{"id":4657,"date":"2026-10-07T16:28:34","date_gmt":"2026-10-07T14:28:34","guid":{"rendered":"https:\/\/taxense.hu\/?p=4657"},"modified":"2026-10-07T16:30:17","modified_gmt":"2026-10-07T14:30:17","slug":"szocho-kiva-tao-fontos-valtozasok-2025-tol","status":"publish","type":"post","link":"https:\/\/taxense.hu\/en\/ado-adovaltozas-adomegtakaritas-adooptimalizalas\/szocho-kiva-tao-fontos-valtozasok-2025-tol\/","title":{"rendered":"SZOCHO, KIVA, TAO &#8211; Fontos v\u00e1ltoz\u00e1sok 2025-t\u0151l"},"content":{"rendered":"<p>2025-t\u0151l t\u00f6bb fontos v\u00e1ltoz\u00e1s l\u00e9p \u00e9letbe a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 (SZOCHO), a kisv\u00e1llalati ad\u00f3 (KIVA) \u00e9s a t\u00e1rsas\u00e1gi ad\u00f3 (TAO) szab\u00e1lyaiban. Az \u00faj el\u0151\u00edr\u00e1sok \u00e9rintik a munk\u00e1ltat\u00f3i kedvezm\u00e9nyeket, a befektet\u00e9si sz\u00e1ml\u00e1k ad\u00f3z\u00e1s\u00e1t, valamint a v\u00e1llalati t\u00e1mogat\u00e1sok k\u00f6r\u00e9t is. N\u00e9zz\u00fck meg a legfontosabb tudnival\u00f3kat!<\/p>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">Szocho v\u00e1ltoz\u00e1sok 2025-t\u0151l<\/span><\/strong><\/p>\n\n\n\n<p><strong>1. Tart\u00f3s befektet\u00e9si sz\u00e1ml\u00e1k (TBSZ): <\/strong><br>Az \u00faj szab\u00e1ly szerint a TBSZ id\u0151 el\u0151tti felt\u00f6r\u00e9se eset\u00e9n fels\u0151 korl\u00e1t n\u00e9lk\u00fcli szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3t kell fizetni a lek\u00f6t\u00e9si hozam ut\u00e1n, ha a lek\u00f6t\u00e9si id\u0151szak nem \u00e9ri el az 5 \u00e9vet.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>3 \u00e9ven bel\u00fcli felt\u00f6r\u00e9s eset\u00e9n: <\/strong>13% szocho <\/li>\n\n\n\n<li><strong>3\u20135 \u00e9v k\u00f6z\u00f6tti felt\u00f6r\u00e9s eset\u00e9n: <\/strong>8% szocho<\/li>\n<\/ul>\n\n\n\n<p><strong>2. Munkaer\u0151piacra l\u00e9p\u0151k kedvezm\u00e9nye:<\/strong><\/p>\n\n\n\n<p>A munk\u00e1ltat\u00f3 a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 alapj\u00e1t 2025. janu\u00e1r 1-j\u00e9t\u0151l l\u00e9tes\u00edtett jogviszonyok eset\u00e9ben:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>1 \u00e9vig: <\/strong>legfeljebb a minim\u00e1lb\u00e9r \u00f6sszeg\u00e9vel cs\u00f6kkentheti. <\/li>\n\n\n\n<li><strong>Az ezt k\u00f6vet\u0151 6 h\u00f3napban:<\/strong> a kedvezm\u00e9ny 50%-a \u00e9rv\u00e9nyes\u00edthet\u0151.<\/li>\n<\/ul>\n\n\n\n<p><strong>3. Szakir\u00e1ny\u00fa oktat\u00e1s \u00e9s du\u00e1lis k\u00e9pz\u00e9s:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A kedvezm\u00e9ny <strong>legfeljebb 12 h\u00f3napig<\/strong> \u00e9rv\u00e9nyes\u00edthet\u0151 azon munkav\u00e1llal\u00f3k eset\u00e9ben, akik szakir\u00e1ny\u00fa oktat\u00e1st saj\u00e1t foglalkoztat\u00f3n\u00e1l teljes\u00edtenek, \u00e9s a k\u00e9pz\u00e9st k\u00f6vet\u0151 2. vizsgaid\u0151szakban szakmai vizsg\u00e1t tesznek. <\/li>\n\n\n\n<li>Az \u00faj szab\u00e1lyok a <strong>2024. december 31-\u00e9t k\u00f6vet\u0151en indul\u00f3 k\u00e9pz\u00e9sekre<\/strong> vonatkoznak<\/li>\n<\/ul>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">KIVA v\u00e1ltoz\u00e1sok 2025-t\u0151l<\/span><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A <strong>Szocho t\u00f6rv\u00e9nyhez igaz\u00edtott\u00e1k<\/strong> a KIVA kedvezm\u00e9nyekre vonatkoz\u00f3 szab\u00e1lyokat.