{"id":12299,"date":"2024-11-22T17:25:09","date_gmt":"2024-11-22T16:25:09","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=12299"},"modified":"2025-06-18T13:33:50","modified_gmt":"2025-06-18T11:33:50","slug":"extraprofitado-rendeletmodositas-2025","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/extraprofitado-rendeletmodositas-2025\/","title":{"rendered":"T\u00f6bb extraprofitad\u00f3 is elt\u0171nik 2025-ben, de n\u00e9h\u00e1ny vel\u00fcnk marad"},"content":{"rendered":"\n<p><strong>A Magyar K\u00f6zl\u00f6ny cs\u00fct\u00f6rt\u00f6k este publik\u00e1lt sz\u00e1m\u00e1ban jelent meg az extraprofitad\u00f3-rendelet \u00fajabb m\u00f3dos\u00edt\u00e1sa. Ennek alapj\u00e1n az eredetileg k\u00e9t \u00e9vre tervezett extraprofitad\u00f3k k\u00f6z\u00fcl a bankokat, a biztos\u00edt\u00f3kat \u00e9s a kiskereskedelmi c\u00e9geket s\u00fajt\u00f3 plusz teher j\u00f6v\u0151re is hat\u00e1lyban marad. B\u00facs\u00fat inthet\u00fcnk azonban a gy\u00f3gyszergy\u00e1rt\u00f3kra, a t\u00e1vk\u00f6zl\u00e9si szektor szerepl\u0151ire, a meg\u00fajul\u00f3 energi\u00e1t termel\u0151kre \u00e9s a b\u00e1nyaj\u00e1rad\u00e9k-alanyokra kivetett k\u00fcl\u00f6nad\u00f3knak.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-2708ad58ed1b3b4ddb265523625de49c\" id=\"h-igy-marad-velunk-a-banki-extraprofitado\" style=\"color:#640b0b\"><strong>\u00cdgy marad vel\u00fcnk a banki extraprofitad\u00f3<\/strong><\/h2>\n\n\n\n<p><a href=\"https:\/\/net.jogtar.hu\/jogszabaly?docid=a2200197.kor\">A jelenleg hat\u00e1lyos korm\u00e1nyrendelet<\/a> szerint ez a pluszteher 2024. december 31-ig s\u00fajtotta volna a hitelint\u00e9zeteket \u00e9s p\u00e9nz\u00fcgyi v\u00e1llalkoz\u00e1sokat. A cs\u00fct\u00f6rt\u00f6k este megjelent m\u00f3dos\u00edt\u00e1s szerint azonban ez a hat\u00e1rid\u0151 2025. december 31-ig kitol\u00f3dik. Az ad\u00f3alapot j\u00f6v\u0151re is a 2024-es szab\u00e1lyokhoz hasonl\u00f3an kell meg\u00e1llap\u00edtani. Ezzel kapcsolatban az al\u00e1bbiakat \u00e9rdemes kiemelni:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A korrig\u00e1lt ad\u00f3z\u00e1s el\u0151tti eredm\u00e9ny alapj\u00e1n kell az ad\u00f3alapot meghat\u00e1rozni (2025-re vonatkoz\u00f3an a 2023. ad\u00f3\u00e9vi \u00e9ves besz\u00e1mol\u00f3 alapj\u00e1n kalkul\u00e1lt ad\u00f3z\u00e1s el\u0151tti eredm\u00e9nyb\u0151l kiindulva).<\/li>\n\n\n\n<li>Az ad\u00f3alapot cs\u00f6kkenti a 2023. ad\u00f3\u00e9vi osztal\u00e9kbev\u00e9tel \u00e9s a nem a szok\u00e1sos tev\u00e9kenys\u00e9g keret\u00e9ben keletkezett \u00e1ru\u00e9rt\u00e9kes\u00edt\u00e9sb\u0151l \u00e9s szolg\u00e1ltat\u00e1sny\u00fajt\u00e1sb\u00f3l sz\u00e1rmaz\u00f3 nyeres\u00e9g. N\u00f6vel\u0151 t\u00e9telk\u00e9nt kell majd figyelembe venni a 2023. ad\u00f3\u00e9vi ad\u00f3z\u00e1s el\u0151tti eredm\u00e9ny terh\u00e9re elsz\u00e1molt p\u00e9nz\u00fcgyi szervezetek k\u00fcl\u00f6nad\u00f3j\u00e1t, a <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/tranzakcios-illetek\/\">p\u00e9nz\u00fcgyi tranzakci\u00f3s illet\u00e9ket<\/a> \u00e9s mag\u00e1t a banki extraprofitad\u00f3t.<\/li>\n<\/ul>\n\n\n\n<p>A banki extraprofitad\u00f3 m\u00e9rt\u00e9ke 2025-ben is s\u00e1vos lesz. Az ad\u00f3alap 20 milli\u00e1rd forintot meg nem halad\u00f3 r\u00e9sze ut\u00e1n 7% (ez 2024-ben 13%), az e feletti r\u00e9szre 18% ad\u00f3t kell fizetni (ez id\u00e9n m\u00e9g 30%).