{"id":56350,"date":"2026-10-12T09:41:44","date_gmt":"2026-10-12T07:41:44","guid":{"rendered":"https:\/\/www.nzp.de\/?p=56350"},"modified":"2026-10-12T09:41:44","modified_gmt":"2026-10-12T07:41:44","slug":"proposed-changes-to-hungarys-kata-regime-from-2027","status":"publish","type":"post","link":"https:\/\/www.nzp.de\/tr\/2027den-itibaren-macaristanin-kata-sistemine-yonelik-onerilen-degisiklikler\/","title":{"rendered":"Macaristan\u2019da KATA Vergi Sisteminde 2027 Y\u0131l\u0131ndan \u0130tibaren \u00d6ng\u00f6r\u00fclen De\u011fi\u015fiklikler"},"content":{"rendered":"

\u00d6nerilen reform, KATA sisteminden yararlanabilecek m\u00fckelleflerin kapsam\u0131n\u0131 geni\u015fletmeyi, \u015firketlere fatura d\u00fczenlenmesine yeniden imkan tan\u0131may\u0131 ve tam zamanl\u0131 m\u00fckelleflerin sosyal g\u00fcvenlik haklar\u0131n\u0131 iyile\u015ftirmeyi ama\u00e7lamaktad\u0131r.<\/p>\n

Macaristan H\u00fck\u00fcmeti, k\u00fc\u00e7\u00fck vergi m\u00fckelleflerine y\u00f6nelik basitle\u015ftirilmi\u015f vergilendirme rejimi olan KATA sisteminde 2027 y\u0131l\u0131ndan itibaren \u00f6nemli de\u011fi\u015fiklikler yap\u0131lmas\u0131n\u0131 \u00f6ng\u00f6ren bir reform \u00f6nerisi haz\u0131rlad\u0131. Taslak d\u00fczenleme, sistemin emeklilere, \u00fcniversite \u00f6\u011frencilerine ve yar\u0131 zamanl\u0131 giri\u015fimcilere yeniden a\u00e7\u0131lmas\u0131n\u0131 \u00f6ng\u00f6rmektedir. Ayl\u0131k sabit verginin tam zamanl\u0131 m\u00fckellefler i\u00e7in 100.000 HUF, yar\u0131 zamanl\u0131 m\u00fckellefler i\u00e7in ise 50.000 HUF olarak belirlenmesi; y\u0131ll\u0131k gelir \u00fcst s\u0131n\u0131r\u0131n\u0131n da 18 milyon HUF\u2019tan 22 milyon HUF\u2019a y\u00fckseltilmesi planlanmaktad\u0131r.<\/p>\n

\u015eirketlere Fatura D\u00fczenlenmesi ve Vergi Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131n\u0131 \u00d6nleyici Tedbirler<\/h2>\n

\u00d6nerilen d\u00fczenlemeyle KATA m\u00fckelleflerinin \u015firketlere ve di\u011fer kurulu\u015flara yeniden fatura d\u00fczenlemesine izin verilecektir. Bu m\u00fc\u015fterilerden elde edilen gelirler oran\u0131nda vergilendirilecek ve \u00f6denen sabit KATA vergileri bu vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcnden mahsup edilecektir. Y\u0131l boyunca faaliyet g\u00f6steren tam zamanl\u0131 bir KATA m\u00fckellefi a\u00e7\u0131s\u0131ndan, kurumsal m\u00fc\u015fterilerden elde edilen y\u0131ll\u0131k gelirin 8 milyon HUF\u2019u a\u015fmas\u0131 halinde ilave vergi \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011facakt\u0131r. Bununla birlikte, y\u0131ll\u0131k gelirin en az \u2019sinin tek bir m\u00fc\u015fteriden veya ili\u015fkili ki\u015filerden elde edilmesi durumunda m\u00fckellefin KATA stat\u00fcs\u00fc ilgili y\u0131l\u0131n sonunda sona erecektir. Bu s\u0131n\u0131rlama, ba\u011f\u0131ms\u0131z giri\u015fimcilik g\u00f6r\u00fcn\u00fcm\u00fc alt\u0131nda y\u00fcr\u00fct\u00fclen \u00f6rt\u00fcl\u00fc istihdam ili\u015fkilerinin \u00f6nlenmesini ama\u00e7lamaktad\u0131r.<\/p>\n