<\/li>\n\n\n\n<li>Nem sz\u0171nik meg a kisv\u00e1llalati ad\u00f3alanyis\u00e1g, ha a v\u00e1llalkoz\u00e1s k\u00f6nyv szerinti \u00e9rt\u00e9ken t\u00f6rt\u00e9n\u0151 egyes\u00fcl\u00e9ssel vagy sz\u00e9tv\u00e1l\u00e1ssal \u00e9rintett, \u00e9s az \u00e1talakul\u00e1s napj\u00e1t k\u00f6vet\u0151 <strong>15 napon bel\u00fcl a NAV-hoz t\u00f6rt\u00e9n\u0151 bejelent\u00e9ssel<\/strong> \u00fajrav\u00e1lasztja az ad\u00f3alanyis\u00e1got.<\/li>\n<\/ul>\n\n\n\n<p><strong><span style=\"text-decoration: underline;\">TAO v\u00e1ltoz\u00e1sok 2025-t\u0151l<\/span><\/strong><\/p>\n\n\n\n<p><strong>L\u00e1tv\u00e1ny-csapatsport t\u00e1mogat\u00e1sok:<\/strong><\/p>\n\n\n\n<p>A t\u00e1rsas\u00e1gi ad\u00f3alap cs\u00f6kkenthet\u0151 (elismert r\u00e1ford\u00edt\u00e1s) a visszafizet\u00e9si k\u00f6telezetts\u00e9g n\u00e9lk\u00fcl adott t\u00e1mogat\u00e1sok, juttat\u00e1sok, v\u00e9glegesen \u00e1tadott p\u00e9nzeszk\u00f6z\u00f6k, illetve t\u00e9r\u00edt\u00e9s n\u00e9lk\u00fcl \u00e1tadott eszk\u00f6z\u00f6k \u00e9rt\u00e9k\u00e9vel, de:<br><strong>Maximum az ad\u00f3\u00e9vi \u00e1rbev\u00e9tel 1%-\u00e1ig<\/strong><\/p>\n\n\n\n<p><strong>Felt\u00e9telek:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A t\u00e1mogatott sportszervezet \u00e1rbev\u00e9tel\u00e9nek<strong>75%-a sporttev\u00e9kenys\u00e9gb\u0151l<\/strong> sz\u00e1rmazzon. <\/li>\n\n\n\n<li>A juttat\u00e1s nem a Tao. t\u00f6rv\u00e9ny 7. \u00a7 (1) bekezd\u00e9s z) pontja vagy a 22\/C \u00a7 (1)-(1a) bekezd\u00e9se alapj\u00e1n t\u00f6rt\u00e9njen. <\/li>\n\n\n\n<li>A juttat\u00f3 rendelkezzen a sportszervezet \u00e1ltal ki\u00e1ll\u00edtott igazol\u00e1ssal, amely tartalmazza:\n<ul class=\"wp-block-list\">\n<li>a t\u00e1mogat\u00e1s \u00f6sszeg\u00e9t, <\/li>\n\n\n\n<li>a sportszervezet \u00e9s a juttat\u00f3 adatait (n\u00e9v, sz\u00e9khely, ad\u00f3sz\u00e1m), <\/li>\n\n\n\n<li>a felt\u00e9telek teljes\u00edt\u00e9s\u00e9re vonatkoz\u00f3 nyilatkozatot.<\/li>\n<\/ul>\n<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>2025-t\u0151l t\u00f6bb fontos v\u00e1ltoz\u00e1s l\u00e9p \u00e9letbe a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 (SZOCHO), a kisv\u00e1llalati ad\u00f3 (KIVA) \u00e9s a t\u00e1rsas\u00e1gi ad\u00f3 (TAO) szab\u00e1lyaiban. Az \u00faj el\u0151\u00edr\u00e1sok \u00e9rintik a munk\u00e1ltat\u00f3i kedvezm\u00e9nyeket, a befektet\u00e9si sz\u00e1ml\u00e1k ad\u00f3z\u00e1s\u00e1t, valamint a v\u00e1llalati t\u00e1mogat\u00e1sok k\u00f6r\u00e9t is. N\u00e9zz\u00fck meg a legfontosabb tudnival\u00f3kat! Szocho v\u00e1ltoz\u00e1sok 2025-t\u0151l 1. Tart\u00f3s befektet\u00e9si sz\u00e1ml\u00e1k (TBSZ): Az \u00faj szab\u00e1ly szerint [&hellip;]<\/p>","protected":false},"author":3,"featured_media":4618,"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":[47,142,119,120],"class_list":["post-4657","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ado-adovaltozas-adomegtakaritas-adooptimalizalas","tag-ado","tag-kiva","tag-szocho","tag-tao"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>SZOCHO, KIVA, TAO - Fontos v\u00e1ltoz\u00e1sok 2025-t\u0151l - 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\/szocho-kiva-tao-fontos-valtozasok-2025-tol\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SZOCHO, KIVA, TAO - Fontos v\u00e1ltoz\u00e1sok 2025-t\u0151l - TAXENSE\" \/>\n<meta property=\"og:description\" content=\"2025-t\u0151l t\u00f6bb fontos v\u00e1ltoz\u00e1s l\u00e9p \u00e9letbe a szoci\u00e1lis hozz\u00e1j\u00e1rul\u00e1si ad\u00f3 (SZOCHO), a kisv\u00e1llalati ad\u00f3 (KIVA) \u00e9s a t\u00e1rsas\u00e1gi ad\u00f3 (TAO) szab\u00e1lyaiban. 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