post-links__title minititle\">Tov\u00e1bbiak ebb\u0151l<\/span><\/p>\n<div class=\"related-post-links__link-wrapper\">\n\t\t\t\t<a href=\"https:\/\/www.forbes.hu\/penz\/szakertok-a-vagyonadorol-fontos-lenne-hogy-az-onerobol-sikeres-vallalkozok-ne-erezzek-magukat-megbelyegezve-a-kozbeszedben\/\" class=\"related-post-links__link\">A legnagyobb megtakar\u00edt\u00f3knak v\u00e1rhat\u00f3an lesz megold\u00e1suk a vagyonad\u00f3 \u00e9rdemi cs\u00f6kkent\u00e9s\u00e9re, de mi lesz a t\u00f6bbiekkel?<\/a>\n\t\t\t<\/div>\n<div class=\"related-post-links__link-wrapper\">\n\t\t\t\t<a href=\"https:\/\/www.forbes.hu\/penz\/osszefoglalo-vagyonado-bevallas-ingatlan-cegertek-blochamps-ey-nav\/\" class=\"related-post-links__link\">Ad\u00f3optimaliz\u00e1ci\u00f3s h\u00e1zass\u00e1gok? Az is fizet, aki k\u00fclf\u00f6ld\u00f6n \u00e9l? Minden, amit a vagyonad\u00f3r\u00f3l eddig tudunk \u00e9s k\u00e9rd\u00e9sek, amiket mindenk\u00e9pp \u00e1t kell gondolni<\/a>\n\t\t\t<\/div>\n<\/div>\n<p class=\"has-drop-cap\">T\u00e1rsadalmi egyeztet\u00e9sre bocs\u00e1totta a korm\u00e1ny az \u00faj kata, valamint a vagyonad\u00f3 r\u00e9szletszab\u00e1lyait. El\u0151bbi sok v\u00e1llalkoz\u00f3 sz\u00e1m\u00e1ra jelent fell\u00e9legz\u00e9st, hiszen a kat\u00e1sok ism\u00e9t sz\u00e1ml\u00e1zhatnak majd c\u00e9geknek, viszont az ad\u00f3 m\u00e9rt\u00e9k\u00e9t a k\u00e9tszeres\u00e9re, 100 ezer forintra emeln\u00e9k.<\/p>\n<p>Az \u00faj kata r\u00e9szletszab\u00e1lyai:<\/p>\n<ul class=\"wp-block-list\">\n<li>havi ad\u00f3\u00f6sszeg f\u0151\u00e1ll\u00e1s\u00fa kat\u00e1sokn\u00e1l 100 ezer forint (mell\u00e9k\u00e1ll\u00e1s\u00faak, nyugd\u00edjasok, di\u00e1kok eset\u00e9ben 50 ezer forint),<\/li>\n<li>\u00e9ves bev\u00e9teli keret 22 milli\u00f3 forint,<\/li>\n<li>ism\u00e9t lehet c\u00e9geknek sz\u00e1ml\u00e1zni, melyre 15 sz\u00e1zal\u00e9kos ad\u00f3 vonatkozik (amelybe a havi t\u00e9teles ad\u00f3 besz\u00e1m\u00edt),<\/li>\n<li>ell\u00e1t\u00e1si alap 317 ezer forint (amit 2028-t\u00f3l a mindenkori minim\u00e1lb\u00e9rhez k\u00f6tnek).<\/li>\n<\/ul>\n<p>A sz\u00e1zezer forintos t\u00e9teles ad\u00f3 \u00e9vi 1,2 milli\u00f3 forintos k\u00f6telezetts\u00e9get jelent. Gyors sz\u00e1mol\u00e1ssal k\u00f6nnyen meghat\u00e1rozhat\u00f3, hogy egy olyan v\u00e1llalkoz\u00f3 eset\u00e9ben, akinek az \u00e9ves bev\u00e9tele 10 milli\u00f3 forint, ez 12 sz\u00e1zal\u00e9kos ad\u00f3terhet jelent. 6 milli\u00f3 forintos \u00e9ves bev\u00e9tel eset\u00e9ben viszont ez a teher m\u00e1r 20 sz\u00e1zal\u00e9kra emelkedik, nem sz\u00e1molva az ipar\u0171z\u00e9si ad\u00f3val, kamarai hozz\u00e1j\u00e1rul\u00e1ssal \u00e9s egy\u00e9b felmer\u00fcl\u0151 k\u00f6telezetts\u00e9gekkel.<\/p>\n<p>Az EY ad\u00f3- \u00e9s jogi tan\u00e1csad\u00e1ssal foglalkoz\u00f3 \u00fczlet\u00e1g\u00e1nak vezet\u0151je szerint az \u00faj felt\u00e9telek miatt sok kisebb v\u00e1llalkoz\u00f3nak \u00e9rdemes lesz sz\u00e1molgatnia, hogy a sz\u00e1m\u00e1ra legjobb ad\u00f3z\u00e1si form\u00e1t tal\u00e1lhassa meg. M\u00f3dos Andr\u00e1s a <a href=\"https:\/\/www.youtube.com\/watch?v=L6NBkd41-v0\">Forbes Money podcast e heti ad\u00e1s\u00e1ban<\/a> hozz\u00e1tette, az \u00faj szab\u00e1lyokkal a kat\u00e1s ad\u00f3z\u00e1s a l\u00e9nyeg\u00e9t vesz\u00edtheti el:<\/p>\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>azt, hogy egyszer\u0171 legyen.