{"id":13137,"date":"2025-05-19T09:33:32","date_gmt":"2025-05-19T07:33:32","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=13137"},"modified":"2025-06-20T09:19:01","modified_gmt":"2025-06-20T07:19:01","slug":"2025-tavaszi-adocsomag-tervezet-parlament","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/2025-tavaszi-adocsomag-tervezet-parlament\/","title":{"rendered":"A Parlament el\u0151tt a 2025-\u00f6s tavaszi ad\u00f3csomag"},"content":{"rendered":"\n

A korm\u00e1ny 2025. m\u00e1jus 13-\u00e1n ny\u00fajtotta be a 2025-\u00f6s tavaszi ad\u00f3csomag tervezet\u00e9t a magyar Orsz\u00e1ggy\u0171l\u00e9s el\u00e9. A t\u00e1rsadalmi egyeztet\u00e9sre bocs\u00e1tott verzi\u00f3hoz k\u00e9pest az egyik legnagyobb v\u00e1ltoz\u00e1s, hogy a jogszab\u00e1lytervezetbe a k\u00fcl\u00f6nad\u00f3kkal kapcsolatos rendelkez\u00e9sek is beker\u00fcltek.<\/strong><\/p>\n\n\n\n

A t\u00e1rsadalmi egyeztet\u00e9sre bocs\u00e1tott csomag legfontosabb t\u00e9teleir\u0151l kor\u00e1bban itt \u00edrtunk.<\/a> A Parlament el\u00e9 beterjesztett verzi\u00f3ban ezek a rendelkez\u00e9sek szinte v\u00e1ltozatlan form\u00e1ban tov\u00e1bbra is szerepelnek.<\/p>\n\n\n\n

Fontos megjegyezni, hogy a szem\u00e9lyi j\u00f6vedelemad\u00f3z\u00e1s<\/strong> ter\u00fclet\u00e9n bevezetend\u0151 \u00faj, a csal\u00e1dok t\u00e1mogat\u00e1s\u00e1t szolg\u00e1l\u00f3 rendelkez\u00e9seket k\u00fcl\u00f6n t\u00f6rv\u00e9nyekben szab\u00e1lyozt\u00e1k, ezeket a Parlament id\u0151k\u00f6zben el is fogadta. A CSED, a GYED \u00e9s az \u00f6r\u00f6kbefogad\u00f3i d\u00edj ad\u00f3alap-kedvezm\u00e9nye 2025. j\u00falius 1-t\u0151l, a h\u00e1romgyermekes any\u00e1k ad\u00f3alap-kedvezm\u00e9nye 2025. okt\u00f3ber 1-t\u0151l, m\u00edg a 30 \u00e9v alatti any\u00e1k kedvezm\u00e9ny\u00e9re vonatkoz\u00f3 \u00faj szab\u00e1lyok (25 \u00e9ves als\u00f3 korhat\u00e1r \u00e9s a fels\u0151 j\u00f6vedelemkorl\u00e1t elt\u00f6rl\u00e9se) \u00e9s a k\u00e9tgyermekes any\u00e1k kedvezm\u00e9ny\u00e9re vonatkoz\u00f3 rendelkez\u00e9sek 2026. janu\u00e1r 1-t\u0151l alkalmazand\u00f3k. Ez ut\u00f3bbi kedvezm\u00e9nyt val\u00f3j\u00e1ban n\u00e9gy l\u00e9pcs\u0151ben vezetik be: 2026. janu\u00e1r 1-j\u00e9t\u0151l a 40. \u00e9let\u00e9v\u00fcket m\u00e9g be nem t\u00f6lt\u0151 any\u00e1k lesznek jogosultak az ad\u00f3mentess\u00e9gre, 2027-t\u0151l az 50 \u00e9v alattiak, 2028-t\u00f3l a 60 \u00e9v alattiak, m\u00edg 2029. janu\u00e1r 1-j\u00e9t\u0151l m\u00e1r minden k\u00e9tgyermekes anya \u00e9lethosszig \u00e9lhet majd ezzel az ad\u00f3alap-kedvezm\u00e9nnyel, \u00e9letkort\u00f3l f\u00fcggetlen\u00fcl.<\/p>\n\n\n\n

