{"id":20669,"date":"2026-10-20T11:44:57","date_gmt":"2026-10-20T11:44:57","guid":{"rendered":"https:\/\/icteuropa.hu\/?p=20669"},"modified":"2026-10-20T12:13:40","modified_gmt":"2026-10-20T12:13:40","slug":"adozasi-kilatasok-2027","status":"publish","type":"post","link":"https:\/\/icteuropa.hu\/en\/adozasi-kilatasok-2027\/","title":{"rendered":"Ad\u00f3z\u00e1si kil\u00e1t\u00e1sok 2027"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"20669\" class=\"elementor elementor-20669\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b32d09f e-flex e-con-boxed e-con e-parent\" data-id=\"b32d09f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-02bf4a1 e-con-full e-flex e-con e-child\" data-id=\"02bf4a1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a461560 e-con-full e-flex e-con e-child\" data-id=\"a461560\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-9e30c7e e-con-full e-flex e-con e-child\" data-id=\"9e30c7e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0242fb3 e-con-full e-flex e-con e-child\" data-id=\"0242fb3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-71db542 e-con-full e-flex e-con e-child\" data-id=\"71db542\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d4a73a7 e-con-full e-flex e-con e-child\" data-id=\"d4a73a7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8861066 e-con-full e-flex e-con e-child\" data-id=\"8861066\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7a9e3c1 e-con-full e-flex e-con e-child\" data-id=\"7a9e3c1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2893786 e-con-full e-flex e-con e-child\" data-id=\"2893786\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b654f64 e-con-full e-flex e-con e-child\" data-id=\"b654f64\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-06f1970 e-con-full e-flex e-con e-child\" data-id=\"06f1970\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3054f9a elementor-widget elementor-widget-heading\" data-id=\"3054f9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Ad\u00f3z\u00e1si kil\u00e1t\u00e1sok 2027<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a7a49c4 elementor-widget elementor-widget-text-editor\" data-id=\"a7a49c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A minisztereln\u00f6k \u00far 2026. okt\u00f3ber 19-i parlamenti felsz\u00f3lal\u00e1s\u00e1ban ismertette a 2027-es k\u00f6lts\u00e9gvet\u00e9s f\u0151bb ir\u00e1nyait, majd okt\u00f3ber 20-\u00e1n p\u00e9nz\u00fcgyminiszter \u00farral k\u00f6z\u00f6s sajt\u00f3t\u00e1j\u00e9koztat\u00f3n tov\u00e1bbi r\u00e9szleteket mutatott be. Az ad\u00f3z\u00e1si tervek k\u00f6z\u00f6tt a kisebb keresetek szja-terhel\u00e9s\u00e9nek cs\u00f6kkent\u00e9se, egyes v\u00e1llalati k\u00f6zterhek emel\u00e9se \u00e9s az ad\u00f3kedvezm\u00e9nyek \u00e1talak\u00edt\u00e1sa is szerepel.<\/p><p><strong>A bejelent\u00e9sek m\u00e9g nem jelentenek elfogadott ad\u00f3szab\u00e1lyokat.<\/strong> T\u00e1j\u00e9koztat\u00f3nk a k\u00e9t esem\u00e9ny hivatalos k\u00f6zl\u00e9seire, a bemutatott prezent\u00e1ci\u00f3ra \u00e9s a kapcsol\u00f3d\u00f3, kor\u00e1bban k\u00f6zz\u00e9tett inform\u00e1ci\u00f3kra \u00e9p\u00fcl. A r\u00e9szleteket a beny\u00fajtand\u00f3 t\u00f6rv\u00e9nyjavaslatok, az elfogadott szab\u00e1lyokat pedig a Magyar K\u00f6zl\u00f6nyben kihirdetett jogszab\u00e1lyok hat\u00e1rozz\u00e1k meg.