{"id":32019,"date":"2024-05-22T15:47:54","date_gmt":"2024-05-22T12:47:54","guid":{"rendered":"https:\/\/legalbadger.org\/?p=32019"},"modified":"2025-03-13T16:33:42","modified_gmt":"2025-03-13T13:33:42","slug":"a-tarsasagi-ado-2025-srl-romaniaban","status":"publish","type":"post","link":"https:\/\/legalbadger.org\/hu\/jogi\/uzleti-jog\/a-tarsasagi-ado-2025-srl-romaniaban\/","title":{"rendered":"A t\u00e1rsas\u00e1gi ad\u00f3 2025 SRL Rom\u00e1ni\u00e1ban"},"content":{"rendered":"<h2><b>Mekkora a t\u00e1rsas\u00e1gi ad\u00f3 Rom\u00e1ni\u00e1ban 2025-ben?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">A t\u00e1rsas\u00e1gi ad\u00f3 az egyik legfontosabb ad\u00f3k\u00f6telezetts\u00e9g a rom\u00e1niai t\u00e1rsas\u00e1gok, \u00edgy a korl\u00e1tolt felel\u0151ss\u00e9g\u0171 t\u00e1rsas\u00e1gok (SRL) sz\u00e1m\u00e1ra is. Ezt az ad\u00f3t az adott p\u00e9nz\u00fcgyi \u00e9vben el\u00e9rt ad\u00f3k\u00f6teles nyeres\u00e9g ut\u00e1n kell megfizetni, \u00e9s jelent\u0151s bev\u00e9teli forr\u00e1st jelent az \u00e1llami k\u00f6lts\u00e9gvet\u00e9s sz\u00e1m\u00e1ra. A t\u00e1rsas\u00e1gi ad\u00f3 m\u00e9rt\u00e9k\u00e9t a rom\u00e1n ad\u00f3t\u00f6rv\u00e9nyk\u00f6nyv hat\u00e1rozza meg, \u00e9s \u00e9vente v\u00e1ltozhat a korm\u00e1ny fisk\u00e1lis politikai d\u00f6nt\u00e9sei alapj\u00e1n. Ebben a cikkben a 2025-re \u00e9rv\u00e9nyes t\u00e1rsas\u00e1gi ad\u00f3kulcsot, valamint az ad\u00f3alap kisz\u00e1m\u00edt\u00e1s\u00e1nak szab\u00e1lyait vizsg\u00e1ljuk meg.<\/span><\/p>\n<h2><strong>Mekkora a t\u00e1rsas\u00e1gi ad\u00f3 2025-ben Rom\u00e1ni\u00e1ban?<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">A rom\u00e1n ad\u00f3t\u00f6rv\u00e9nyk\u00f6nyv 17. cikke szerint <em>a t\u00e1rsas\u00e1gi ad\u00f3 m\u00e9rt\u00e9ke az ad\u00f3k\u00f6teles nyeres\u00e9gre vet\u00edtve 16%.<\/em><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ez azt jelenti, hogy az SRL-ek eset\u00e9ben, f\u00fcggetlen\u00fcl tev\u00e9kenys\u00e9gi ter\u00fclet\u00fckt\u0151l vagy m\u00e9ret\u00fckt\u0151l, a 16%-os t\u00e1rsas\u00e1gi ad\u00f3kulcs alkalmazand\u00f3 minden belf\u00f6ld\u00f6n \u00e9s k\u00fclf\u00f6ld\u00f6n szerzett ad\u00f3k\u00f6teles nyeres\u00e9gre, kiv\u00e9ve azokat az eseteket, ahol k\u00fcl\u00f6n elt\u00e9r\u0151 ad\u00f3kulcsot \u00edr el\u0151 a t\u00f6rv\u00e9ny.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A f\u0151 szab\u00e1ly al\u00f3l kiv\u00e9telt k\u00e9peznek azok a v\u00e1llalkoz\u00e1sok, amelyek \u00e9jszakai b\u00e1rokat, klubokat, diszk\u00f3kat vagy kaszin\u00f3kat m\u0171k\u00f6dtetnek. Ha az ezekb\u0151l a tev\u00e9kenys\u00e9gekb\u0151l sz\u00e1rmaz\u00f3 t\u00e1rsas\u00e1gi ad\u00f3 nem \u00e9ri el az \u00e1rbev\u00e9tel 5%-\u00e1t, akkor az ad\u00f3 alapja az \u00e1rbev\u00e9tel lesz, \u00e9s az ad\u00f3kulcs 5%.<\/span><\/p>\n<h2><strong>Hogyan sz\u00e1m\u00edtj\u00e1k ki a t\u00e1rsas\u00e1gi ad\u00f3t\u00a0<\/strong><b>Rom\u00e1ni\u00e1ban<\/b><strong>?