{"id":15654,"date":"2026-07-02T13:05:58","date_gmt":"2026-07-02T11:05:58","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=15654"},"modified":"2026-07-02T13:25:46","modified_gmt":"2026-07-02T11:25:46","slug":"oszi-adozasi-torvenyalkotas-program-2026","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/oszi-adozasi-torvenyalkotas-program-2026\/","title":{"rendered":"T\u00f6rv\u00e9nyalkot\u00e1s: mi v\u00e1rhat\u00f3 az ad\u00f3z\u00e1sban id\u00e9n \u0151sszel?"},"content":{"rendered":"\n

A korm\u00e1ny nemr\u00e9giben k\u00f6zz\u00e9tette a 2026 \u0151szi t\u00f6rv\u00e9nyalkot\u00e1si programj\u00e1t<\/a>, amely szerint t\u00f6bb, az ad\u00f3z\u00e1st k\u00f6zvetlen\u00fcl \u00e9rint\u0151 jogszab\u00e1ly-v\u00e1ltoz\u00e1sra lehet sz\u00e1m\u00edtani. Az al\u00e1bbiakban \u00f6sszefoglaltuk a dokumentum legfontosabb elemeit \u00e9s azok v\u00e1rhat\u00f3 hat\u00e1sait. \u00c9rdemes ugyanakkor megjegyezni, hogy az \u0151szi t\u00f6rv\u00e9nyalkot\u00e1si menetrend mellett m\u00e1r a ny\u00e1ri id\u0151szakban is megjelentek olyan ad\u00f3z\u00e1si t\u00e1rgy\u00fa javaslatok, amelyek el\u0151revet\u00edtik, hogy a k\u00f6vetkez\u0151 h\u00f3napokban t\u00f6bb l\u00e9pcs\u0151ben alakulhat tov\u00e1bb a hazai ad\u00f3k\u00f6rnyezet.<\/strong><\/p>\n\n\n\n

\u0150szi t\u00f6rv\u00e9nyalkot\u00e1si program: k\u00e9t ad\u00f3csomag is \u00e9rkezik<\/strong><\/h2>\n\n\n\n

A program alapj\u00e1n az ad\u00f3z\u00e1si v\u00e1ltoz\u00e1sok k\u00e9t egym\u00e1st k\u00f6vet\u0151 csomagban \u00e9rkeznek.<\/p>\n\n\n\n

Az els\u0151, szeptemberre id\u0151z\u00edtett m\u00f3dos\u00edt\u00e1s v\u00e1rhat\u00f3an els\u0151sorban technikai \u00e9s korrekci\u00f3s jelleg\u0171 k\u00e9rd\u00e9seket rendez. Ennek keret\u00e9ben sor ker\u00fcl a vesz\u00e9lyhelyzeti szab\u00e1lyok kivezet\u00e9s\u00e9hez kapcsol\u00f3d\u00f3 jogalkot\u00e1si l\u00e9p\u00e9sekre, valamint a m\u00e1r elfogadott, de m\u00e9g hat\u00e1lyba nem l\u00e9pett rendelkez\u00e9sek fel\u00fclvizsg\u00e1lat\u00e1ra. A csomag fontos eleme lehet a v\u00e1mjogi szab\u00e1lyok hazai v\u00e9grehajt\u00e1s\u00e1nak pontos\u00edt\u00e1sa is, k\u00fcl\u00f6n\u00f6sen a 150 eur\u00f3s \u00e9rt\u00e9khat\u00e1r alatti v\u00e1mmentess\u00e9g uni\u00f3s szint\u0171 megsz\u00fcntet\u00e9s\u00e9hez kapcsol\u00f3d\u00f3an.<\/p>\n\n\n\n

Ezt k\u00f6veti az okt\u00f3berben beny\u00fajtott m\u00e1sodik ad\u00f3csomag, amely m\u00e1r sz\u00e9lesebb k\u00f6r\u0171 szakpolitikai c\u00e9lokat szolg\u00e1l. A m\u00f3dos\u00edt\u00e1sok k\u00f6z\u00f6tt hangs\u00falyosan jelenik meg az adminisztr\u00e1ci\u00f3 cs\u00f6kkent\u00e9se, az eur\u00f3pai uni\u00f3s jogharmoniz\u00e1ci\u00f3s k\u00f6telezetts\u00e9gek teljes\u00edt\u00e9se, valamint az ad\u00f3csal\u00e1s elleni fell\u00e9p\u00e9s er\u0151s\u00edt\u00e9se. A k\u00e9t egym\u00e1st k\u00f6vet\u0151 jogszab\u00e1ly csomag azt jelzi, hogy a jogalkot\u00f3 el\u0151bb a rendszer stabiliz\u00e1l\u00e1s\u00e1t \u00e9s korrekci\u00f3j\u00e1t, majd annak \u00e9rdemi \u00e1talak\u00edt\u00e1s\u00e1t tervezi.<\/p>\n\n\n\n