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c1411a8 elementor-widget elementor-widget-heading\" data-id=\"c1411a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1. Szem\u00e9lyi j\u00f6vedelemad\u00f3<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7e3dcdb e-con-full e-flex e-con e-child\" data-id=\"7e3dcdb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-781fa60 elementor-widget elementor-widget-text-editor\" data-id=\"781fa60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>A minim\u00e1lb\u00e9r szja-terhel\u00e9se 15%-r\u00f3l 9%-ra cs\u00f6kkenne<\/strong> 2027. janu\u00e1r 1-j\u00e9t\u0151l. Ez 6 sz\u00e1zal\u00e9kpontos, azonos ad\u00f3alap mellett 40%-os ad\u00f3cs\u00f6kkent\u00e9s. A mai prezent\u00e1ci\u00f3 szerint a terhel\u00e9s a kereset n\u00f6veked\u00e9s\u00e9vel fokozatosan emelkedne, \u00e9s <strong>havi 680 ezer Ft-n\u00e1l \u00e9rn\u00e9 el ism\u00e9t a 15%-ot<\/strong>. <br \/>A pontos sz\u00e1m\u00edt\u00e1si m\u00f3d \u00e9s a t\u00f6bbi kedvezm\u00e9nnyel val\u00f3 egy\u00fcttes alkalmaz\u00e1s m\u00e9g tiszt\u00e1zand\u00f3.<\/p><p><strong>Az any\u00e1k szja-mentess\u00e9g\u00e9t havi brutt\u00f3 1 milli\u00f3 Ft-ig korl\u00e1tozn\u00e1k<\/strong>, az ezt meghalad\u00f3 r\u00e9sz ad\u00f3k\u00f6teless\u00e9 v\u00e1lna. A bejelent\u00e9s a 30 \u00e9v alatti any\u00e1kra, a k\u00e9tgyermekes \u00e9s a h\u00e1rom- vagy t\u00f6bbgyermekes any\u00e1kra vonatkozott. A k\u00e9tgyermekesekn\u00e9l a mai prezent\u00e1ci\u00f3 <strong>40 \u00e9ves korig tart\u00f3 mentess\u00e9get<\/strong> jelzett; a 40 \u00e9v felettiekre tervezett tov\u00e1bbi kiterjeszt\u00e9s elmaradna. A pontos \u00e9letkori \u00e9s \u00e1tmeneti szab\u00e1lyokat a tervezetb\u0151l lehet majd meg\u00edt\u00e9lni.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2329d6e elementor-widget elementor-widget-heading\" data-id=\"2329d6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2. T\u00e1rsas\u00e1gi ad\u00f3<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b171aff elementor-widget elementor-widget-spacer\" data-id=\"b171aff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68b5260 elementor-widget elementor-widget-text-editor\" data-id=\"68b5260\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Az okt\u00f3ber 20-i t\u00e1j\u00e9koztat\u00f3n <strong>500 milli\u00f3 eur\u00f3 feletti \u00e1rbev\u00e9tel\u0171 c\u00e9gekre<\/strong> vonatkoz\u00f3 ad\u00f3emel\u00e9sr\u0151l \u00e9s a glob\u00e1lis minimumad\u00f3hoz igazod\u00f3 megold\u00e1sr\u00f3l besz\u00e9ltek. A p\u00e9nz\u00fcgyminiszter <strong>11,25% k\u00f6r\u00fcli effekt\u00edv ad\u00f3terhel\u00e9st<\/strong> jelzett. Ez a t\u00e9nyleges ad\u00f3terhel\u00e9sre utal, a pontos \u00faj t\u00f6rv\u00e9nyi kulcs, az \u00e9rintetti k\u00f6r \u00e9s a k\u00fcsz\u00f6b v\u00e1llalati vagy csoportszint\u0171 vizsg\u00e1lata m\u00e9g nem ismert. <br \/>Az \u00e1ltal\u00e1nos 9%-os TAO-kulcs megtart\u00e1s\u00e1t kor\u00e1bban az emel\u00e9ssel nem \u00e9rintett k\u00f6rre jelezt\u00e9k.<\/p><p>\u00c1talak\u00edtan\u00e1k a nagyv\u00e1llalatok t\u00e1rsas\u00e1giad\u00f3-kedvezm\u00e9nyeinek rendszer\u00e9t. A fejleszt\u00e9si ad\u00f3kedvezm\u00e9nyeket c\u00e9lzottabban, a <strong>Magyarorsz\u00e1gon teremtett hozz\u00e1adott \u00e9rt\u00e9khez<\/strong> k\u00f6tn\u00e9k. <br \/>\u00daj t\u00e1mogat\u00e1si intenzit\u00e1st vagy beruh\u00e1z\u00e1si \u00e9rt\u00e9khat\u00e1rt m\u00e9g nem k\u00f6z\u00f6ltek. A m\u00e1r bejelentett beruh\u00e1z\u00e1sok \u00e9s megszerzett jogosults\u00e1gok kezel\u00e9s\u00e9t a r\u00e9szletes szab\u00e1lyok alapj\u00e1n lehet majd meg\u00edt\u00e9lni.