{"id":8673,"date":"2023-06-02T11:00:58","date_gmt":"2023-06-02T09:00:58","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=8673"},"modified":"2025-05-07T15:13:52","modified_gmt":"2025-05-07T13:13:52","slug":"egyes-lakossagi-megtakaritasokra-is-kiterjesztik-a-13-os-szochot","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/egyes-lakossagi-megtakaritasokra-is-kiterjesztik-a-13-os-szochot\/","title":{"rendered":"Egyes lakoss\u00e1gi megtakar\u00edt\u00e1sokra is kiterjesztik a 13%-os szochot"},"content":{"rendered":"\n<p><strong>Egy szerda este k\u00f6zz\u00e9tett <\/strong><a href=\"https:\/\/magyarkozlony.hu\/dokumentumok\/2e5e17ed27296444fee63cb4a166af0c59a8652e\/megtekintes\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>korm\u00e1nyrendelet<\/strong><\/a><strong> \u00faj ad\u00f3terhet vezet be a lakoss\u00e1gi megtakar\u00edt\u00e1sokra. Ennek \u00e9rtelm\u00e9ben az eddigi 15%-os szem\u00e9lyi j\u00f6vedelemad\u00f3 mellett 2023. j\u00falius 1-j\u00e9t\u0151l a vesz\u00e9lyhelyzet ideje alatt 13%-os szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3t is kell majd fizetnie az \u00e9rintett mag\u00e1nszem\u00e9lyeknek a kamatj\u00f6vedelmeik vonatkoz\u00e1s\u00e1ban.<\/strong><\/p>\n\n\n\n<p>A 2023. m\u00e1jus 31-\u00e9n kihirdetett 205\/2023. (V.31.) Korm. rendelet m\u00f3dos\u00edtja a Szocho tv. rendelkez\u00e9seit. Eszerint a vesz\u00e9lyhelyzet ideje alatt a 2023. j\u00falius 1-je ut\u00e1n keletkezett, az Szja tv. 65. \u00a7-a szerinti kamatj\u00f6vedelmeket az eddigi 15% szem\u00e9lyi j\u00f6vedelemad\u00f3 mellett 13% szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3fizet\u00e9si k\u00f6telezetts\u00e9g (szocho) is terheli, ezzel l\u00e9nyeg\u00e9ben megdupl\u00e1zva az jelenlegi k\u00f6zteher m\u00e9rt\u00e9k\u00e9t.<\/p>\n\n\n\n<p>A sz\u00f3ban forg\u00f3 korm\u00e1nyrendelet r\u00f6gz\u00edti, hogy a k\u00fcl\u00f6nb\u00f6z\u0151 t\u00edpus\u00fa kamatj\u00f6vedelmek vonatkoz\u00e1s\u00e1ban mikort\u00f3l \u00e9s hogyan kell sz\u00e1molni azt a kamat\u00f6sszeget, amelyre m\u00e1r vonatkozik a kiterjesztett ad\u00f3k\u00f6telezetts\u00e9g. Eszerint 13% szocho terheli majd a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>b\u00e1rmely hitelint\u00e9zeti bet\u00e9t (takar\u00e9kbet\u00e9t), fizet\u00e9si sz\u00e1mla ut\u00e1n a korm\u00e1nyrendelet hat\u00e1lybal\u00e9p\u00e9s\u00e9t (2023. j\u00falius 1-j\u00e9t) k\u00f6vet\u0151 id\u0151szakra j\u00e1r\u00f3 kamatj\u00f6vedelmet<\/em>;<\/li>\n\n\n\n<li><em>lek\u00f6t\u00f6tt bet\u00e9t eset\u00e9ben a 2023. j\u00fanius 30. napja ut\u00e1n lek\u00f6t\u00f6tt bet\u00e9t kamat\u00e1t;<\/em><\/li>\n\n\n\n<li><em>a nyilv\u00e1nosan forgalomba hozott \u00e9s forgalmazott <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/hitelviszonyt-megtestesito-ertekpapir\/\">hitelviszonyt megtestes\u00edt\u0151 \u00e9rt\u00e9kpap\u00edr<\/a> (k\u00f6tv\u00e9ny, jelz\u00e1loglev\u00e9l) \u00e9s kollekt\u00edv befektet\u00e9si \u00e9rt\u00e9kpap\u00edr (befektet\u00e9si jegy) eset\u00e9ben a rendelet hat\u00e1lybal\u00e9p\u00e9s\u00e9t\u0151l (2023. j\u00falius 1-t\u0151l) megszerzett \u00e9rt\u00e9kpap\u00edr kamat\u00e1t, hozam\u00e1t<\/em>;<\/li>\n\n\n\n<li>mag\u00e1nszem\u00e9lyt teljes eg\u00e9sz\u00e9ben a rendelet hat\u00e1lybal\u00e9p\u00e9s\u00e9t (2023. j\u00falius 1) k\u00f6vet\u0151 id\u0151szak kamatj\u00f6vedelmek\u00e9nt megillet\u0151 vagyoni \u00e9rt\u00e9ket, ha a kamatj\u00f6vedelem olyan vagyoni \u00e9rt\u00e9k (pl. nyerem\u00e9nybet\u00e9tre kisorsolt t\u00e1rgynyerem\u00e9ny, \u00e9rt\u00e9kpap\u00edr), amelyb\u0151l az ad\u00f3 levon\u00e1sa nem lehets\u00e9ges (ez esetben az szja ad\u00f3alapja a vagyoni \u00e9rt\u00e9k szok\u00e1sos piaci \u00e9rt\u00e9k\u00e9nek, a nyerem\u00e9nyalapnak az 1,18-szorosa);<\/li>\n\n\n\n<li>rendelet hat\u00e1lybal\u00e9p\u00e9s\u00e9t\u0151l, azaz 2023. j\u00falius 1-j\u00e9t\u0151l k\u00f6t\u00f6tt biztos\u00edt\u00e1si szerz\u0151d\u00e9s biztos\u00edt\u00f3i teljes\u00edt\u00e9se kamatj\u00f6vedelemnek min\u0151s\u00fcl\u0151 r\u00e9sz\u00e9t;<\/li>\n\n\n\n<li>egyes sz\u00f6vetkezetek eset\u00e9ben a tag \u00e1ltal a sz\u00f6vetkezet\u00e9nek a rendelet hat\u00e1lybal\u00e9p\u00e9s\u00e9t\u0151l ny\u00fajtott tagi k\u00f6lcs\u00f6n kamat\u00e1t;<\/li>\n\n\n\n<li>foglalkoztat\u00f3i nyugd\u00edjszolg\u00e1ltat\u00f3 int\u00e9zm\u00e9ny tagj\u00e1t, kedvezm\u00e9nyezettj\u00e9t, \u00f6r\u00f6k\u00f6s\u00e9t a tag munkaviszony\u00e1nak megsz\u0171n\u00e9s\u00e9vel kapcsolatosan megillet\u0151 kamatj\u00f6vedelem egy r\u00e9sz\u00e9t (a j\u00f6vedelemnek a teljes\u00edtett felt\u00e9teles jogszerz\u00e9si id\u0151tartamnak a rendelet hat\u00e1lybal\u00e9p\u00e9s\u00e9t k\u00f6vet\u0151 id\u0151szakkal ar\u00e1nyos r\u00e9sz\u00e9t).<\/li>\n<\/ul>\n\n\n\n<p>Fontos kiemelni, hogy a 13%-os szocho nem \u00e9rinti az ingatlanalapok befektet\u00e9si jegyeib\u0151l sz\u00e1rmaz\u00f3 kamatj\u00f6vedelmet \u00e9s az \u00e1llampap\u00edrokb\u00f3l sz\u00e1rmaz\u00f3 eddig is kamatad\u00f3mentes j\u00f6vedelmeket.<\/p>\n\n\n\n<p>A term\u00e9szetes szem\u00e9lyeket terhel\u0151 \u00faj 13%-os szochot a j\u00f6vedelem kifizet\u00e9sekor a 15%-os szem\u00e9lyi j\u00f6vedelemad\u00f3val p\u00e1rhuzamosan a kifizet\u0151 fogja levonni. Kifizet\u0151 hi\u00e1ny\u00e1ban a mag\u00e1nszem\u00e9lynek kell az ad\u00f3k\u00f6telezetts\u00e9geket teljes\u00edteni, a Szocho tv. \u00e1ltal\u00e1nos rendelkez\u00e9sei szerint.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Egy szerda este k\u00f6zz\u00e9tett korm\u00e1nyrendelet \u00faj ad\u00f3terhet vezet be a lakoss\u00e1gi megtakar\u00edt\u00e1sokra.<\/p>\n","protected":false},"author":1028,"featured_media":8675,"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-8673","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\/2023\/06\/szocho.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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