{"id":6851,"date":"2025-07-15T12:48:14","date_gmt":"2025-07-15T12:48:14","guid":{"rendered":"https:\/\/firmaxhungary.com\/?page_id=6851"},"modified":"2025-09-03T12:57:59","modified_gmt":"2025-09-03T12:57:59","slug":"macar-vergi-sistemi-sirketlere-ve-isletmelere-kapsamli-rehber","status":"publish","type":"page","link":"https:\/\/firmaxhungary.com\/tr\/macar-vergi-sistemi-sirketlere-ve-isletmelere-kapsamli-rehber\/","title":{"rendered":"Macar vergi sistemi: \u015eirketlere ve \u0130\u015fletmelere kapsaml\u0131 rehber"},"content":{"rendered":"<!--themify_builder_content-->\n<div id=\"themify_builder_content-6851\" data-postid=\"6851\" class=\"themify_builder_content themify_builder_content-6851 themify_builder tf_clear\">\n                    <div  data-lazy=\"1\" class=\"module_row themify_builder_row tb_k0jl139 tb_first tf_w\">\n                        <div class=\"row_inner col_align_top tb_col_count_2 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col4-2 tb_kn0j139 first\">\n                    <!-- module text -->\n<div  class=\"module module-text tb_uesi139   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <h1><b>Macar vergi sistemi: \u015eirketlere ve \u0130\u015fletmelere kapsaml\u0131 rehber<\/b><\/h1>\n<h2><b>Tan\u0131t\u0131m<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Orta ve Do\u011fu Avrupa b\u00fcy\u00fcyen merkezi olan Macaristan, Avrupa Birli\u011fi\u2019nin \u00fcyesi olarak i\u015f bak\u0131m\u0131ndan rekabetli ve kapsaml\u0131 vergi sistemi sunmaktad\u0131r. \u015eirketlerin ve i\u015fletmelerin finansal stratejilerini olu\u015fturma ve uyum sa\u011flama a\u00e7\u0131s\u0131ndan macar vergi sistemini anlamalar\u0131 \u015fart. Bu yaz\u0131 giri\u015fimcileri etkileyen kurumsal vergilere ve KDV\u2019ye ve \u00f6zel kurallara odaklanarak macar vergi sistemine derin ke\u015fif sunmaktad\u0131r.<\/span><\/p>\n<h2><b>1. Kurumsal vergiler<\/b><b><\/b><i><\/i><\/h2>\n<p><i><span style=\"font-weight: 400;\">a) Kurumsal gelir vergisi<\/span><\/i><i><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Macaristan kurumsal gelir vergisi Avrupa\u2019da en d\u00fc\u015f\u00fck oranl\u0131s\u0131d\u0131r, sabit oran\u0131 9%. Bu uygun oran\u0131n amac\u0131 \u00fclkeye yabanc\u0131 yat\u0131r\u0131m\u0131 \u00e7ekmek ve yerli ekonominin b\u00fcy\u00fctmesidir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Vergiye tabi tutulur: kurumsal gelir vergisi \u015firketin d\u00fcnya \u00e7ap\u0131nda olan gelirine dayanmaktad\u0131r. Ve\u00a0 &#8211; faaliyetten olu\u015fan gelir, finansal kar ve ba\u015fka vergiye tabi gelirler de dahildir. &#8211; \u015eirketle ilgili masraflar, de\u011fer kaybetme, kay\u0131p i\u00e7in indirim verilmektedir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Muafiyetler ve te\u015fvik tedbirleri: Ara\u015ft\u0131rma, geli\u015fim ve stratejik sekt\u00f6rlere olan yat\u0131r\u0131mlar, yenilenebilir enerji gibi, belli faaliyetler muafiyete ve te\u015fvid tedbirine yol a\u00e7abilir.<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">b) Yerli i\u015fletme vergisi<\/span><\/i><\/p>\n<p>Macaristan\u2019daki belediyeler yerel i\u015fletme vergisi almaktad\u0131r. Bu genellikle \u015firket gelirinin 2%. Bu vergi sat\u0131lan \u00fcr\u00fcnlerin ve arac\u0131l\u0131k hizmetlerin fiyat\u0131n\u0131 hesaptan d\u00fc\u015f\u00fcrd\u00fckten sonra hesaplanmaktad\u0131r.<i><\/i><\/p>\n<p><span style=\"font-weight: 400;\">\u015eirketler faaliyet g\u00f6sterdikleri yerin belediyesinde bu vergiyi beyan etmek ve \u00f6demek zorundad\u0131r.<\/span><i><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">c) \u00d6zel Vergiler<\/span><\/i><i><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Macaristan vergi sistemi bankac\u0131l\u0131k, telekomunikasyon ve ticaret gibi sekt\u00f6r odakl\u0131 vergi uygulamaktad\u0131r. Bu vergilerin amac\u0131 ekonomiye \u00f6nemli etkisi olan sekt\u00f6rlerden kazan\u00e7 elde etmektir.