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be9f1e8 elementor-widget elementor-widget-spacer\" data-id=\"be9f1e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11e8fc7 elementor-widget elementor-widget-heading\" data-id=\"11e8fc7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">3. Innov\u00e1ci\u00f3s j\u00e1rul\u00e9k<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e80aae5 elementor-widget elementor-widget-spacer\" data-id=\"e80aae5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed9b317 elementor-widget elementor-widget-text-editor\" data-id=\"ed9b317\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A bejelent\u00e9sek szerint a j\u00e1rul\u00e9k <strong>0,3%-r\u00f3l 0,5%-ra emelkedne<\/strong>. Ez 0,2 sz\u00e1zal\u00e9kpontos, azonos ad\u00f3alap mellett 66,7%-os tehern\u00f6veked\u00e9s. A mikro- \u00e9s kisv\u00e1llalkoz\u00e1sok mentess\u00e9ge tov\u00e1bbra is megmaradna.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ff51e3c e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"ff51e3c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-58cae19 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"58cae19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\"><strong>A konstrukci\u00f3 a di\u00e1kok sz\u00e1m\u00e1ra is vonz\u00f3 lehet.<\/strong><br \/>A felt\u00e9teleknek megfelel\u0151 <strong>25 \u00e9v alatti fiatal 2026-ban jogosults\u00e1gi h\u00f3naponk\u00e9nt 715 765 forintig nem fizet 15 sz\u00e1zal\u00e9k szem\u00e9lyi j\u00f6vedelemad\u00f3t az \u00e9rintett j\u00f6vedelmei ut\u00e1n.<\/strong> A kedvez\u0151bb nett\u00f3 kereseti lehet\u0151s\u00e9g er\u0151s\u00edtheti a toborz\u00e1st \u00e9s a megtart\u00e1st, ami a partner sz\u00e1m\u00e1ra stabilabb rendelkez\u00e9sre \u00e1ll\u00e1st jelenthet.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b31153 elementor-widget elementor-widget-spacer\" data-id=\"0b31153\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78bbd7f elementor-widget elementor-widget-heading\" data-id=\"78bbd7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">4. Kisad\u00f3z\u00f3 v\u00e1llalkoz\u00f3k t\u00e9teles ad\u00f3ja<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed1f75c elementor-widget elementor-widget-text-editor\" data-id=\"ed1f75c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u00dajra lehet\u0151v\u00e9 tenn\u00e9k a c\u00e9geknek t\u00f6rt\u00e9n\u0151 sz\u00e1ml\u00e1z\u00e1st \u00e9s a mell\u00e9k\u00e1ll\u00e1s\u00fa egy\u00e9ni v\u00e1llalkoz\u00f3k KATA-v\u00e1laszt\u00e1s\u00e1t.<\/strong> Az \u00e9ves bev\u00e9teli \u00e9rt\u00e9khat\u00e1r 18 milli\u00f3 Ft-r\u00f3l <strong>22 milli\u00f3 Ft-ra n\u0151ne<\/strong>. <br \/>A f\u0151\u00e1ll\u00e1s\u00faak havi t\u00e9teles ad\u00f3j\u00e1nak tervezett f\u0151\u00f6sszege 100 ezer Ft.<\/p><p>A c\u00e9geknek, szervezeteknek sz\u00e1ml\u00e1z\u00f3 kat\u00e1sok bev\u00e9teleit a kor\u00e1bbi javaslat szerint 15%-os ad\u00f3 terheln\u00e9, amelybe a befizetett KATA besz\u00e1m\u00edthat\u00f3 lenne. Az okt\u00f3ber 20-i t\u00e1j\u00e9koztat\u00f3 <strong>jelenleg kat\u00e1z\u00f3knak k\u00e9t\u00e9ves \u00e1tmeneti id\u0151t<\/strong> jelzett. Az \u00e1tmeneti \u00f6sszegek, a jogosults\u00e1g \u00e9s a k\u00fcl\u00f6n ad\u00f3szab\u00e1lyok v\u00e9gleges tartalm\u00e1t m\u00e9g a beny\u00fajtott tervezet alapj\u00e1n kell ellen\u0151rizni.