<\/p>\n<\/blockquote>\n<div class=\"highlighted-text\">\n<p>\t\t<span class=\"highlighted-text__title minititle\">ERR\u0150L SZ\u00d3L M\u00c9G A CIKK<\/span><\/p>\n<div class=\"highlighted-text__content\">\n<ul>\n<li>Sokaknak sz\u00e1molgatni kell, hogy melyik ad\u00f3z\u00e1ssal j\u00e1rnak j\u00f3l<\/li>\n<li>A kata l\u00e9nyege, hogy egyszer\u0171 legyen<\/li>\n<li>Akiket az \u00fat sz\u00e9l\u00e9n hagy az \u00faj kata<\/li>\n<li>Milyen szempontok szerint v\u00e1lasszunk ad\u00f3z\u00e1si form\u00e1t?<\/li>\n<li>Mi\u00e9rt emelt\u00e9k a kata fels\u0151 hat\u00e1r\u00e1t?<\/li>\n<li>Nekik f\u00e1jhat legjobban a vagyonad\u00f3<\/li>\n<li>Mi\u00e9rt \u00f6nbevall\u00e1s?<\/li>\n<\/ul><\/div>\n<\/div>\n<div><\/div>\n<div class=\"premium-blocker premium-blocker--hu\" data-needed=\"web\" data-current=\"[&quot;free&quot;]\">\n<div data-needed=\"web\"><\/div>\n<\/div>\n<p>\t\t<!-- No email blocks found --><\/p>\n<p>The post <a href=\"https:\/\/www.forbes.hu\/penz\/uj-kata-vagyonado-adozas-adopolitika-gazdasag-penz-podcast\/\">Ad\u00f3szak\u00e9rt\u0151: az \u00faj szab\u00e1lyokkal a kata a l\u00e9nyeg\u00e9t vesz\u00edtheti el<\/a> appeared first on <a href=\"https:\/\/www.forbes.hu\/\">Forbes.hu<\/a>.<\/p><div id=\"friss-3716259101\" class=\"friss-etarget-cikk-vege friss-entity-placement\"><script type=\"text\/javascript\" id=\"etargetScript7a9b589f63cb072bef80df221f46a22b\">function etargetPostloadFunction7a9b589f63cb072bef80df221f46a22b(){var e=\"etargetPostload7a9b589f63cb072bef80df221f46a22b\",t=\"etargetScript7a9b589f63cb072bef80df221f46a22b\",o=document.getElementById(e);if(o){for(var 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id=\"friss-3159875894\" class=\"friss-after-content_3 friss-entity-placement\">https:\/\/www.youtube.com\/watch?v=Pdnw4KiUWp0<\/div>","protected":false},"excerpt":{"rendered":"<p>Sz\u00e1molgatniuk kell a legkisebb ad\u00f3z\u00f3knak az \u00faj kata r\u00e9szletszab\u00e1lyainak bejelent\u00e9se ut\u00e1n. Az ad\u00f3t havi 100 ezer forintra emelheti a korm\u00e1ny 2027-t\u0151l, ezzel p\u00e1rhuzamosan az ell\u00e1t\u00e1si alap k\u00f6zel h\u00e1romszoros\u00e1ra emelkedne. K\u00e9rd\u00e9s, hogy az \u00e9vi 1,2 milli\u00f3 forintos ad\u00f3k\u00f6telezetts\u00e9g mennyire kigazd\u00e1lkodhat\u00f3 azok sz\u00e1m\u00e1ra, akiknek \u00e9ves bev\u00e9tele nem haladja meg a 6-7 milli\u00f3 forintot. Az EY ad\u00f3- \u00e9s [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"class_list":["post-172959","post","type-post","status-publish","format-standard","hentry","category-uzlet"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/friss-hirek.hu\/index.php\/wp-json\/wp\/v2\/posts\/172959","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/friss-hirek.hu\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/friss-hirek.hu\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/friss-hirek.hu\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/friss-hirek.hu\/index.php\/wp-json\/wp\/v2\/comments?post=172959"}],"version-history":[{"count":0,"href":"https:\/\/friss-hirek.hu\/index.php\/wp-json\/wp\/v2\/posts\/172959\/revisions"}],"wp:attachment":[{"href":"https:\/\/friss-hirek.hu\/index.php\/wp-json\/wp\/v2\/media?parent=172959"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/friss-hirek.hu\/index.php\/wp-json\/wp\/v2\/categories?post=172959"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/friss-hirek.hu\/index.php\/wp-json\/wp\/v2\/tags?post=172959"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}