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Mesela finansal sekt\u00f6r\u00fcn enstit\u00fcn\u00fcn <\/span><a href=\"https:\/\/firmaxhungary.com\/tr\/services\/tax-optimization-and-tax-planning\/\"><span style=\"font-weight: 400;\">toplam bilan\u00e7o d\u0131\u015f\u0131 i\u015flemler<\/span><\/a><span style=\"font-weight: 400;\">ine g\u00f6re hesaplanan\u00a0 bir \u00f6zel vergisi vard\u0131r.<\/span><\/li>\n<\/ul>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                    <div  data-lazy=\"1\" class=\"module_column tb-column col4-2 tb_imsm139 last\">\n                    <!-- module image -->\n<div  class=\"module module-image tb_4436139 image-center   auto_fullwidth tf_mw\" data-lazy=\"1\">\n        <div class=\"image-wrap tf_rel tf_mw\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"500\" height=\"171\" src=\"https:\/\/firmaxhungary.com\/wp-content\/uploads\/2018\/04\/doing_business.jpg\" class=\"wp-post-image wp-image-3855\" title=\"doing_business\" alt=\"doing business\" srcset=\"https:\/\/firmaxhungary.com\/wp-content\/uploads\/2018\/04\/doing_business.jpg 500w, https:\/\/firmaxhungary.com\/wp-content\/uploads\/2018\/04\/doing_business-300x103.jpg 300w, https:\/\/firmaxhungary.com\/wp-content\/uploads\/2018\/04\/doing_business-20x7.jpg 20w\" sizes=\"auto, (max-width: 500px) 100vw, 500px\" \/>    \n        <\/div>\n    <!-- \/image-wrap -->\n    \n        <\/div>\n<!-- \/module image --><!-- module text -->\n<div  class=\"module module-text tb_kwhj139   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <ul>\n<li><a href=\"https:\/\/firmaxhungary.com\/tr\/macaristan-hakkinda-genel-bilgi\/\">Macaristan hakk\u0131nda genel bilgi<\/a><\/li>\n<li><a href=\"https:\/\/firmaxhungary.com\/tr\/macaristan-hakkinda-genel-bilgi\/macaristanda-en-iyi-yatirim-olanaklari\/\">Macaristan\u2019da yat\u0131r\u0131m<\/a><\/li>\n<li><a href=\"https:\/\/firmaxhungary.com\/tr\/macaristan-hakkinda-genel-bilgi\/baskent-budapeste\/\">Ba\u015fkent Budape\u015fte<\/a><\/li>\n<li><strong><a href=\"https:\/\/firmaxhungary.com\/tr\/macar-vergi-sistemi-sirketlere-ve-isletmelere-kapsamli-rehber\/\">Macaristan\u2019daki vergi sistemi<\/a><\/strong><\/li>\n<li><a href=\"https:\/\/firmaxhungary.com\/tr\/macaristan-cifte-vergi-agi-kapsamli-gozetim\/\">Macaristan \u00e7ifte vergi antla\u015fma a\u011f\u0131<\/a><\/li>\n<li><a href=\"https:\/\/firmaxhungary.com\/tr\/macaristan-sirketler-hukukuna-gozetim\/\">Macaristan\u2019daki \u015firketler hukuku \u00f6zeti<\/a><\/li>\n<\/ul>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                        <\/div>\n        <\/div>\n                        <div  data-lazy=\"1\" class=\"module_row themify_builder_row tb_g00y361 tf_w\">\n                        <div class=\"row_inner col_align_top tb_col_count_1 tf_box tf_rel\">\n                        <div  data-lazy=\"1\" class=\"module_column tb-column col-full tb_jh0w361 first\">\n                    <!-- module text -->\n<div  class=\"module module-text tb_qssq17   \" data-lazy=\"1\">\n        <div  class=\"tb_text_wrap\">\n        <h2><b>2. Macaristan\u2019da Katma De\u011fer Vergisi (KDV)<\/b><\/h2>\n<p><i><span>KDV\u2019ye g\u00f6zetim<\/span><\/i><b><\/b><\/p>\n<p><span style=\"font-weight: 400;\">Katma De\u011fer Vergisi (KDV) Macar h\u00fck\u00fcmetin en \u00f6nemli gelir kaynaklar\u0131ndan biridir ve vergi sisteminin ana unsurudur. Macaristan da AB \u00fcyesi oldu\u011fu i\u00e7in Macaristan\u2019da KDV\u2019yi Avrupa Birli\u011fi\u2019nin genel KDV \u00e7er\u00e7evesi belirlemektedir ama bunun d\u0131\u015f\u0131nda ay\u0131rt edici \u00f6zellikleri de vard\u0131r. KDV sistemi \u00fcr\u00fcnler ve hizmetler sat\u0131\u015f\u0131na ihmalata ve AB i\u00e7inde olan yat\u0131r\u0131mlara y\u00f6neliktir.