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-02bf1ee elementor-widget elementor-widget-heading\" data-id=\"02bf1ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">5. Kiskereskedelmi k\u00fcl\u00f6nad\u00f3<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1454d59 elementor-widget elementor-widget-text-editor\" data-id=\"1454d59\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Az ad\u00f3alap <strong>1 \u00e9s 50 milli\u00e1rd Ft k\u00f6z\u00f6tti r\u00e9sz\u00e9nek kulcsa 0,15%-r\u00f3l 0,45%-ra n\u0151ne<\/strong>. Az adott s\u00e1v ad\u00f3terhe azonos ad\u00f3alap mellett \u00edgy h\u00e1romszoros\u00e1ra emelkedne. Az els\u0151 1 milli\u00e1rd Ft-os r\u00e9sz ad\u00f3mentes maradna, a fels\u0151 s\u00e1vok 1%-os \u00e9s 4,5%-os kulcsa nem v\u00e1ltozna.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-89af3ea e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"89af3ea\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-84653b3 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"84653b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Szeretn\u00e9m megn\u00e9zni, hogyan igaz\u00edthat\u00f3 a mun kaer\u0151-kapacit\u00e1s a t\u00e9nyleges terhel\u00e9ssel di\u00e1kok seg\u00edts\u00e9g\u00e9vel.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a126b94 elementor-widget elementor-widget-button\" data-id=\"a126b94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/icteuropa.hu\/en\/ict-lions-iskolaszovetkezet\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00c9rdekel az ICT Lions iskolasz\u00f6vetkezet!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-78bfd78 e-con-full e-flex e-con e-child\" data-id=\"78bfd78\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b438ce2 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"b438ce2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">Szeretn\u00e9 felm\u00e9rni, hogyan \u00e9rinthetik a tervezett int\u00e9zked\u00e9sek v\u00e1llalkoz\u00e1sa ad\u00f3terheit? K\u00e9rjen szem\u00e9lyre szabott konzult\u00e1ci\u00f3t!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed9441f elementor-widget elementor-widget-button\" data-id=\"ed9441f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#contact-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Besz\u00e9ln\u00e9k egy szak\u00e9rt\u0151vel!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c305f17 elementor-widget elementor-widget-heading\" data-id=\"c305f17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">6. Rekl\u00e1mad\u00f3<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7be5303 elementor-widget elementor-widget-text-editor\" data-id=\"7be5303\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A rekl\u00e1mad\u00f3 <strong>0%-r\u00f3l 3,75%-ra emelkedne<\/strong>. Az ad\u00f3alap, az esetleges mentess\u00e9gek \u00e9s az \u00e1tmeneti rendelkez\u00e9sek v\u00e9gleges tartalm\u00e1t a jogszab\u00e1lycsomag tiszt\u00e1zhatja.