Fontos ugyanakkor, hogy az ad\u00f3z\u00e1si t\u00e1rgy\u00fa jogalkot\u00e1s nem kiz\u00e1r\u00f3lag az \u0151szi id\u0151szakban indulhat el. A korm\u00e1ny 2026. j\u00fanius 23-\u00e1n m\u00e1r beny\u00fajtotta az egyes ad\u00f3k\u00f6telezetts\u00e9gekr\u0151l \u00e9s egyes ad\u00f3t\u00f6rv\u00e9nyek m\u00f3dos\u00edt\u00e1s\u00e1r\u00f3l sz\u00f3l\u00f3 2025. \u00e9vi LIV. t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00e1s\u00e1t c\u00e9lz\u00f3 javaslatot<\/a>, amely a k\u0151olajterm\u00e9k-el\u0151\u00e1ll\u00edt\u00f3k k\u00fcl\u00f6nad\u00f3j\u00e1t \u00e9rinti. Ez arra utal, hogy az \u0151szi ad\u00f3csomagok mellett egyes, c\u00e9lzott ad\u00f3int\u00e9zked\u00e9sek m\u00e1r kor\u00e1bban is megjelenhetnek a jogalkot\u00e1sban.<\/p>\n\n\n\n

\u00dajra napirenden a vagyonad\u00f3<\/strong><\/h2>\n\n\n\n

Hosszas v\u00e1rakoz\u00e1st k\u00f6vet\u0151en, a tervek szerint 2026 okt\u00f3ber\u00e9ben ny\u00fajtj\u00e1k be a vagyonad\u00f3r\u00f3l sz\u00f3l\u00f3 t\u00f6rv\u00e9nyjavaslatot, amelynek v\u00e9gs\u0151 parlamenti szavaz\u00e1s\u00e1ra v\u00e1rhat\u00f3an novemberben ker\u00fcl sor.<\/p>\n\n\n\n

A vagyonad\u00f3<\/a> k\u00e9rd\u00e9se az elm\u00falt kamp\u00e1nyid\u0151szakban t\u00f6bb alkalommal is kiemelt t\u00e9mak\u00e9nt mer\u00fclt fel. A tervezett int\u00e9zked\u00e9s \u00e9s a hozz\u00e1 f\u0171z\u00f6tt v\u00e1rakoz\u00e1sok ugyanakkor tov\u00e1bbra is megosztj\u00e1k a k\u00f6zv\u00e9lem\u00e9nyt. B\u00e1r a vagyonad\u00f3ztat\u00e1ssal kapcsolatos jogalkot\u00e1s el\u0151k\u00e9sz\u00edt\u00e9s\u00e9t a korm\u00e1ny m\u00e1r hivatalosan elrendelte, az \u00faj ad\u00f3nem r\u00e9szletszab\u00e1lyair\u00f3l tov\u00e1bbra is csak korl\u00e1tozott inform\u00e1ci\u00f3 \u00e9rhet\u0151 el.<\/p>\n\n\n\n

A vagyonad\u00f3 bevezet\u00e9se \u00faj ad\u00f3z\u00e1si szeml\u00e9letet hozhat. V\u00e1rhat\u00f3an els\u0151sorban a nagy \u00e9rt\u00e9k\u0171 ingatlanokkal \u00e9s jelent\u0151s vagyonnal rendelkez\u0151 mag\u00e1nszem\u00e9lyek sz\u00e1m\u00e1ra jelenthet t\u00f6bbletad\u00f3-terhet. Jelenleg nem ismert, hogy a szab\u00e1lyoz\u00e1s kiterjed-e a v\u00e1llalkoz\u00e1sok tulajdon\u00e1ban \u00e1ll\u00f3 vagyonra is.<\/p>\n\n\n\n

A r\u00e9szletszab\u00e1lyok, k\u00fcl\u00f6n\u00f6sen az ad\u00f3alap, az esetleges mentess\u00e9gek \u00e9s az alkalmazand\u00f3 ad\u00f3kulcsok meghat\u00e1roz\u00f3 jelent\u0151s\u00e9g\u0171ek lesznek a t\u00e9nyleges hat\u00e1sok meg\u00edt\u00e9l\u00e9se szempontj\u00e1b\u00f3l.<\/p>\n\n\n\n

Az el\u0151k\u00e9sz\u00edt\u00e9s id\u0151z\u00edt\u00e9se arra utal, hogy az \u00faj szab\u00e1lyoz\u00e1s m\u00e1r a 2027-es k\u00f6lts\u00e9gvet\u00e9si keretbe illeszkedhet.<\/p>\n\n\n\n

A 2027. \u00e9vi k\u00f6lts\u00e9gvet\u00e9s beny\u00fajt\u00e1sa<\/strong><\/h2>\n\n\n\n

