{"id":4638,"date":"2026-10-07T15:32:46","date_gmt":"2026-10-07T13:32:46","guid":{"rendered":"https:\/\/taxense.hu\/?p=4638"},"modified":"2026-10-07T15:50:57","modified_gmt":"2026-10-07T13:50:57","slug":"szja-valtozasok-2025-ujdonsagok-az-atalanyadozasban-es-a-fizeto-vendeglatasban","status":"publish","type":"post","link":"https:\/\/taxense.hu\/en\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/szja-valtozasok-2025-ujdonsagok-az-atalanyadozasban-es-a-fizeto-vendeglatasban\/","title":{"rendered":"SZJA-v\u00e1ltoz\u00e1sok 2025 &#8211; \u00dajdons\u00e1gok az \u00e1tal\u00e1nyad\u00f3z\u00e1sban \u00e9s a fizet\u0151-vend\u00e9gl\u00e1t\u00e1sban"},"content":{"rendered":"<p>2025. janu\u00e1r 01-t\u0151l v\u00e1ltoz\u00e1sok \u00e9rkeznek az \u00e1tal\u00e1nyad\u00f3z\u00e1s \u00e9s a fizet\u0151vend\u00e9gl\u00e1t\u00e1s szab\u00e1lyoz\u00e1sa ter\u00e9n. Az \u00faj el\u0151\u00edr\u00e1sok nemcsak a bev\u00e9teli hat\u00e1rokra \u00e9s a k\u00f6lts\u00e9gh\u00e1nyadokra terjednek ki az \u00e1tal\u00e1nyad\u00f3z\u00f3 egy\u00e9ni v\u00e1llalkoz\u00f3k (EV) eset\u00e9n, hanem az Airbnb- \u00e9s mag\u00e1nsz\u00e1ll\u00e1shely-piacot is \u00e9rintik.<\/p>\n\n\n\n<p>Fontos, hogy id\u0151ben felk\u00e9sz\u00fclj, hogy alkalmazkodj a v\u00e1ltoz\u00e1sokhoz.<\/p>\n\n\n\n<p>N\u00e9zz\u00fck, mit kell tudni!<\/p>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">\u00c1tal\u00e1nyad\u00f3z\u00e1s \u2013 Mit \u00e9rdemes tudni 2025-ben?<\/span><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>K\u00f6lts\u00e9gh\u00e1nyad m\u00f3dos\u00edt\u00e1sa:<\/strong>\n<ul class=\"wp-block-list\">\n<li>2025. janu\u00e1r 1-j\u00e9t\u0151l a 80 sz\u00e1zal\u00e9kos k\u00f6lts\u00e9gh\u00e1nyad alkalmaz\u00e1s\u00e1ra jogos\u00edt\u00f3 tev\u00e9kenys\u00e9gek list\u00e1j\u00e1t az eddig haszn\u00e1lt TESZOR-k\u00f3dok helyett \u00d6VTJ-k\u00f3dokra (\u00d6n\u00e1ll\u00f3 V\u00e1llalkoz\u00f3k Tev\u00e9kenys\u00e9gi Jegyz\u00e9ke) cser\u00e9lik, hogy egyszer\u0171bb\u00e9 v\u00e1ljon a jogalkalmaz\u00e1s.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u00c9ves bev\u00e9teli hat\u00e1r:<\/strong>\n<ul class=\"wp-block-list\">\n<li>Alapesetben: <strong>34 896 000 Ft\/\u00e9v<\/strong> (\u00e9v k\u00f6zben ar\u00e1nyos\u00edt\u00e1s sz\u00fcks\u00e9ges).<\/li>\n\n\n\n<li>Kiskereskedelmi tev\u00e9kenys\u00e9g eset\u00e9n: <strong>174 480 000 Ft\/\u00e9v<\/strong>.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Ad\u00f3mentes j\u00f6vedelem: 1 744 800 Ft\/\u00e9v \u2013 nem kell ar\u00e1nyos\u00edtani.<\/strong><\/li>\n\n\n\n<li><strong>Mentes\u00edtett bev\u00e9teli keret\u00f6sszegek:<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>40%-os k\u00f6lts\u00e9gh\u00e1nyad:<\/strong> 2 908 000 Ft \/ \u00e9v.<\/li>\n\n\n\n<li><strong>80%-os k\u00f6lts\u00e9gh\u00e1nyad:<\/strong> 8 724 000 Ft \/ \u00e9v.<\/li>\n\n\n\n<li><strong>90%-os k\u00f6lts\u00e9gh\u00e1nyad:<\/strong> 17 448 000 Ft \/ \u00e9v.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">Fizet\u0151vend\u00e9gl\u00e1t\u00f3 tev\u00e9kenys\u00e9g \u2013 az Airbnb-piac szab\u00e1lyoz\u00e1sa<\/span><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u00e9teles \u00e1tal\u00e1nyad\u00f3z\u00e1s felt\u00e9telei:<\/strong>\n<ul class=\"wp-block-list\">\n<li>2025-t\u0151l csak akkor v\u00e1laszthat\u00f3, ha a mag\u00e1nszem\u00e9ly tulajdon\u00e1ban vagy haszon\u00e9lvezet\u00e9ben l\u00e9v\u0151, <strong>legfeljebb 3 ingatlanban<\/strong> folytat mag\u00e1nsz\u00e1ll\u00e1shely-szolg\u00e1ltat\u00e1si tev\u00e9kenys\u00e9get.