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-475f08e elementor-widget elementor-widget-heading\" data-id=\"475f08e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">7. C\u00e9gaut\u00f3ad\u00f3<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60e018e elementor-widget elementor-widget-text-editor\" data-id=\"60e018e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Az els\u0151 c\u00e9gaut\u00f3 eset\u00e9ben tov\u00e1bbra is levonhat\u00f3 lenne a g\u00e9pj\u00e1rm\u0171ad\u00f3 a c\u00e9gaut\u00f3ad\u00f3b\u00f3l, <strong>a m\u00e1sodik aut\u00f3t\u00f3l viszont megsz\u00fcntetn\u00e9k a besz\u00e1m\u00edt\u00e1st<\/strong>. Emeln\u00e9k a nagy teljes\u00edtm\u00e9ny\u0171 c\u00e9gaut\u00f3k ad\u00f3j\u00e1t is. <br \/>A teljes\u00edtm\u00e9nyhat\u00e1rt, az \u00faj havi ad\u00f3t\u00e9teleket \u00e9s az els\u0151 j\u00e1rm\u0171 meghat\u00e1roz\u00e1s\u00e1nak r\u00e9szleteit m\u00e9g nem ismertett\u00e9k.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd93652 elementor-widget elementor-widget-spacer\" data-id=\"cd93652\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-487ab41 elementor-widget elementor-widget-heading\" data-id=\"487ab41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">8. Sportc\u00e9l\u00fa t\u00e1mogat\u00e1sok<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efd2f50 elementor-widget elementor-widget-text-editor\" data-id=\"efd2f50\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Megsz\u00fcntetn\u00e9k a sport TAO-finansz\u00edroz\u00e1si rendszer\u00e9t<\/strong>, helyette \u00e9vi 150 milli\u00e1rd Ft k\u00f6zvetlen k\u00f6lts\u00e9gvet\u00e9si t\u00e1mogat\u00e1st biztos\u00edtan\u00e1nak. Az \u00e1t\u00e1ll\u00e1s id\u0151z\u00edt\u00e9se, a folyamatban l\u00e9v\u0151 programok \u00e9s a m\u00e1r j\u00f3v\u00e1hagyott t\u00e1mogat\u00e1sok kezel\u00e9se a r\u00e9szletszab\u00e1lyokb\u00f3l der\u00fclhet ki.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10ace87 elementor-widget elementor-widget-spacer\" data-id=\"10ace87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-227e1ed elementor-widget elementor-widget-heading\" data-id=\"227e1ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">9. Vagyonad\u00f3<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d2e33e7 elementor-widget elementor-widget-text-editor\" data-id=\"d2e33e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A felsz\u00f3lal\u00e1s \u00e9s a mai sajt\u00f3t\u00e1j\u00e9koztat\u00f3 is meger\u0151s\u00edtette a vagyonad\u00f3 bevezet\u00e9s\u00e9nek sz\u00e1nd\u00e9k\u00e1t. <br \/>A minisztereln\u00f6k k\u00f6zl\u00e9se szerint a vagyonad\u00f3 mintegy <strong>15 ezer ad\u00f3z\u00f3t<\/strong> \u00e9rintene, \u00e9s a korm\u00e1ny 2027-ben hozz\u00e1vet\u0151leg <strong>200 milli\u00e1rd Ft k\u00f6lts\u00e9gvet\u00e9si bev\u00e9tellel<\/strong> sz\u00e1mol ebb\u0151l az ad\u00f3nemb\u0151l.<\/p><p>A kor\u00e1bban k\u00f6zz\u00e9tett hivatalos tervezet \u00e9s a mai prezent\u00e1ci\u00f3 alapj\u00e1n az <strong>1 \u00e9s 100 milli\u00e1rd Ft k\u00f6z\u00f6tti nett\u00f3 vagyonr\u00e9szre \u00e9vi 1%, a 100 milli\u00e1rd Ft feletti r\u00e9szre 1,5%<\/strong> vonatkozna. A vagyonba t\u00e1rsas\u00e1gi r\u00e9szesed\u00e9sek, befektet\u00e9sek, ingatlanok, k\u00fclf\u00f6ldi \u00e9s vagyonkezel\u00e9sbe adott vagyonelemek is beletartozn\u00e1nak. Az 1 milli\u00e1rd Ft-os \u00e9rt\u00e9khat\u00e1r a h\u00e1zast\u00e1rsakat k\u00fcl\u00f6n-k\u00fcl\u00f6n illetn\u00e9 meg.<\/p><p>Az els\u0151 fizet\u00e9si k\u00f6telezetts\u00e9g a <strong>2026. december 31-i vagyon\u00e1llapot alapj\u00e1n 2027. augusztus 31-\u00e9n<\/strong> lenne esed\u00e9kes. A vagyon\u00e9rt\u00e9kel\u00e9s \u00e9s az egyes vagyonelemek besz\u00e1m\u00edt\u00e1s\u00e1nak r\u00e9szletes vizsg\u00e1lat\u00e1hoz a v\u00e9gleges jogszab\u00e1ly sz\u00fcks\u00e9ges.