<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">Az SRL-eknek el\u0151sz\u00f6r ki kell sz\u00e1m\u00edtaniuk az ad\u00f3alapot, amelyet az ad\u00f3t\u00f6rv\u00e9nyk\u00f6nyv 19. cikkelye defini\u00e1l. Az ad\u00f3alapot az elsz\u00e1molt bev\u00e9telek \u00e9s k\u00f6lts\u00e9gek k\u00fcl\u00f6nbs\u00e9ge adja, m\u00f3dos\u00edtva a k\u00f6vetkez\u0151 elemekkel:<\/span><\/p>\n<ul>\n<li>levon\u00e1sra ker\u00fclnek az ad\u00f3mentes bev\u00e9telek, p\u00e9ld\u00e1ul m\u00e1s rom\u00e1niai jogi szem\u00e9lyekt\u0151l kapott osztal\u00e9kok;<\/li>\n<li>hozz\u00e1ad\u00f3dnak az ad\u00f3z\u00e1s szempontj\u00e1b\u00f3l nem levonhat\u00f3 k\u00f6lts\u00e9gek, p\u00e9ld\u00e1ul a b\u00edrs\u00e1gok, b\u00fcntet\u00e9sek, nem igazolt k\u00f6lts\u00e9gek;<\/li>\n<li>levonhat\u00f3 ad\u00f3kedvezm\u00e9nyek, p\u00e9ld\u00e1ul a visszaforgatott nyeres\u00e9g bizonyos t\u00edpus\u00fa beruh\u00e1z\u00e1sok eset\u00e9ben.<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A pozit\u00edv ad\u00f3alap (ad\u00f3zott nyeres\u00e9g) ut\u00e1n a 16%-os ad\u00f3t kell megfizetni. Ha az ad\u00f3alap negat\u00edv (vesztes\u00e9g), az k\u00f6vetkez\u0151 \u00f6t \u00e9vben legfeljebb 70%-ig levonhat\u00f3 a nyeres\u00e9gb\u0151l.<\/span><\/p>\n<h3><strong>Mikor kell \u00e1tt\u00e9rni a t\u00e1rsas\u00e1gi ad\u00f3z\u00e1sra\u00a0<\/strong><b>Rom\u00e1ni\u00e1ban<\/b><strong>?<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Rom\u00e1ni\u00e1ban a v\u00e1llalkoz\u00e1sok v\u00e1laszthatnak a mikrov\u00e1llalkoz\u00e1si ad\u00f3z\u00e1s \u00e9s a t\u00e1rsas\u00e1gi ad\u00f3z\u00e1s k\u00f6z\u00f6tt, att\u00f3l f\u00fcgg\u0151en, hogy teljes\u00edtik-e a mikrov\u00e1llalkoz\u00e1sokra vonatkoz\u00f3 felt\u00e9teleket.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A rom\u00e1n ad\u00f3t\u00f6rv\u00e9nyk\u00f6nyv 47. cikke szerint egy v\u00e1llalkoz\u00e1s akkor min\u0151s\u00fcl mikrov\u00e1llalkoz\u00e1snak 2025-ben, ha:<\/span><\/p>\n<ol>\n<li>\u00e9ves bev\u00e9tele nem haladja meg az 500.000 eur\u00f3t;<\/li>\n<li>t\u0151k\u00e9j\u00e9t nem az \u00e1llam vagy \u00f6nkorm\u00e1nyzatok birtokolj\u00e1k;<\/li>\n<li>nem \u00e1ll felsz\u00e1mol\u00e1si vagy cs\u0151delj\u00e1r\u00e1s alatt;<\/li>\n<li>legal\u00e1bb egy alkalmazottja van (az \u00fajonnan alap\u00edtott v\u00e1llalkoz\u00e1soknak 30 napjuk van erre);<\/li>\n<li>\u00e1rbev\u00e9tel\u00e9nek legal\u00e1bb 80%-a nem tan\u00e1csad\u00e1sb\u00f3l vagy menedzsmentb\u0151l sz\u00e1rmazik;<\/li>\n<li>minden ad\u00f3bevall\u00e1si k\u00f6telezetts\u00e9g\u00e9t teljes\u00edtette.<\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Ha a v\u00e1llalkoz\u00e1s nem teljes\u00edti ezeket a felt\u00e9teleket, akkor automatikusan \u00e1t kell t\u00e9rnie a t\u00e1rsas\u00e1gi ad\u00f3z\u00e1sra a k\u00f6vetkez\u0151 negyed\u00e9vt\u0151l.<\/span><\/p>\n<h3><strong>Mikrov\u00e1llalkoz\u00e1si ad\u00f3 vs. t\u00e1rsas\u00e1gi ad\u00f3 2025-ben\u00a0<\/strong><b>Rom\u00e1ni\u00e1ban<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">A mikrov\u00e1llalkoz\u00e1si ad\u00f3z\u00e1s el\u0151nye, hogy:<\/span><\/p>\n<ul>\n<li>az ad\u00f3 m\u00e9rt\u00e9ke alacsonyabb lehet (1% vagy 3%),<\/li>\n<li>az adminisztr\u00e1ci\u00f3 egyszer\u0171bb, mivel az ad\u00f3 az \u00e1rbev\u00e9telre vet\u00fcl.