{"id":27512,"date":"2026-01-16T11:54:01","date_gmt":"2026-01-16T10:54:01","guid":{"rendered":"https:\/\/www.cyprusproperties.sk\/berleti-es-ingatlanjovedelemado-del-cipruson\/"},"modified":"2026-01-16T11:55:15","modified_gmt":"2026-01-16T10:55:15","slug":"berleti-es-ingatlanjovedelemado-del-cipruson","status":"publish","type":"post","link":"https:\/\/www.cyprusproperties.sk\/hu\/berleti-es-ingatlanjovedelemado-del-cipruson\/","title":{"rendered":"B\u00e9rleti \u00e9s ingatlanj\u00f6vedelemad\u00f3 D\u00e9l-Cipruson"},"content":{"rendered":"\n

\ud83d\udcb0 Alapinform\u00e1ci\u00f3k<\/strong>A Ciprusi K\u00f6zt\u00e1rsas\u00e1g t\u00f6rv\u00e9nyei szerint a d\u00e9l-ciprusi ingatlanokb\u00f3l sz\u00e1rmaz\u00f3 b\u00e9rbead\u00e1sb\u00f3l sz\u00e1rmaz\u00f3 j\u00f6vedelem a j\u00f6vedelemad\u00f3 hat\u00e1lya al\u00e1<\/strong> tartozik.Az ad\u00f3z\u00e1s a tulajdonos ad\u00f3\u00fcgyi illet\u0151s\u00e9g\u00e9t\u0151l, a b\u00e9rbead\u00e1s t\u00edpus\u00e1t\u00f3l (r\u00f6vid \/ hossz\u00fa t\u00e1v\u00fa) \u00e9s a nett\u00f3 j\u00f6vedelem \u00f6sszeg\u00e9t\u0151l f\u00fcgg.<\/p>\n\n

Cipruson az egyik legalacsonyabb a t\u00e9nyleges ad\u00f3kulcs az EU-ban, \u00e9s sz\u00e1mos mentess\u00e9get \u00e9s k\u00f6nny\u00edt\u00e9st k\u00edn\u00e1l az ingatlan-tulajdonosok sz\u00e1m\u00e1ra.<\/p>\n\n

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1\ufe0f\u20e3 Ki az ad\u00f3\u00fcgyi illet\u0151s\u00e9g\u0171 szem\u00e9ly<\/strong>Egy szem\u00e9ly akkor v\u00e1lik a Ciprusi K\u00f6zt\u00e1rsas\u00e1g ad\u00f3\u00fcgyi<\/strong> illet\u0151s\u00e9g\u0171 szem\u00e9ly\u00e9v\u00e9, ha megfelel:<\/p>\n\n

Szab\u00e1ly<\/th>Felt\u00e9telek<\/th><\/tr><\/thead>
60 napos szab\u00e1ly<\/td>Legal\u00e1bb 60 napot tart\u00f3zkodik egy \u00e9vben, nem v\u00e9gez tev\u00e9kenys\u00e9get m\u00e1s \u00e1llamban, ingatlan tulajdonosa \u00e9s \u00e1lland\u00f3 lak\u00f3hellyel rendelkezik Cipruson.<\/td><\/tr>
183 napos szab\u00e1ly<\/td>\u00c9vente legal\u00e1bb 183 nap tart\u00f3zkod\u00e1s<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

\ud83d\udca1 A rezidensek az eg\u00e9sz vil\u00e1gra kiterjed\u0151 j\u00f6vedelem ut\u00e1n fizetnek ad\u00f3t.A nem rezidensek csak a Ciprusr\u00f3l sz\u00e1rmaz\u00f3 j\u00f6vedelem ut\u00e1n fizetnek ad\u00f3t (pl. ciprusi ingatlan b\u00e9rbead\u00e1sa).<\/p>\n\n

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2\ufe0f\u20e3 B\u00e9rbead\u00e1s t\u00edpusai \u00e9s ad\u00f3\u00fcgyi kezel\u00e9se<\/strong><\/p>\n\n