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c1a0aac elementor-widget elementor-widget-spacer\" data-id=\"c1a0aac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2fb421 elementor-widget elementor-widget-heading\" data-id=\"e2fb421\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">10. Egy\u00e9b \u00e1gazati \u00e9s fogyaszt\u00e1si ad\u00f3k<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e5495e elementor-widget elementor-widget-text-editor\" data-id=\"8e5495e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Az energiac\u00e9gekt\u0151l, bankokt\u00f3l \u00e9s biztos\u00edt\u00f3kt\u00f3l nagyobb hozz\u00e1j\u00e1rul\u00e1st v\u00e1rnak, pontos \u00faj \u00e1gazati kulcsokat m\u00e9g nem k\u00f6z\u00f6ltek. Az okt\u00f3ber 20-i t\u00e1j\u00e9koztat\u00f3 tov\u00e1bbi ad\u00f3z\u00e1si t\u00e9teleket is neves\u00edtett. <br \/><br \/><\/p><p>A k\u00f6rnyezetv\u00e9delmi tervek k\u00f6z\u00f6tt <strong>\u00e1ltal\u00e1nosabb sz\u00e9n-dioxid-ad\u00f3<\/strong>, valamint a leveg\u0151terhel\u00e9si d\u00edj tov\u00e1bbi szennyez\u0151 anyagokra, k\u00fcl\u00f6n\u00f6sen akkumul\u00e1toripari kibocs\u00e1t\u00e1sokra t\u00f6rt\u00e9n\u0151 kiterjeszt\u00e9se is szerepel.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-982e5cc elementor-widget elementor-widget-heading\" data-id=\"982e5cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">11. A bejelent\u00e9s szerint fennmarad\u00f3 szab\u00e1lyok<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-02f3c01 elementor-widget elementor-widget-text-editor\" data-id=\"02f3c01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>25 \u00e9v alatti fiatalok:<\/strong> Az \u00e1tlagkeresethez k\u00f6t\u00f6tt \u00e9rt\u00e9khat\u00e1rig megmaradna az szja mentess\u00e9g.<\/li><li><strong>Csal\u00e1di ad\u00f3kedvezm\u00e9ny:<\/strong> A gyermekek ut\u00e1n j\u00e1r\u00f3 kedvezm\u00e9nyt megtartan\u00e1k.<\/li><li><strong>Kedvezm\u00e9nyes \u201elak\u00e1s\u00e1fa\u201d:<\/strong> A mai bejelent\u00e9s szerint az \u00faj lak\u00e1sok <strong>5%-os \u00e1fakulcs\u00e1t hat\u00e1rozatlan id\u0151re<\/strong> hosszabb\u00edtan\u00e1k meg. A r\u00e9szletes alkalmaz\u00e1si felt\u00e9teleket a jogszab\u00e1ly hat\u00e1rozza majd meg.<\/li><li><strong>V\u00e9nyk\u00f6teles gy\u00f3gyszerek:<\/strong> Az id\u00e9n bevezetett \u00e1fateher-elt\u00f6rl\u00e9s 2027-ben is fennmaradna.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43ebbd5 elementor-widget elementor-widget-heading\" data-id=\"43ebbd5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">A t\u00e1j\u00e9koztat\u00f3 alapja \u00e9s felhaszn\u00e1l\u00e1sa<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a05f0a9 elementor-widget elementor-widget-text-editor\" data-id=\"a05f0a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Az \u00f6ssze\u00e1ll\u00edt\u00e1s a <strong>2026. okt\u00f3ber 20-\u00e1n rendelkez\u00e9sre \u00e1ll\u00f3 inform\u00e1ci\u00f3kat<\/strong> foglalja \u00f6ssze. <br \/>Az okt\u00f3ber 19-i parlamenti felsz\u00f3lal\u00e1s \u00e9s az okt\u00f3ber 20-i sajt\u00f3t\u00e1j\u00e9koztat\u00f3 mellett a kapcsol\u00f3d\u00f3 kor\u00e1bbi tervek \u00e9s a jelenlegi ad\u00f3m\u00e9rt\u00e9keket bemutat\u00f3 forr\u00e1sok is szerepelnek benne.