{"id":38299,"date":"2026-10-06T16:34:28","date_gmt":"2026-10-06T16:34:28","guid":{"rendered":"https:\/\/simpletax.hu\/?p=38299"},"modified":"2026-10-06T17:53:05","modified_gmt":"2026-10-06T17:53:05","slug":"gyorselemzes-a-kata-2027-es-kiterjeszteserol","status":"publish","type":"post","link":"https:\/\/simpletax.hu\/en\/gyorselemzes-a-kata-2027-es-kiterjeszteserol\/","title":{"rendered":"Gyorselemz\u00e9s a kata 2027-es kiterjeszt\u00e9s\u00e9r\u0151l"},"content":{"rendered":"

Magyar P\u00e9ter ledobta a kkv ad\u00f3z\u00e1s atombomb\u00e1j\u00e1t a k\u00f6z\u00f6ss\u00e9gi m\u00e9di\u00e1ban: j\u00f6n a KATA \u00fajb\u00f3li kiterjeszt\u00e9se, magasabb \u00f6sszegekkel. De mit is jelent ez \u00e9s kinek lesz j\u00f3? J\u00f6jj\u00f6n egy vill\u00e1melemz\u00e9s!<\/strong><\/p>\n\n\n\n

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100 000 Ft<\/div>\n\n\n\n
Havi t\u00e9teles ad\u00f3 (F\u0151\u00e1ll\u00e1s)<\/div>\n<\/div>\n\n\n\n
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50 000 Ft<\/div>\n\n\n\n
Havi t\u00e9teles ad\u00f3 (Mell\u00e9k\u00e1ll\u00e1s)<\/div>\n<\/div>\n<\/div>\n\n\n\n

A ma bejelentettek szerint a KATA \u00fajb\u00f3l v\u00e1laszthat\u00f3 lesz minden egy\u00e9ni v\u00e1llalkoz\u00f3 sz\u00e1m\u00e1ra 2027 janu\u00e1r elsej\u00e9t\u0151l. Ami \u00e9rdekes, hogy a f\u0151\u00e1ll\u00e1s\u00faaknak 100 ezer forint, m\u00edg mell\u00e9k\u00e1ll\u00e1sban 50 ezer forint lesz a havi fizetend\u0151. <\/p>\n\n\n\n

Az kor\u00e1bban is v\u00e1rhat\u00f3 volt, hogy emelni fogj\u00e1k az \u00f6sszeget, az viszont j\u00f3 h\u00edr a v\u00e1llalkoz\u00f3knak, hogy csak ennyivel: ha a 2013-as bevezet\u00e9sori minim\u00e1lb\u00e9rhez viszony\u00edtott\u00e1k volna az emel\u00e9st, legal\u00e1bb 150 ezerig kellett volna pozicion\u00e1lni az ad\u00f3nemet.<\/p>\n\n\n\n

Ami m\u00e9g jobb h\u00edr, hogy a minisztereln\u00f6k elmond\u00e1sa alapj\u00e1n ez a nyugd\u00edjba is jobban bele fog sz\u00e1m\u00edtani. Hogy mit jelent ez pontosan, azt nem tudjuk. Akit a nyugd\u00edja is \u00e9rdekelt, az kor\u00e1bban 75 ezer forintot fizettet, \u00edgy nekik az emel\u00e9s m\u00e9g kevesebb is lehet.<\/p>\n\n\n\n

15% c\u00e9ges sz\u00e1ml\u00e1kra \u2013 de csak keveseknek!<\/h2>\n\n\n\n

R\u00e9g\u00f3ta a leveg\u0151ben l\u00f3gott, hogy orvosolni k\u00e9ne a val\u00f3di okot, ami\u00e9rt a korm\u00e1ny 2022-ben kivezette a kat\u00e1t. Vagyis azt, hogy ne lehessen csak \u00fagy c\u00e9geknek sz\u00e1ml\u00e1zni, \u00e9s ne legyen mindenhol t\u00f6meg\u00e9vel a tan\u00e1csad\u00f3 sz\u00e1mla, f\u0151leg a sok decemberi k\u00e9szp\u00e9nzes tan\u00e1cs.<\/p>\n\n\n\n

