{"id":76889,"date":"2026-01-09T09:28:48","date_gmt":"2026-01-09T08:28:48","guid":{"rendered":"https:\/\/dorogimedence.hu\/?p=76889"},"modified":"2026-01-09T09:28:48","modified_gmt":"2026-01-09T08:28:48","slug":"kedvezoen-valtoztak-az-atalanyadozas-szabalyai","status":"publish","type":"post","link":"https:\/\/dorogimedence.hu\/index.php\/2026\/01\/09\/kedvezoen-valtoztak-az-atalanyadozas-szabalyai\/","title":{"rendered":"Kedvez\u0151en v\u00e1ltoztak az \u00e1tal\u00e1nyad\u00f3z\u00e1s szab\u00e1lyai"},"content":{"rendered":"<p><strong>Az egy\u00e9ni v\u00e1llalkoz\u00f3k t\u00f6bbf\u00e9le ad\u00f3z\u00e1si m\u00f3d k\u00f6z\u00fcl is v\u00e1laszthatnak. Az \u00e1tal\u00e1nyad\u00f3z\u00e1s sokaknak el\u0151ny\u00f6s lehet, janu\u00e1rt\u00f3l r\u00e1ad\u00e1sul kedvez\u0151en v\u00e1ltoztak az \u00e1tal\u00e1nyban meg\u00e1llap\u00edtott j\u00f6vedelem kisz\u00e1m\u00edt\u00e1s\u00e1nak szab\u00e1lyai.<\/strong><\/p>\n<p>Az egyik legn\u00e9pszer\u0171bb ad\u00f3z\u00e1si m\u00f3d az \u00e1tal\u00e1nyad\u00f3, t\u00f6bb mint 406 ezer kisv\u00e1llalkoz\u00f3 ad\u00f3zik \u00edgy, \u00e9s l\u00e9tsz\u00e1muk a kedvez\u0151 v\u00e1ltoz\u00e1soknak k\u00f6sz\u00f6nhet\u0151en m\u00e9g tov\u00e1bb n\u0151het.<\/p>\n<p>Az \u00e1tal\u00e1nyad\u00f3z\u00f3 v\u00e1llalkoz\u00f3nak a j\u00f6vedelem kisz\u00e1m\u00edt\u00e1sakor a v\u00e1llalkoz\u00f3i bev\u00e9telt kell alapul vennie, ezt a v\u00e1llalkoz\u00f3i tev\u00e9kenys\u00e9ghez kapcsol\u00f3d\u00f3 kedvezm\u00e9nyekkel nem lehet cs\u00f6kkenteni. A bev\u00e9telb\u0151l a j\u00f6vedelem k\u00fcl\u00f6nb\u00f6z\u0151 m\u00e9rt\u00e9k\u0171 k\u00f6lts\u00e9gh\u00e1nyad levon\u00e1s\u00e1val \u00e1llap\u00edthat\u00f3 meg att\u00f3l f\u00fcgg\u0151en, hogy a v\u00e1llalkoz\u00f3 bev\u00e9tele milyen tev\u00e9kenys\u00e9gb\u0151l sz\u00e1rmazik.<\/p>\n<p>2026. janu\u00e1r 1-j\u00e9t\u0151l az \u00e1tal\u00e1nyad\u00f3z\u00f3 egy\u00e9ni v\u00e1llalkoz\u00f3k az \u00e1tal\u00e1nyban meg\u00e1llap\u00edtott j\u00f6vedelem kisz\u00e1m\u00edt\u00e1sakor az eddigi legalacsonyabb, 40 sz\u00e1zal\u00e9kos m\u00e9rt\u00e9k\u0171 k\u00f6lts\u00e9gh\u00e1nyad helyett 45 sz\u00e1zal\u00e9kos k\u00f6lts\u00e9gh\u00e1nyadot vonhatnak le a bev\u00e9tel\u00fckb\u0151l. 2027-t\u0151l a 45 sz\u00e1zal\u00e9kos k\u00f6lts\u00e9gh\u00e1nyad 50 sz\u00e1zal\u00e9kra emelkedik.<\/p>\n<p>Az \u00e1tal\u00e1nyban meg\u00e1llap\u00edtott j\u00f6vedelemnek az \u00e9ves minim\u00e1lb\u00e9r fel\u00e9t el nem \u00e9r\u0151 r\u00e9sze, vagyis 2026-ban 1 936 800 forint ad\u00f3mentes, \u00edgy a 45 sz\u00e1zal\u00e9kos k\u00f6lts\u00e9gh\u00e1nyadot alkalmaz\u00f3 \u00e1tal\u00e1nyad\u00f3z\u00f3 egy\u00e9ni v\u00e1llalkoz\u00f3knak a 2026-os bev\u00e9tel\u00fckb\u0151l 3 521 455 forintig nem kell ad\u00f3t fizetni\u00fck.