Szint\u00e9n 2026 okt\u00f3ber\u00e9re v\u00e1rhat\u00f3 a 2027. \u00e9vi k\u00f6lts\u00e9gvet\u00e9si t\u00f6rv\u00e9ny beny\u00fajt\u00e1sa, amely meghat\u00e1rozza a gazdas\u00e1gpolitikai ir\u00e1nyokat \u00e9s az ad\u00f3politikai priorit\u00e1sokat. A k\u00f6lts\u00e9gvet\u00e9s \u00e9s az ad\u00f3csomagok id\u0151beli k\u00f6zels\u00e9ge alapj\u00e1n v\u00e1rhat\u00f3, hogy az ad\u00f3int\u00e9zked\u00e9sek k\u00f6zvetlen\u00fcl a k\u00f6lts\u00e9gvet\u00e9si c\u00e9lokat szolg\u00e1lj\u00e1k, esetleges bev\u00e9teln\u00f6vel\u0151 vagy \u00f6szt\u00f6nz\u0151 elemek jelennek meg, illetve hangs\u00falyos lehet a fisk\u00e1lis stabilit\u00e1s \u00e9s a gazdas\u00e1g \u00e9l\u00e9nk\u00edt\u00e9se k\u00f6z\u00f6tti egyens\u00faly.<\/p>\n\n\n\n

\u00c1fa-v\u00e1ltoz\u00e1s: 5%-os t\u0171zifa<\/strong><\/h2>\n\n\n\n

Az \u00e1ltal\u00e1nos forgalmi ad\u00f3t \u00e9rint\u0151en egy k\u00fcl\u00f6n m\u00f3dos\u00edt\u00e1si javaslat is szerepel a programban, amely a t\u0171zifa \u00e1fakulcs\u00e1nak 5%-ra t\u00f6rt\u00e9n\u0151 cs\u00f6kkent\u00e9s\u00e9t ir\u00e1nyozza el\u0151. A javaslat beny\u00fajt\u00e1sa okt\u00f3berre, elfogad\u00e1sa novemberre v\u00e1rhat\u00f3.<\/p>\n\n\n\n

B\u00e1r a m\u00f3dos\u00edt\u00e1s egy viszonylag sz\u0171k term\u00e9kk\u00f6rt \u00e9rint, m\u00e9gis j\u00f3l illeszkedik abba a gazdas\u00e1gpolitikai ir\u00e1nyba, amely a lakoss\u00e1gi terhek cs\u00f6kkent\u00e9s\u00e9re \u00e9s az alapvet\u0151 sz\u00fcks\u00e9gleti term\u00e9kek kedvezm\u00e9nyes ad\u00f3ztat\u00e1s\u00e1ra helyezi a hangs\u00falyt.<\/p>\n\n\n\n

V\u00e1m- \u00e9s k\u00f6zp\u00e9nz\u00fcgyi szab\u00e1lyok v\u00e1ltoz\u00e1sai<\/strong><\/h2>\n\n\n\n

A program tov\u00e1bbi elemei k\u00f6z\u00f6tt szerepelnek olyan k\u00f6zp\u00e9nz\u00fcgyi \u00e9s v\u00e1mjogi m\u00f3dos\u00edt\u00e1sok is, amelyek k\u00f6zvetetten befoly\u00e1solhatj\u00e1k az ad\u00f3z\u00e1si k\u00f6rnyezetet. A k\u00f6lts\u00e9gvet\u00e9si gazd\u00e1lkod\u00e1s \u00e1tl\u00e1that\u00f3s\u00e1g\u00e1nak er\u0151s\u00edt\u00e9s\u00e9t c\u00e9lz\u00f3 jogszab\u00e1lyok, valamint az EU-s jogharmoniz\u00e1ci\u00f3s k\u00f6telezetts\u00e9gekb\u0151l fakad\u00f3 m\u00f3dos\u00edt\u00e1sok a szab\u00e1lyoz\u00e1si k\u00f6rnyezet egys\u00e9ges\u00edt\u00e9s\u00e9t \u00e9s kisz\u00e1m\u00edthat\u00f3s\u00e1g\u00e1t szolg\u00e1lj\u00e1k.<\/p>\n","protected":false},"excerpt":{"rendered":"

Vagyonad\u00f3, \u00faj ad\u00f3csomagok, v\u00e1mjogi \u00e9s \u00e1faszab\u00e1lyok: \u00f6sszegy\u0171jt\u00f6tt\u00fck, milyen fontos ad\u00f3z\u00e1si v\u00e1ltoz\u00e1sok v\u00e1rhat\u00f3k 2026 \u0151sz\u00e9n.<\/p>\n","protected":false},"author":1028,"featured_media":15655,"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":["post-15654","post","type-post","status-publish","format-standard","has-post-thumbnail","category-hirek","tag-slider-2","entry"],"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2026\/07\/mi-varhato-az-adozasban-iden-osszel-torvenyalkotas-2026.jpg","author_info":{"display_name":"G\u00f6tz Attila","author_link":"https:\/\/hu.andersen.com\/hu\/author\/agotz\/"},"yoast_head":"\nMi v\u00e1rhat\u00f3 az ad\u00f3z\u00e1sban id\u00e9n \u0151sszel? 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