<\/p>\n\n\n\n<p>Tov\u00e1bbra is cs\u00f6kkenthet\u0151 az extraprofitad\u00f3 k\u00f6telezetts\u00e9g, ha a bank vagy p\u00e9nz\u00fcgyi v\u00e1llalkoz\u00e1s tulajdon\u00e1ban l\u00e9v\u0151 magyar \u00e1llampap\u00edrok 2025. janu\u00e1r 1-je \u00e9s 2025. november 30-a k\u00f6z\u00f6tti id\u0151szakra vonatkoz\u00f3 napi \u00e1tlagos \u00e1llom\u00e1nya a rendeletben meghat\u00e1rozott 2023. vagy 2024. \u00e9vi referencia id\u0151szakhoz k\u00e9pest n\u00f6vekszik. \u00c1llampap\u00edrv\u00e1s\u00e1rl\u00e1ssal a k\u00fcl\u00f6nad\u00f3 k\u00f6telezetts\u00e9g az ad\u00f3\u00e9vre fizetend\u0151 \u00f6sszeg maximum 50%-\u00e1ig cs\u00f6kkenthet\u0151.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-9a8b19af487cec337e7bab766076c037\" id=\"h-meg-egy-evig-el-a-biztositoi-potado\" style=\"color:#640b0b\"><strong>M\u00e9g egy \u00e9vig \u00e9l a biztos\u00edt\u00f3i p\u00f3tad\u00f3<\/strong><\/h2>\n\n\n\n<p>A rendeletm\u00f3dos\u00edt\u00e1s a biztos\u00edt\u00f3kat terhel\u0151 extraprofitad\u00f3 hat\u00e1ly\u00e1t is meghosszabb\u00edtja 2025-re. A p\u00f3tad\u00f3 m\u00e9rt\u00e9ke a jelenleg \u00e9rv\u00e9nyes szab\u00e1lyoz\u00e1ssal \u00f6sszhangban s\u00e1vos marad. A s\u00e1vok \u00e9s a s\u00e1vokra \u00e9rv\u00e9nyes ad\u00f3kulcsok azonban megv\u00e1ltoznak az al\u00e1bbiak szerint:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A 2025. janu\u00e1r 1. \u00e9s 2025. december 31. k\u00f6z\u00f6tt keletkezett nem-\u00e9letbiztos\u00edt\u00e1si szolg\u00e1ltat\u00e1sokb\u00f3l sz\u00e1rmaz\u00f3 biztos\u00edt\u00e1si d\u00edjak 48 milli\u00e1rd forintot meg nem halad\u00f3 r\u00e9sze ut\u00e1n 3%, 48 milli\u00e1rd forintot meghalad\u00f3 r\u00e9sze ut\u00e1n 14% lesz az ad\u00f3kulcs.<\/li>\n\n\n\n<li>Az \u00e9letbiztos\u00edt\u00e1si d\u00edjbev\u00e9telek 48 milli\u00e1rd forintot meg nem halad\u00f3 r\u00e9sze ut\u00e1n 2%, a 48 milli\u00e1rd forintot meghalad\u00f3 r\u00e9sze ut\u00e1n 6% lesz a kulcs.<\/li>\n<\/ul>\n\n\n\n<p>Megmarad a p\u00f3tad\u00f3el\u0151leg bevall\u00e1si \u00e9s fizet\u00e9si k\u00f6telezetts\u00e9g. Emellett a 2025. \u00e9vi ad\u00f3m\u00e9rt\u00e9kekkel kisz\u00e1m\u00edtott p\u00f3tad\u00f3t tov\u00e1bbra is k\u00e9t egyenl\u0151 r\u00e9szletben kell megfizetni, 2026. janu\u00e1r 31-ig \u00e9s 2026. j\u00falius 31-ig.<\/p>\n\n\n\n<p>\u00dajdons\u00e1g, hogy a banki k\u00fcl\u00f6nad\u00f3hoz hasonl\u00f3an a biztos\u00edt\u00e1si p\u00f3tad\u00f3t is lehet majd magyar \u00e1llampap\u00edrv\u00e1s\u00e1rl\u00e1ssal cs\u00f6kkenteni.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-55c9427f1a15de6dd967d35c41edd67c\" id=\"h-melyik-extraprofitado-marad-meg-velunk\" style=\"color:#640b0b\"><strong>Melyik extraprofitad\u00f3 marad m\u00e9g vel\u00fcnk?<\/strong><\/h2>\n\n\n\n<p>A rendeletm\u00f3dos\u00edt\u00e1s a kiskereskedelmi c\u00e9geket s\u00fajt\u00f3 plusz teher hat\u00e1ly\u00e1t is kiterjeszti tov\u00e1bbi egy \u00e9vvel. A jelenleg az extraprofitad\u00f3 rendelet szerint \u00e9rv\u00e9nyes emelt kulcsok \u00e9s s\u00e1vok is tov\u00e1bbra is alkalmazand\u00f3k lesznek.