Erre j\u00f3 \u00f6tletnek t\u0171nik, hogy a c\u00e9gek ir\u00e1ny\u00e1ba nem tilt\u00e1st, hanem 15%-os ad\u00f3t vezetnek be. Ami \u00e9rdekes, hogy ez belesz\u00e1m\u00edt a havi t\u00e9teles fizetend\u0151 keretbe. Egyszer\u0171en fogalmazva, ez csak akkor \u00e9rv\u00e9nyes, ha a 15% c\u00e9geknek sz\u00e1ml\u00e1zott \u00f6sszeg nagyobb lesz, mint a havi 100 ezer forint.<\/p>\n\n\n\n

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K\u00fcl\u00f6n\u00f6sen j\u00f3 h\u00edr a Fut\u00e1roknak!\n <\/h4>\n\n\n\n

Mivel a Foodora \u00e9s Wolt fut\u00e1rok eset\u00e9ben a sz\u00e1ml\u00e1k java r\u00e9sze mag\u00e1nszem\u00e9lyeknek sz\u00f3l, \u00edgy nekik nem kell foglalkozniuk a 15%-os k\u00fcl\u00f6n t\u00e9tellel, \u00e9s kalkul\u00e1lhatnak csak a havi fizetend\u0151 fix \u00f6sszeghat\u00e1rral. Ehhez ugyan v\u00e1ltoztatni kell majd a jelenlegi sz\u00e1ml\u00e1z\u00e1si rendszeren a Woltn\u00e1l (vagyis egy kor\u00e1bbi rendszerhez visszat\u00e9rni), de v\u00e9lem\u00e9ny\u00fcnk szerint ezt biztosan orvosolni fogj\u00e1k janu\u00e1rig.
<\/p>\n<\/div>\n\n\n\n

Kinek mi \u00e9ri meg?<\/h2>\n\n\n\n

Ha a jelen form\u00e1ban fogadj\u00e1k el a t\u00f6rv\u00e9nyt, akkor f\u0151\u00e1ll\u00e1s\u00fa egy\u00e9ni v\u00e1llalkoz\u00f3kn\u00e1l egyszer\u0171 a k\u00e9plet: gyakorlatilag mindig a kata v\u00e1laszt\u00e1s\u00e1val kell majd kevesebb ad\u00f3t fizetni\u00fck<\/p>\n\n\n\n

M\u00e1sod\u00e1ll\u00e1s\u00fa egy\u00e9ni v\u00e1llalkoz\u00f3k eset\u00e9ben m\u00e1r \u00e1rnyaltabb a helyzet. Nekik kat\u00e1ban havi 50 ezer forintot k\u00e9ne fizetni\u00fck, az egy teljes \u00e9vre vet\u00edtve 600 ezer forint.<\/p>\n\n\n\n

Mivel 2027-t\u0151l a legalacsonyabb k\u00f6lts\u00e9gh\u00e1nyad is 50%-ra ugrik, ez\u00e9rt az szja mentes keret is n\u0151. Ez azt jelenti, hogy 3%-os minim\u00e1lb\u00e9r n\u00f6veked\u00e9st felt\u00e9telezve az SZJA mentes keret 2027-re nagyj\u00e1b\u00f3l 4 milli\u00f3 forint lesz. <\/p>\n\n\n\n

E felett 23,25% ad\u00f3t kell majd fizetni (mindnef\u00e9le ad\u00f3kedvezm\u00e9ny n\u00e9lk\u00fcl), a 600 ezer forint befizetett kata pedig \u00edgy 2580 ezer forint be\u00e9vtelnek felelne meg. \u00cdgy azt l\u00e1thatjuk, hogy m\u00e1sod\u00e1ll\u00e1sban \u00e1tlag kb. 6,5 milli\u00f3 forintos \u00e9ves bev\u00e9telig az \u00e1tal\u00e1nyad\u00f3z\u00e1s jobban meg\u00e9ri. A SimpleTaxn\u00e1l a nagy \u00fcgyf\u00e9lsz\u00e1mnak k\u00f6s\u00f6znhet\u0151en reprezentat\u00edv mint\u00e1t tudunk sz\u0171rni, amib\u0151l l\u00e1tjuk, hogy ez a mell\u00e9k\u00e1ll\u00e1s\u00fa egy\u00e9ni v\u00e1llalkoz\u00f3k 95%-\u00e1nak bev\u00e9tel\u00e9t lefedi.<\/p>\n\n\n\n