<\/li>\n\n\n\n<li>T\u00f6bb ingatlan eset\u00e9n az \u00f6n\u00e1ll\u00f3 tev\u00e9kenys\u00e9g szab\u00e1lyai szerint kell ad\u00f3zni.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>T\u00e9teles \u00e1tal\u00e1nyad\u00f3 m\u00e9rt\u00e9ke:<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>Telep\u00fcl\u00e9sek 2 milli\u00f3 vend\u00e9g\u00e9jszaka felett: 150 000 Ft\/lak\u00f3szoba \/ \u00e9v.<\/strong><\/li>\n\n\n\n<li><strong>Telep\u00fcl\u00e9sek 2 milli\u00f3 vend\u00e9g\u00e9jszaka alatt: 38 400 Ft\/lak\u00f3szoba \/ \u00e9v.<\/strong><\/li>\n\n\n\n<li>A NAV 2025-t\u0151l minden \u00e9v janu\u00e1r 31-\u00e9ig k\u00f6zz\u00e9teszi a magasabb ad\u00f3teherrel \u00e9rintett telep\u00fcl\u00e9sek list\u00e1j\u00e1t. 2025-ben m\u00e1r janu\u00e1r 15-\u00e9ig megteszi ezt.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>2025. janu\u00e1r 01-t\u0151l v\u00e1ltoz\u00e1sok \u00e9rkeznek az \u00e1tal\u00e1nyad\u00f3z\u00e1s \u00e9s a fizet\u0151vend\u00e9gl\u00e1t\u00e1s szab\u00e1lyoz\u00e1sa ter\u00e9n. Az \u00faj el\u0151\u00edr\u00e1sok nemcsak a bev\u00e9teli hat\u00e1rokra \u00e9s a k\u00f6lts\u00e9gh\u00e1nyadokra terjednek ki az \u00e1tal\u00e1nyad\u00f3z\u00f3 egy\u00e9ni v\u00e1llalkoz\u00f3k (EV) eset\u00e9n, hanem az Airbnb- \u00e9s mag\u00e1nsz\u00e1ll\u00e1shely-piacot is \u00e9rintik. Fontos, hogy id\u0151ben felk\u00e9sz\u00fclj, hogy alkalmazkodj a v\u00e1ltoz\u00e1sokhoz. N\u00e9zz\u00fck, mit kell tudni! \u00c1tal\u00e1nyad\u00f3z\u00e1s \u2013 Mit \u00e9rdemes tudni 2025-ben? [&hellip;]<\/p>","protected":false},"author":3,"featured_media":4615,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[43],"tags":[47,134,132,133,126],"class_list":["post-4638","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ado-adovaltozas-adomegtakaritas-adooptimalizalas","tag-ado","tag-airbnb","tag-altalanyado","tag-fizeto-vendeglatas","tag-szja"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>SZJA-v\u00e1ltoz\u00e1sok 2025 - \u00dajdons\u00e1gok az \u00e1tal\u00e1nyad\u00f3z\u00e1sban \u00e9s a fizet\u0151-vend\u00e9gl\u00e1t\u00e1sban - TAXENSE<\/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:\/\/taxense.hu\/en\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/szja-valtozasok-2025-ujdonsagok-az-atalanyadozasban-es-a-fizeto-vendeglatasban\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SZJA-v\u00e1ltoz\u00e1sok 2025 - \u00dajdons\u00e1gok az \u00e1tal\u00e1nyad\u00f3z\u00e1sban \u00e9s a fizet\u0151-vend\u00e9gl\u00e1t\u00e1sban - TAXENSE\" \/>\n<meta property=\"og:description\" content=\"2025. janu\u00e1r 01-t\u0151l v\u00e1ltoz\u00e1sok \u00e9rkeznek az \u00e1tal\u00e1nyad\u00f3z\u00e1s \u00e9s a fizet\u0151vend\u00e9gl\u00e1t\u00e1s szab\u00e1lyoz\u00e1sa ter\u00e9n. Az \u00faj el\u0151\u00edr\u00e1sok nemcsak a bev\u00e9teli hat\u00e1rokra \u00e9s a k\u00f6lts\u00e9gh\u00e1nyadokra terjednek ki az \u00e1tal\u00e1nyad\u00f3z\u00f3 egy\u00e9ni v\u00e1llalkoz\u00f3k (EV) eset\u00e9n, hanem az Airbnb- \u00e9s mag\u00e1nsz\u00e1ll\u00e1shely-piacot is \u00e9rintik. Fontos, hogy id\u0151ben felk\u00e9sz\u00fclj, hogy alkalmazkodj a v\u00e1ltoz\u00e1sokhoz. N\u00e9zz\u00fck, mit kell tudni! \u00c1tal\u00e1nyad\u00f3z\u00e1s \u2013 Mit \u00e9rdemes tudni 2025-ben? 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