<\/p>\n\n\n\n<p>Megmarad a k\u0151olajterm\u00e9k el\u0151\u00e1ll\u00edt\u00f3t (jeles\u00fcl a MOL-t) terhel\u0151 95%-os k\u00fcl\u00f6nad\u00f3 is, amelynek alapja a k\u0151olaj vil\u00e1gpiaci \u00e1rk\u00fcl\u00f6nb\u00f6zete (Brent-Ural spread).<\/p>\n\n\n\n<p>Nem v\u00e1ltozik a <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/robin-hood-ado\/\">Robin Hood-ad\u00f3<\/a> megemelt, 41%-os m\u00e9rt\u00e9ke sem. Az ad\u00f3alanyi k\u00f6rb\u0151l azonban kiker\u00fclnek a feldolgoz\u00f3ipari gy\u00e1rt\u00f3k, \u00edgy 2025-t\u0151l nekik m\u00e1r nem kell k\u00fcl\u00f6nad\u00f3t fizetni\u00fck.<\/p>\n\n\n\n<p>A felsoroltakon k\u00edv\u00fcl az ad\u00f3nem t\u00f6rv\u00e9nyi szab\u00e1lyaiba \u00e1thelyezve \u00e9s be\u00e9p\u00fclve marad meg az emelt <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/tranzakcios-illetek\/\">p\u00e9nz\u00fcgyi tranzakci\u00f3s illet\u00e9k<\/a>, illetve a kieg\u00e9sz\u00edt\u0151 p\u00e9nz\u00fcgyi tranzakci\u00f3s illet\u00e9k.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color has-medium-font-size wp-elements-cb1c7449a21b2b5a891f2d5d214a582b\" id=\"h-megszuno-extraprofitadok-kulonadok\" style=\"color:#640b0b\"><strong>Megsz\u0171n\u0151 extraprofitad\u00f3k, k\u00fcl\u00f6nad\u00f3k<\/strong><\/h2>\n\n\n\n<p>2025. janu\u00e1r 1-j\u00e9n az al\u00e1bbi extraprofitad\u00f3k vesz\u00edtik hat\u00e1lyukat:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a k\u0151olajterm\u00e9k el\u0151\u00e1ll\u00edt\u00f3 nett\u00f3 \u00e1rbev\u00e9tel\u00e9t terhel\u0151 1%-os k\u00fcl\u00f6nad\u00f3;<\/li>\n\n\n\n<li>a K\u00c1T \u00e9s MET\u00c1R rendelet hat\u00e1lya al\u00e1 tartoz\u00f3, k\u00f6telez\u0151 \u00e1tv\u00e9telre jogosult termel\u0151ket, illetve a MET\u00c1R rendelet hat\u00e1lya al\u00e1 tartoz\u00f3 z\u00f6ld pr\u00e9mium t\u00edpus\u00fa t\u00e1mogat\u00e1sra jogosult termel\u0151ket terhel\u0151 k\u00fcl\u00f6nad\u00f3;<\/li>\n\n\n\n<li>a villamos energia bels\u0151 piac\u00e1r\u00f3l sz\u00f3l\u00f3, 2019\/943\/EU rendelet szerinti kiegyenl\u00edt\u0151 szab\u00e1lyoz\u00e1si kapacit\u00e1s ny\u00fajt\u00f3j\u00e1t terhel\u0151 k\u00fcl\u00f6nad\u00f3 (ez a MAVIR-t terhel\u0151 k\u00fcl\u00f6nad\u00f3);<\/li>\n\n\n\n<li>a gy\u00f3gyszergy\u00e1rt\u00f3i extraprofitad\u00f3 \u00e9s gy\u00f3gyszergy\u00e1rt\u00f3i k\u00fcl\u00f6nad\u00f3;<\/li>\n\n\n\n<li>a gy\u00f3gyszerforgalmaz\u00f3i extraprofitad\u00f3;<\/li>\n\n\n\n<li>a t\u00e1vk\u00f6zl\u00e9si p\u00f3tad\u00f3;<\/li>\n\n\n\n<li>a b\u00e1nyav\u00e1llalkoz\u00f3kra vonatkoz\u00f3 emelt b\u00e1nyaj\u00e1rad\u00e9k.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>A bankokat, a biztos\u00edt\u00f3kat \u00e9s a kiskereskedelmi c\u00e9geket s\u00fajt\u00f3 k\u00fcl\u00f6nad\u00f3 teher j\u00f6v\u0151re is hat\u00e1lyos lesz.<\/p>\n","protected":false},"author":1028,"featured_media":12300,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[38],"tags":[41],"class_list":{"0":"post-12299","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-hirek","8":"tag-slider-2","9":"entry"},"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2024\/11\/extraprofitado-modositas-rendelet-2025.jpg","author_info":{"display_name":"G\u00f6tz Attila","author_link":"https:\/\/hu.andersen.com\/hu\/author\/agotz\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - 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