<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A t\u00e1rsas\u00e1gi ad\u00f3z\u00e1s el\u0151nyei:<\/span><\/p>\n<ul>\n<li>levonhat\u00f3k a k\u00f6lts\u00e9gek, \u00edgy a nyeres\u00e9g ut\u00e1n kevesebb ad\u00f3t kell fizetni;<\/li>\n<li>az elhat\u00e1rolt vesztes\u00e9gek 5 \u00e9ven \u00e1t felhaszn\u00e1lhat\u00f3k ad\u00f3cs\u00f6kkent\u00e9sre.<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A k\u00e9t rendszer k\u00f6z\u00f6tti v\u00e1laszt\u00e1s f\u00fcgg a v\u00e1llalkoz\u00e1s:<\/span><\/p>\n<ul>\n<li>bev\u00e9tel\u00e9t\u0151l &#8211; ha v\u00e1rhat\u00f3an 500.000 eur\u00f3 felett lesz, t\u00e1rsas\u00e1gi ad\u00f3z\u00e1sra kell \u00e1tt\u00e9rnie;<\/li>\n<li>profitabilit\u00e1s\u00e1t\u00f3l &#8211; ha magas nyeres\u00e9ggel m\u0171k\u00f6dik, a k\u00f6lts\u00e9gle\u00edr\u00e1sok miatt a t\u00e1rsas\u00e1gi ad\u00f3 el\u0151ny\u00f6sebb lehet;<\/li>\n<li>tev\u00e9kenys\u00e9gi ter\u00fclet\u00e9t\u0151l &#8211; bizonyos szektorok (p\u00e9ld\u00e1ul bankok, biztos\u00edt\u00f3k) nem v\u00e1laszthatj\u00e1k a mikrov\u00e1llalkoz\u00e1si rendszert.<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00d6sszegz\u00e9sk\u00e9nt elmondhat\u00f3, hogy a t\u00e1rsas\u00e1goknak alaposan m\u00e9rlegelni\u00fck kell, melyik ad\u00f3z\u00e1si rendszer illik legink\u00e1bb az \u00fczleti modellj\u00fckh\u00f6z. Az optim\u00e1lis d\u00f6nt\u00e9s meghozatal\u00e1hoz \u00e9rdemes szak\u00e9rt\u0151i tan\u00e1csot k\u00e9rni \u00e9s ad\u00f3tervez\u00e9si strat\u00e9gi\u00e1t kialak\u00edtani.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mekkora a t\u00e1rsas\u00e1gi ad\u00f3 Rom\u00e1ni\u00e1ban 2025-ben? A t\u00e1rsas\u00e1gi ad\u00f3 az egyik legfontosabb ad\u00f3k\u00f6telezetts\u00e9g a rom\u00e1niai t\u00e1rsas\u00e1gok, \u00edgy a korl\u00e1tolt felel\u0151ss\u00e9g\u0171 t\u00e1rsas\u00e1gok (SRL) sz\u00e1m\u00e1ra is. Ezt az ad\u00f3t az adott p\u00e9nz\u00fcgyi \u00e9vben el\u00e9rt ad\u00f3k\u00f6teles nyeres\u00e9g ut\u00e1n kell megfizetni, \u00e9s jelent\u0151s bev\u00e9teli forr\u00e1st jelent az \u00e1llami k\u00f6lts\u00e9gvet\u00e9s sz\u00e1m\u00e1ra. A t\u00e1rsas\u00e1gi ad\u00f3 m\u00e9rt\u00e9k\u00e9t a rom\u00e1n ad\u00f3t\u00f6rv\u00e9nyk\u00f6nyv hat\u00e1rozza meg, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":32020,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_ppma_block_editor_authors":""},"categories":[387],"tags":[],"ppma_author":[119],"class_list":["post-32019","post","type-post","status-publish","format-standard","has-post-thumbnail","category-uzleti-jog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A t\u00e1rsas\u00e1gi ad\u00f3 2025 SRL Rom\u00e1ni\u00e1ban - Legal Badger<\/title>\n<meta name=\"description\" content=\"A t\u00e1rsas\u00e1gi ad\u00f3 2025 SRL Rom\u00e1ni\u00e1ban\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/legalbadger.org\/hu\/jogi\/uzleti-jog\/a-tarsasagi-ado-2025-srl-romaniaban\/\" \/>\n<meta property=\"og:locale\" content=\"hu_HU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A t\u00e1rsas\u00e1gi ad\u00f3 2025 SRL Rom\u00e1ni\u00e1ban - 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