<\/p><p><strong>A v\u00e9gleges ad\u00f3hat\u00e1sok a beny\u00fajtott javaslatok \u00e9s a kihirdetett jogszab\u00e1lyok alapj\u00e1n \u00edt\u00e9lhet\u0151k meg.<\/strong> K\u00fcl\u00f6n figyelmet ig\u00e9nyel az \u00e9rintetti k\u00f6r, az ad\u00f3alap, a hat\u00e1lybal\u00e9p\u00e9s \u00e9s az \u00e1tmeneti szab\u00e1lyok meghat\u00e1roz\u00e1sa. A t\u00e1j\u00e9koztat\u00f3 \u00e1ltal\u00e1nos inform\u00e1ci\u00f3t ny\u00fajt, egy konkr\u00e9t \u00fcgylet vagy v\u00e1llalkoz\u00e1s ad\u00f3kezel\u00e9s\u00e9hez az egyedi k\u00f6r\u00fclm\u00e9nyek vizsg\u00e1lata sz\u00fcks\u00e9ges.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0c312be e-con-full e-flex e-con e-child\" data-id=\"0c312be\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15d526e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"15d526e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-pm-slice=\"1 1 []\">K\u00e9sz\u00fclj\u00f6n fel id\u0151ben: gondolja \u00e1t szak\u00e9rt\u0151inkkel, mely ad\u00f3z\u00e1si terveket \u00e9rdemes figyelembe vennie \u00fczleti d\u00f6nt\u00e9sein\u00e9l!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e242d9d elementor-widget elementor-widget-button\" data-id=\"e242d9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#contact-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Egyeztetek egy szak\u00e9rt\u0151vel<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17fafa4 elementor-widget elementor-widget-text-editor\" data-id=\"17fafa4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This article was peer-reviewed by:<\/p><p><b>Tam\u00e1s Mend\u00f6l<\/b><b><br \/><\/b>Professional Services Manager, Finance<br \/>ICT Business Advisory Zrt.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1a2699d e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"1a2699d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2139f28 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2139f28\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Amennyiben t\u00e1mogat\u00e1sra van sz\u00fcks\u00e9g\u00fck az \u00e1talakul\u00e1s megtervez\u00e9s\u00e9ben vagy lebonyol\u00edt\u00e1s\u00e1ban, szak\u00e9rt\u0151 csapatunk k\u00e9szs\u00e9ggel \u00e1ll rendelkez\u00e9s\u00fckre a teljes folyamat sor\u00e1n.<br \/><\/span><br \/>Tekintse meg kapcsol\u00f3d\u00f3 szolg\u00e1ltat\u00e1sunkat, \u00e9s k\u00e9rje szak\u00e9rt\u0151 koll\u00e9g\u00e1ink seg\u00edts\u00e9g\u00e9t!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efcdadf elementor-widget elementor-widget-button\" data-id=\"efcdadf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/icteuropa.hu\/en\/adotanacsadas\/cegstruktura-tanacsadas\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00c9rdekel a szolg\u00e1ltat\u00e1s!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8a4dc19 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"8a4dc19\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8b559f2 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-heading\" data-id=\"8b559f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Mit jelent az onboarding?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e5b91a elementor-widget elementor-widget-text-editor\" data-id=\"5e5b91a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Az onboarding az a folyamat, amelynek sor\u00e1n az \u00faj munkav\u00e1llal\u00f3 az els\u0151 napokt\u00f3l kezdve megismeri a szervezet m\u0171k\u00f6d\u00e9s\u00e9t, elv\u00e1r\u00e1sait \u00e9s kult\u00far\u00e1j\u00e1t. C\u00e9lja, hogy min\u00e9l gyorsabban beilleszkedjen \u00e9s hat\u00e9konyan tudjon dolgozni. A j\u00f3l fel\u00e9p\u00edtett onboarding cs\u00f6kkenti a fluktu\u00e1ci\u00f3t \u00e9s az els\u0151 h\u00f3napok \u00fczleti kock\u00e1zatait.