<\/p>\n<p><em>Forr\u00e1s: Nemzeti Ad\u00f3- \u00e9s V\u00e1mhivatal Kom\u00e1rom-Esztergom V\u00e1rmegyei Ad\u00f3- \u00e9s V\u00e1migazgat\u00f3s\u00e1ga<br \/>\nBor\u00edt\u00f3k\u00e9p: illusztr\u00e1ci\u00f3 (freepik.com)<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az egy\u00e9ni v\u00e1llalkoz\u00f3k t\u00f6bbf\u00e9le ad\u00f3z\u00e1si m\u00f3d k\u00f6z\u00fcl is v\u00e1laszthatnak. Az \u00e1tal\u00e1nyad\u00f3z\u00e1s sokaknak el\u0151ny\u00f6s lehet, janu\u00e1rt\u00f3l r\u00e1ad\u00e1sul kedvez\u0151en v\u00e1ltoztak az \u00e1tal\u00e1nyban meg\u00e1llap\u00edtott j\u00f6vedelem kisz\u00e1m\u00edt\u00e1s\u00e1nak szab\u00e1lyai. Az egyik legn\u00e9pszer\u0171bb ad\u00f3z\u00e1si m\u00f3d az \u00e1tal\u00e1nyad\u00f3, t\u00f6bb mint 406 ezer kisv\u00e1llalkoz\u00f3 ad\u00f3zik \u00edgy, \u00e9s l\u00e9tsz\u00e1muk a kedvez\u0151 v\u00e1ltoz\u00e1soknak k\u00f6sz\u00f6nhet\u0151en m\u00e9g tov\u00e1bb n\u0151het. Az \u00e1tal\u00e1nyad\u00f3z\u00f3 v\u00e1llalkoz\u00f3nak a j\u00f6vedelem kisz\u00e1m\u00edt\u00e1sakor a v\u00e1llalkoz\u00f3i<\/p>\n","protected":false},"author":1,"featured_media":76890,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"footnotes":""},"categories":[6934,3],"tags":[4700,8680,317,8603],"class_list":{"0":"post-76889","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-belfold","8":"category-hirek","9":"tag-adozas","10":"tag-atalanyadozas","11":"tag-nav","12":"tag-vallalkozo"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kedvez\u0151en v\u00e1ltoztak az \u00e1tal\u00e1nyad\u00f3z\u00e1s szab\u00e1lyai<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dorogimedence.hu\/index.php\/2026\/01\/09\/kedvezoen-valtoztak-az-atalanyadozas-szabalyai\/\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:type\" content=\"article\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:title\" content=\"Kedvez\u0151en v\u00e1ltoztak az \u00e1tal\u00e1nyad\u00f3z\u00e1s szab\u00e1lyai\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:description\" content=\"Az egy\u00e9ni v\u00e1llalkoz\u00f3k t\u00f6bbf\u00e9le ad\u00f3z\u00e1si m\u00f3d k\u00f6z\u00fcl is v\u00e1laszthatnak. Az \u00e1tal\u00e1nyad\u00f3z\u00e1s sokaknak el\u0151ny\u00f6s lehet, janu\u00e1rt\u00f3l r\u00e1ad\u00e1sul kedvez\u0151en v\u00e1ltoztak az \u00e1tal\u00e1nyban meg\u00e1llap\u00edtott j\u00f6vedelem kisz\u00e1m\u00edt\u00e1s\u00e1nak szab\u00e1lyai. Az egyik legn\u00e9pszer\u0171bb ad\u00f3z\u00e1si m\u00f3d az \u00e1tal\u00e1nyad\u00f3, t\u00f6bb mint 406 ezer kisv\u00e1llalkoz\u00f3 ad\u00f3zik \u00edgy, \u00e9s l\u00e9tsz\u00e1muk a kedvez\u0151 v\u00e1ltoz\u00e1soknak k\u00f6sz\u00f6nhet\u0151en m\u00e9g tov\u00e1bb n\u0151het. 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Az \u00e1tal\u00e1nyad\u00f3z\u00e1s sokaknak el\u0151ny\u00f6s lehet, janu\u00e1rt\u00f3l r\u00e1ad\u00e1sul kedvez\u0151en v\u00e1ltoztak az \u00e1tal\u00e1nyban meg\u00e1llap\u00edtott j\u00f6vedelem kisz\u00e1m\u00edt\u00e1s\u00e1nak szab\u00e1lyai. Az egyik legn\u00e9pszer\u0171bb ad\u00f3z\u00e1si m\u00f3d az \u00e1tal\u00e1nyad\u00f3, t\u00f6bb mint 406 ezer kisv\u00e1llalkoz\u00f3 ad\u00f3zik \u00edgy, \u00e9s l\u00e9tsz\u00e1muk a kedvez\u0151 v\u00e1ltoz\u00e1soknak k\u00f6sz\u00f6nhet\u0151en m\u00e9g tov\u00e1bb n\u0151het. 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