B\u00e9rleti t\u00edpus<\/th>Le\u00edr\u00e1s<\/th>Ad\u00f3z\u00e1s<\/th><\/tr><\/thead>
Hossz\u00fa t\u00e1v\u00fa b\u00e9rl\u00e9s<\/td>Lakoss\u00e1gi, \u00e1ltal\u00e1ban 6-12 h\u00f3nap<\/td>J\u00f6vedelemad\u00f3 a kulcsok szerint<\/td><\/tr>
R\u00f6vid t\u00e1v\u00fa b\u00e9rl\u00e9s (Airbnb, Booking)<\/td>Turisztikai b\u00e9rlem\u00e9nyek<\/td>J\u00f6vedelemad\u00f3 + H\u00c9A a k\u00fcsz\u00f6b\u00e9rt\u00e9k t\u00fall\u00e9p\u00e9se eset\u00e9n<\/td><\/tr>
Kereskedelmi b\u00e9rbead\u00e1s (irod\u00e1k, \u00fczletek)<\/td>\u00dczleti c\u00e9l\u00fa b\u00e9rbead\u00e1s<\/td>J\u00f6vedelemad\u00f3 + j\u00e1rul\u00e9kok a jogi form\u00e1t\u00f3l f\u00fcgg\u0151en<\/td><\/tr><\/tbody><\/table><\/figure>\n\n
\n\n

3\ufe0f\u20e3 A b\u00e9rbead\u00e1si ad\u00f3 kisz\u00e1m\u00edt\u00e1sa<\/strong>Az ad\u00f3t a nett\u00f3 j\u00f6vedelem = b\u00e9rbead\u00e1si bev\u00e9tel – kiad\u00e1sok (pl. kezel\u00e9s, jav\u00edt\u00e1sok, biztos\u00edt\u00e1s, szolg\u00e1ltat\u00e1si d\u00edjak) alapj\u00e1n kell kisz\u00e1m\u00edtani<\/strong>.<\/p>\n\n

Ad\u00f3kulcsok (2025):<\/strong><\/p>\n\n

\u00c9ves nett\u00f3 j\u00f6vedelem<\/th>Ad\u00f3kulcs<\/th><\/tr><\/thead>
19 500 eur\u00f3ig<\/td>0 %<\/td><\/tr>
\u20ac19,501 – 28,000<\/td>20 %<\/td><\/tr>
\u20ac28,001 – 36,300<\/td>25 %<\/td><\/tr>
\u20ac36,301 – 60,000<\/td>30 %<\/td><\/tr>
60 000 eur\u00f3 felett<\/td>35 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

\ud83d\udca1 A legt\u00f6bb \u00e1tlagos tulajdonos (1-2 lak\u00e1ssal) nem haladja meg az \u00e9vi 19 500 eur\u00f3t \u2192 0 % ad\u00f3.<\/p>\n\n

\n\n

4\ufe0f\u20e3 Sz\u00e1m\u00edt\u00e1si p\u00e9lda<\/strong>B\u00e9rleti d\u00edj: 1 200 \u20ac\/h\u00f3 = 14 400 \u20ac\/\u00e9v.<\/p>\n\n

K\u00f6lts\u00e9gek (menedzsment, karbantart\u00e1s): \u20ac1,000\/\u00e9v<\/p>\n\n

Nett\u00f3 j\u00f6vedelem = 13 400 \u20ac \u2192 Ad\u00f3 = 0 \u20ac<\/p>\n\n

Ha a nett\u00f3 j\u00f6vedelem 25 000 eur\u00f3 lenne, az ad\u00f3t a k\u00f6vetkez\u0151k\u00e9ppen kellene kisz\u00e1m\u00edtani:<\/p>\n\n

19,500 \u00d7 0 % = 0 \u20ac5,500 \u00d7 20 % = 1,100 \u20ac\u27a1\ufe0f Ad\u00f3 = 1,100 \u20ac\/\u00e9v<\/p>\n\n