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-408eec7 elementor-widget elementor-widget-heading\" data-id=\"408eec7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Mit jelent a preboarding?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87c6acb elementor-widget elementor-widget-text-editor\" data-id=\"87c6acb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A preboarding az onboardingot megel\u0151z\u0151 id\u0151szak, amely a szerz\u0151d\u00e9sk\u00f6t\u00e9st\u0151l az els\u0151 munkanapig tart. Feladata az alapvet\u0151 inform\u00e1ci\u00f3k \u00e9s adminisztrat\u00edv l\u00e9p\u00e9sek el\u0151k\u00e9sz\u00edt\u00e9se, hogy az \u00faj bel\u00e9p\u0151 felk\u00e9sz\u00fclten \u00e9rkezzen. Megalapozza a z\u00f6kken\u0151mentes bel\u00e9p\u00e9st \u00e9s az onboarding siker\u00e9t.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8a8914c e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"8a8914c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5fcea75 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5fcea75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Start 2026 with a Competitive Edge \u2014 Get Ready Before the Year Ends!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-338ff54 elementor-widget elementor-widget-button\" data-id=\"338ff54\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#services-contact-form\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Get an Assessment!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7ba23df e-con-full e-flex e-con e-child\" data-id=\"7ba23df\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Ad\u00f3z\u00e1si kil\u00e1t\u00e1sok 2027 A minisztereln\u00f6k \u00far 2026. okt\u00f3ber 19-i parlamenti felsz\u00f3lal\u00e1s\u00e1ban ismertette a 2027-es k\u00f6lts\u00e9gvet\u00e9s f\u0151bb ir\u00e1nyait, majd okt\u00f3ber 20-\u00e1n p\u00e9nz\u00fcgyminiszter \u00farral k\u00f6z\u00f6s sajt\u00f3t\u00e1j\u00e9koztat\u00f3n tov\u00e1bbi r\u00e9szleteket mutatott be. Az ad\u00f3z\u00e1si tervek k\u00f6z\u00f6tt a kisebb keresetek szja-terhel\u00e9s\u00e9nek cs\u00f6kkent\u00e9se, egyes v\u00e1llalati k\u00f6zterhek emel\u00e9se \u00e9s az ad\u00f3kedvezm\u00e9nyek \u00e1talak\u00edt\u00e1sa is szerepel. A bejelent\u00e9sek m\u00e9g nem jelentenek elfogadott ad\u00f3szab\u00e1lyokat. T\u00e1j\u00e9koztat\u00f3nk [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":20675,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20],"tags":[],"class_list":["post-20669","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-adotanacsadas"],"blocksy_meta":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ad\u00f3z\u00e1si kil\u00e1t\u00e1sok 2027: bejelentett tervek | ICT Eur\u00f3pa<\/title>\n<meta name=\"description\" content=\"Ad\u00f3z\u00e1si kil\u00e1t\u00e1sok 2027: \u00f6sszefoglal\u00f3 az okt\u00f3ber 19\u201320-\u00e1n bejelentett, v\u00e1llalkoz\u00e1sokat \u00e9s mag\u00e1nszem\u00e9lyeket \u00e9rint\u0151 ad\u00f3z\u00e1si tervekr\u0151l.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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