Az any\u00e1k szja-mentess\u00e9ge miatt kies\u0151 bev\u00e9teleket r\u00e9szben az extraprofitad\u00f3k<\/strong> fenntart\u00e1s\u00e1val k\u00edv\u00e1nja kompenz\u00e1lni a korm\u00e1ny. Ezek a k\u00fcl\u00f6nad\u00f3k \u00edgy 2025-ben \u00e9s 2026-ban is \u00e9rv\u00e9nyben maradnak a bankok, a biztos\u00edt\u00f3k, a kiskereskedelmi l\u00e1ncok \u00e9s az energiaszektor szerepl\u0151i sz\u00e1m\u00e1ra. Az ezzel kapcsolatos szab\u00e1lyokat azonban m\u00e1r nem az extraprofit ad\u00f3kr\u00f3l sz\u00f3l\u00f3 197\/2022. (VI. 4.) Korm. rendelet tartalmazza majd (mivel az megsz\u0171nik), hanem a vonatkoz\u00f3 \u00e1gazati jogszab\u00e1lyokba \u00e9p\u00edtik be.<\/p>\n\n\n\n

A banki k\u00fcl\u00f6nad\u00f3 m\u00e9rt\u00e9ke a tervezet alapj\u00e1n 2026-ban emelkedni fog: az ad\u00f3alap 20 milli\u00e1rd forintot meg nem halad\u00f3 r\u00e9sz\u00e9re az ad\u00f3kulcs 7%-r\u00f3l 8%-ra, m\u00edg a 20 milli\u00e1rd forint feletti r\u00e9szre 18%-r\u00f3l 20%-ra n\u0151. \u00c9rdemes kiemelni, hogy az ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g tov\u00e1bbra is felezhet\u0151 \u00e1llampap\u00edr-v\u00e1s\u00e1rl\u00e1ssal. A biztos\u00edt\u00f3i p\u00f3tad\u00f3 extraprofitad\u00f3 m\u00e9rt\u00e9ke v\u00e1ltozatlan marad, azonban 2026-ban megemelik az \u00e1llampap\u00edr-v\u00e1s\u00e1rl\u00e1s\u00e9rt el\u00e9rhet\u0151 kedvezm\u00e9ny maxim\u00e1lis m\u00e9rt\u00e9k\u00e9t az ad\u00f3csomagban r\u00e9szletezett szab\u00e1lyok szerint, \u00e9s a hagyom\u00e1nyos biztos\u00edt\u00e1si ad\u00f3 s\u00e1vjait is megv\u00e1ltoztatja a t\u00f6rv\u00e9ny.<\/p>\n\n\n\n

Fennmarad a k\u0151olajterm\u00e9k-el\u0151\u00e1ll\u00edt\u00f3, azaz a MOL 95%-os k\u00fcl\u00f6nad\u00f3 k\u00f6telezetts\u00e9ge, amelyet tov\u00e1bbra is a \u201eBrent-Ural spread\u201d-re kell felsz\u00e1m\u00edtani, emellett a kiskereskedelmi k\u00fcl\u00f6nad\u00f3t is v\u00e1ltozatlan ad\u00f3s\u00e1vok \u00e9s m\u00e9rt\u00e9kek figyelembev\u00e9tel\u00e9vel kell majd megfizetnie az \u00e9rintett v\u00e1llalkoz\u00e1soknak. Az energiaell\u00e1t\u00f3k j\u00f6vedelemad\u00f3ja (Robin Hood-ad\u00f3)<\/a> 2025-ben m\u00e9g az emelt 41%-os m\u00e9rt\u00e9kkel fizetend\u0151, de 2026-ban az ad\u00f3m\u00e9rt\u00e9k visszacs\u00f6kken a kor\u00e1bbi 31%-ra.<\/p>\n\n\n\n