\n\n

5\ufe0f\u20e3 \u00c1rbev\u00e9tel \u00e9s a b\u00e9rleti d\u00edjakra vonatkoz\u00f3 H\u00c9A<\/strong><\/p>\n\n

    \n
  • Hossz\u00fa t\u00e1v\u00fa b\u00e9rbead\u00e1s (lak\u00f3ingatlanok) = \u00e1famentes<\/li>\n\n\n\n
  • R\u00f6vid t\u00e1v\u00fa b\u00e9rbead\u00e1s (legfeljebb 30 napra, turista) = 9 % H\u00c9A al\u00e1 eshet, ha az \u00e9ves \u00e1rbev\u00e9tel<\/strong> meghaladja a 15 600 eur\u00f3t.<\/li>\n\n\n\n
  • A H\u00c9A-regisztr\u00e1ci\u00f3 megk\u00f6veteli a k\u00f6nyvel\u00e9st \u00e9s a sz\u00e1mlakibocs\u00e1t\u00e1st<\/li>\n<\/ul>\n\n

    \ud83d\udca1 A gyakorlatban a legt\u00f6bb h\u00e9tk\u00f6znapi b\u00e9rbead\u00f3 nem \u00e9ri el ezt a k\u00fcsz\u00f6b\u00e9rt\u00e9ket \u2192 nincs H\u00c9A.<\/p>\n\n

    \n\n

    6\ufe0f\u20e3 Hozz\u00e1j\u00e1rul\u00e1sok (t\u00e1rsadalombiztos\u00edt\u00e1s \u00e9s GESY)<\/strong><\/p>\n\n

      \n
    • Ha a b\u00e9rbead\u00f3 nem v\u00e1llalkoz\u00e1sk\u00e9nt (\u00f6n\u00e1ll\u00f3 v\u00e1llalkoz\u00f3k\u00e9nt vagy t\u00e1rsas\u00e1gk\u00e9nt) van bejegyezve, a b\u00e9rleti nyeres\u00e9g ut\u00e1n<\/strong> nem kell j\u00e1rul\u00e9kot fizetni<\/strong> – csak a j\u00f6vedelemad\u00f3 alkalmazand\u00f3.<\/li>\n\n\n\n
    • V\u00e1llalati b\u00e9rleti d\u00edjak (pl. LTD) eset\u00e9ben a hozz\u00e1j\u00e1rul\u00e1sok a v\u00e1llalat t\u00edpus\u00e1t\u00f3l f\u00fcggnek.<\/li>\n<\/ul>\n\n
      \n\n

      7\ufe0f\u20e3 Kett\u0151s ad\u00f3ztat\u00e1s<\/strong><\/p>\n\n

        \n
      • Ciprus a legt\u00f6bb uni\u00f3s orsz\u00e1ggal (t\u00f6bbek k\u00f6z\u00f6tt Szlov\u00e1ki\u00e1val, Csehorsz\u00e1ggal, Magyarorsz\u00e1ggal, Lengyelorsz\u00e1ggal, Ausztri\u00e1val stb.) kett\u0151s ad\u00f3ztat\u00e1s elker\u00fcl\u00e9s\u00e9r\u0151l sz\u00f3l\u00f3 meg\u00e1llapod\u00e1sokat k\u00f6t\u00f6tt.<\/li>\n\n\n\n
      • Ez azt jelenti ,<\/strong> hogy a b\u00e9rbead\u00e1sb\u00f3l sz\u00e1rmaz\u00f3 j\u00f6vedelem nem ad\u00f3zik k\u00e9tszeresen –<\/strong> ha Cipruson ad\u00f3zik, akkor a haz\u00e1j\u00e1ban j\u00f3v\u00e1\u00edrj\u00e1k.<\/li>\n<\/ul>\n\n
        \n\n

        8\ufe0f\u20e3 B\u00e9rbead\u00f3i regisztr\u00e1ci\u00f3<\/strong>Minden b\u00e9rbead\u00f3nak:<\/p>\n\n