Ge\u00e7i\u015f H\u00fck\u00fcmleri ve Sosyal G\u00fcvenlik Haklar\u0131na Etkileri<\/h2>\n

Mevcut ve yeni KATA sistemlerinin 2027 ve 2028 y\u0131llar\u0131nda paralel olarak uygulanmas\u0131 \u00f6ng\u00f6r\u00fclmektedir. 2026 y\u0131l\u0131 sonunda mevcut KATA rejimine tabi olan m\u00fckellefler, ge\u00e7i\u015f d\u00f6nemi boyunca bu sistemde kalabilecek ve 2027 y\u0131l\u0131nda ayl\u0131k 75.000 HUF, 2028 y\u0131l\u0131nda ise ayl\u0131k 100.000 HUF sabit vergi \u00f6deyecektir. Mevcut rejimin 2029 y\u0131l\u0131nda sona ermesi, yeni sistem kapsam\u0131ndaki sabit vergi tutarlar\u0131n\u0131n ise 2028 y\u0131l\u0131ndan itibaren yasal asgari \u00fccrete endekslenmesi planlanmaktad\u0131r.<\/p>\n

Yeni KATA sistemine kat\u0131lan tam zamanl\u0131 m\u00fckellefler i\u00e7in sosyal g\u00fcvenlik yard\u0131mlar\u0131n\u0131n hesaplanmas\u0131nda esas al\u0131nan ayl\u0131k tutar, 2027 y\u0131l\u0131nda 317.000 HUF\u2019a y\u00fckseltilecek ve 2028 y\u0131l\u0131ndan itibaren y\u00fcr\u00fcrl\u00fckteki asgari \u00fccrete e\u015fitlenecektir. B\u00f6ylece hastal\u0131k, anal\u0131k ve emeklilik yard\u0131mlar\u0131n\u0131n hesaplanmas\u0131nda daha y\u00fcksek bir matrah esas al\u0131nacak ve mevcut sistemde emeklilik haklar\u0131na uygulanan orant\u0131l\u0131 indirim ortadan kald\u0131r\u0131lacakt\u0131r. Yar\u0131 zamanl\u0131 KATA m\u00fckellefleri ise yaln\u0131zca KATA kapsam\u0131nda vergi \u00f6demek suretiyle sigortal\u0131 stat\u00fcs\u00fc kazanamayacakt\u0131r. Genel olarak reform, basitle\u015ftirilmi\u015f vergilendirme rejimine eri\u015fimi geni\u015fletmeyi ve sosyal g\u00fcvenlik haklar\u0131n\u0131 iyile\u015ftirmeyi hedeflerken daha y\u00fcksek sabit vergi tutarlar\u0131 ve tek bir kurumsal m\u00fc\u015fteriye ekonomik ba\u011f\u0131ml\u0131l\u0131\u011f\u0131 s\u0131n\u0131rland\u0131ran daha s\u0131k\u0131 tedbirler getirmektedir.<\/p>\n

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The planned reform would expand eligibility, restore corporate invoicing and improve the social security position of full-time small taxpayers. The Hungarian Government has proposed a substantial revision of the itemised tax for small taxpayers (KATA) from 2027. The draft would reopen the regime to pensioners, university students and part-time entrepreneurs. The fixed monthly tax would […]<\/p>\n","protected":false},"author":29,"featured_media":56351,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[139],"tags":[],"class_list":["post-56350","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-en"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\t