Ha hozz\u00e1tessz\u00fck, hogy 25 \u00e9ven aluliknak j\u00f6het r\u00e1 SZJA kedvezm\u00e9ny, tov\u00e1bbi szem\u00e9lyi kedvezm\u00e9nyek, akkor a k\u00e9plet \u00e9s a konkl\u00fazi\u00f3 m\u00e9g egyszer\u0171bb:<\/p>\n\n\n\n

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\u201eF\u0151\u00e1ll\u00e1sban a KATA, mell\u00e9k\u00e1ll\u00e1sban az \u00e1tal\u00e1nyad\u00f3z\u00e1s \u00e9ri majd meg jobban.\u201d\n <\/blockquote>\n<\/div>\n\n\n\n

Amint tov\u00e1bbi r\u00e9szletek kider\u00fclnek, a lehet\u0151 leghamarabb besz\u00e1molunk r\u00f3la, \u00e9s v\u00e9lem\u00e9nyezni fogjuk.<\/p>\n\n\n\n

A minisztereln\u00f6k ugyan azt mondta, hogy a tervezetet most t\u00e1rsadalmi vit\u00e1ra bocs\u00e1tj\u00e1k, k\u00e9rd\u00e9s hogy ennek mekkora s\u00falya lesz. Rem\u00e9lj\u00fck nem lesz annyira diktat\u00f3rikus a d\u00f6nt\u00e9s, mint a 2022-es. <\/p>\n\n\n\n

\n

\n Ha ezen fel\u00fcl szeretn\u00e9l optimaliz\u00e1lni az ad\u00f3z\u00e1sodon egy\u00e9ni v\u00e1llalkoz\u00f3k\u00e9nt, aj\u00e1nljuk figyelmedbe <\/span>\n\n\n\nsz\u00e9khelyszolg\u00e1ltat\u00e1sunkat<\/a>\n\n\n\n, ak\u00e1r a helyi ipar\u0171z\u00e9si ad\u00f3 mentes Vizsl\u00e1son is!\n <\/span>\n<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

Magyar P\u00e9ter ledobta a kkv ad\u00f3z\u00e1s atombomb\u00e1j\u00e1t a k\u00f6z\u00f6ss\u00e9gi m\u00e9di\u00e1ban: j\u00f6n a KATA \u00fajb\u00f3li kiterjeszt\u00e9se, magasabb \u00f6sszegekkel. De mit is jelent ez \u00e9s kinek lesz j\u00f3? J\u00f6jj\u00f6n egy vill\u00e1melemz\u00e9s! A ma bejelentettek szerint a KATA \u00fajb\u00f3l v\u00e1laszthat\u00f3 lesz minden egy\u00e9ni v\u00e1llalkoz\u00f3 sz\u00e1m\u00e1ra 2027 janu\u00e1r elsej\u00e9t\u0151l. Ami \u00e9rdekes, hogy a f\u0151\u00e1ll\u00e1s\u00faaknak 100 ezer forint, m\u00edg mell\u00e9k\u00e1ll\u00e1sban […]<\/p>\n","protected":false},"author":2,"featured_media":38314,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_gspb_post_css":".gsbp-79a1e81{background-color:transparent;background-image:none;background-position:0 0;background-repeat:repeat;background-size:auto;border-bottom-left-radius:0;border-bottom-right-radius:0;border-color:#333;border-top-left-radius:0;border-top-right-radius:0;border-style:none;border-width:0;box-shadow:none;box-sizing:border-box;color:#333;column-gap:24px;display:grid;font-family:\"Nunito Sans\",sans-serif;font-size:16px;line-height:27.2px;margin:32px 0;padding:0;row-gap:24px;text-align:start;grid-template-columns:1fr 1fr}@media 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