A tervek szerint j\u00f6v\u0151re a banki extraprofitad\u00f3b\u00f3l 180 milli\u00e1rd forintot, a biztos\u00edt\u00e1si ad\u00f3b\u00f3l \u00e9s p\u00f3tad\u00f3b\u00f3l 60 milli\u00e1rd forintot, a kiskereskedelmei ad\u00f3b\u00f3l 130 milli\u00e1rd forintot, a MOL k\u00fcl\u00f6nad\u00f3j\u00e1b\u00f3l 50 milli\u00e1rd forintot, m\u00edg a Robin Hood ad\u00f3b\u00f3l 20 milli\u00e1rd forintot v\u00e1r a korm\u00e1ny \u2013 teh\u00e1t ezekb\u0151l az extraprofitad\u00f3kb\u00f3l \u00f6sszesen 440 milli\u00e1rd forint k\u00f6lts\u00e9gvet\u00e9si bev\u00e9telre sz\u00e1m\u00edtanak.<\/p>\n\n\n\n

A t\u00e1rsadalmi egyeztet\u00e9sre bocs\u00e1tott javaslathoz k\u00e9pest az \u00e1ltal\u00e1nos forgalmi ad\u00f3<\/strong> adatszolg\u00e1ltat\u00e1sra vonatkoz\u00f3 szab\u00e1lyai annyival m\u00f3dosulnak, hogy a 2025. j\u00falius 1-j\u00e9t\u0151l az e-p\u00e9nzt\u00e1rg\u00e9ppel ki\u00e1ll\u00edtott bizonylatokkal kapcsolatos adatszolg\u00e1ltat\u00e1sr\u00f3l sz\u00f3l\u00f3 \u00faj, 11. sz\u00e1m\u00fa mell\u00e9kletet csak egy ler\u00f6vid\u00edtett form\u00e1ban vezetn\u00e9k be. A mell\u00e9klet majd csak 2026. szeptember 1-j\u00e9t\u0151l b\u0151v\u00fclne ki a nyugt\u00e1kr\u00f3l, az e-nyugt\u00e1kr\u00f3l, valamint az ezekkel egy tekintet al\u00e1 es\u0151 egy\u00e9b okiratokr\u00f3l t\u00f6rt\u00e9n\u0151 adatszolg\u00e1ltat\u00e1si k\u00f6telezetts\u00e9g r\u00e9szletesebb szab\u00e1lyaival, azzal \u00f6sszhangban, hogy az \u00e1ltal\u00e1nos k\u00f6telez\u0151 nyugtaadat-szolg\u00e1ltat\u00e1s az eredetileg tervezett 2025. j\u00falius 1-j\u00e9r\u0151l 2026. szeptember 1-re v\u00e1ltozik.<\/p>\n\n\n\n

UPDATE: Az id\u0151k\u00f6zben elfogadott 2025-\u00f6s tavaszi ad\u00f3csomag \u00f6sszefoglal\u00f3ja itt olvashat\u00f3.<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

A t\u00e1rsadalmi egyeztet\u00e9sre bocs\u00e1tott verzi\u00f3hoz k\u00e9pest az egyik legnagyobb v\u00e1ltoz\u00e1s, hogy a jogszab\u00e1lytervezetbe a k\u00fcl\u00f6nad\u00f3kkal kapcsolatos rendelkez\u00e9sek is beker\u00fcltek.<\/p>\n","protected":false},"author":1028,"featured_media":13138,"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-13137","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\/2025\/05\/tavaszi-adocsomag-2025-parlament-tervezet.jpg","author_info":{"display_name":"G\u00f6tz Attila","author_link":"https:\/\/hu.andersen.com\/hu\/author\/agotz\/"},"yoast_head":"\nA Parlament el\u0151tt a 2025-\u00f6s tavaszi ad\u00f3csomag - 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