          \n
        • Legyen al\u00e1\u00edrt b\u00e9rleti szerz\u0151d\u00e9se,<\/strong><\/li>\n\n\n\n
        • Regisztr\u00e1ltassa (hossz\u00fa t\u00e1v\u00fa b\u00e9rbead\u00e1s eset\u00e9n) a ker\u00fcleti f\u00f6ldhivataln\u00e1l,<\/strong><\/li>\n\n\n\n
        • Az \u00e9ves ad\u00f3bevall\u00e1s beny\u00fajt\u00e1sa a<\/strong> k\u00f6vetkez\u0151 \u00e9v j\u00falius 31<\/strong> -ig.<\/li>\n<\/ul>\n\n
          \n\n

          9\ufe0f\u20e3 R\u00f6vid t\u00e1v\u00fa b\u00e9rl\u00e9s (Airbnb, Booking)<\/strong><\/p>\n\n

            \n
          • A Turisztikai<\/strong> Miniszt\u00e9riumban (DMT)<\/strong> kell regisztr\u00e1lni.<\/li>\n\n\n\n
          • Az online list\u00e1khoz enged\u00e9lysz\u00e1m sz\u00fcks\u00e9ges<\/li>\n\n\n\n
          • H\u00c9A-t kell fizetni, ha a forgalom meghaladja a 15 600 eur\u00f3t.<\/li>\n\n\n\n
          • Illeg\u00e1lis b\u00e9rbead\u00e1s\u00e9rt kiszabott b\u00edrs\u00e1gok: 500 \u20ac – 5 000 \u20ac.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

            \ud83d\udcb0 Alapinform\u00e1ci\u00f3kA Ciprusi K\u00f6zt\u00e1rsas\u00e1g t\u00f6rv\u00e9nyei szerint a d\u00e9l-ciprusi ingatlanokb\u00f3l sz\u00e1rmaz\u00f3 b\u00e9rbead\u00e1sb\u00f3l sz\u00e1rmaz\u00f3 j\u00f6vedelem a j\u00f6vedelemad\u00f3 hat\u00e1lya al\u00e1 tartozik.Az ad\u00f3z\u00e1s a tulajdonos ad\u00f3\u00fcgyi illet\u0151s\u00e9g\u00e9t\u0151l, a b\u00e9rbead\u00e1s t\u00edpus\u00e1t\u00f3l (r\u00f6vid \/ hossz\u00fa t\u00e1v\u00fa) \u00e9s a nett\u00f3 j\u00f6vedelem \u00f6sszeg\u00e9t\u0151l f\u00fcgg. Cipruson az egyik legalacsonyabb a t\u00e9nyleges ad\u00f3kulcs az EU-ban, \u00e9s sz\u00e1mos mentess\u00e9get \u00e9s k\u00f6nny\u00edt\u00e9st k\u00edn\u00e1l az ingatlan-tulajdonosok sz\u00e1m\u00e1ra. 1\ufe0f\u20e3…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[538,543,598],"tags":[],"class_list":["post-27512","post","type-post","status-publish","format-standard","hentry","category-informaciok-vasarloknak","category-ingatlanvasarlas","category-ingatlanvasarlas-del-ciprus"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cyprusproperties.sk\/hu\/wp-json\/wp\/v2\/posts\/27512","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cyprusproperties.sk\/hu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cyprusproperties.sk\/hu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/hu\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/hu\/wp-json\/wp\/v2\/comments?post=27512"}],"version-history":[{"count":1,"href":"https:\/\/www.cyprusproperties.sk\/hu\/wp-json\/wp\/v2\/posts\/27512\/revisions"}],"predecessor-version":[{"id":27513,"href":"https:\/\/www.cyprusproperties.sk\/hu\/wp-json\/wp\/v2\/posts\/27512\/revisions\/27513"}],"wp:attachment":[{"href":"https:\/\/www.cyprusproperties.sk\/hu\/wp-json\/wp\/v2\/media?parent=27512"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/hu\/wp-json\/wp\/v2\/categories?post=27512"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/hu\/wp-json\/wp\/v2\/tags?post=27512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}