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">Macaristan\u2019daki KDV oranlar\u0131<\/span><\/i><\/p>\n<p><span style=\"font-weight: 400;\">Avrupa Birli\u011fi i\u00e7inde en y\u00fcksek KDV oran\u0131 Macaristan&#8217;dadir. Bu oran \u015fimdilik 27%. \u00dcr\u00fcnlerin ve hizmetlerin \u00e7o\u011funa uygulanmaktad\u0131r b\u00f6ylece ulusal b\u00fct\u00e7eye en \u00f6nemli katk\u0131 sa\u011flamaktad\u0131r. Baz\u0131 sekt\u00f6rleri desteklemek ve temel \u00fcr\u00fcnlerin uygun maliyetine sa\u011flanmak i\u00e7in Macaristan indirimli KDV oran\u0131 uygulamaktad\u0131r:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">5% \u0130ndirilmi\u015f oran:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">S\u00fct, ekmek, tavuk gibi baz\u0131 temel g\u0131da \u00fcr\u00fcnleri.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Farmakolojik \u00fcr\u00fcnler ve t\u0131bb\u0131 cihazlar.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">K\u0131taplar, gazeteleri ve e-yay\u0131nlar\u0131.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u00d6zel \u015fartlar alt\u0131nda in\u015fa edilen yeni meskun emlaklar.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">18% \u0130ndirilmi\u015f oran:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">y\u00fcksek ya\u011f\u0131 oran\u0131 i\u00e7eren s\u00fct ve belli unlu mam\u00fclleri gibi baz\u0131 g\u0131da \u00fcr\u00fcnleri\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Otelde kalma ve k\u0131sa s\u00fcreli konaklama gibi konaklama hizmetleri<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0130stisnalar: baz\u0131 i\u015flemler KDV bak\u0131m\u0131ndan tamamen istisnad\u0131r. Bunlar:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Finansal ve sigorta hizmetleri.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E\u011fitim hizmetleri.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sa\u011fl\u0131k bak\u0131m\u0131 hizmetleri.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00fclt\u00fcrel ve yard\u0131m m\u00fcesseseleri.<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">KDV tescili<\/span><\/i><i><span style=\"font-weight: 400;\"><br><\/span><\/i><span style=\"font-weight: 400;\">Y\u0131ll\u0131k kazan\u00e7lar\u0131 12 milyon HUF\u2019tan (yakla\u015f\u0131k 30,000 EUR) fazla olan Macaristan\u2019da faaliyet yapan \u015firketlerin KDV i\u00e7in kay\u0131t olmalar\u0131 laz\u0131md\u0131r.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Macaristan&#8217;da gelir sa\u011flayan veya hizmet veren yurt d\u0131\u015f\u0131nda yerle\u015fik \u015firketlerlerin de faaliyetleri macar KDV\u2019ye dahil oldu\u011fu durumunda Macaristan\u2019da kaydolmalar\u0131 laz\u0131md\u0131r.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">AB i\u00e7inde olan yat\u0131r\u0131mlar<\/span><\/i><i><span style=\"font-weight: 400;\"><br><\/span><\/i><span style=\"font-weight: 400;\">AB i\u00e7inde olan yat\u0131r\u0131mlar bak\u0131m\u0131ndan AB \u00fcyesi olarak Macaristan AB KDV belirlemesine dahildir. Bu demektir:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">AB \u00fcyesi \u00fclkelerin aras\u0131nda yap\u0131lan al\u0131\u015fveri\u015f m\u00fc\u015fterinin al\u0131c\u0131 \u00fclkede KDV kay\u0131tl\u0131 \u015firketi var oldu\u011fu durumunda KDV bak\u0131m\u0131ndan s\u0131f\u0131r oranl\u0131 say\u0131lmaktad\u0131r.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ba\u015fka bir AB \u00fclkesinden al\u0131nan \u00fcr\u00fcnler sorumlu s\u0131fat\u0131yla KDV alt\u0131na girerler, bu durumda giri\u015f ve \u00e7\u0131k\u0131\u015f KDV de macar al\u0131c\u0131n\u0131n sorumlulu\u011fu.<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">KDV uygunluk ve Ba\u015fvuru<\/span><\/i> <span style=\"font-weight: 400;\"><br><\/span><span style=\"font-weight: 400;\">Macar i\u015fletmeler d\u00fczenli olarak KDV beyannamesi yapmak zorundad\u0131r. \u015eirketin b\u00fcy\u00fckl\u00fc\u011f\u00fcne ve y\u0131ll\u0131k kazanc\u0131na g\u00f6re genellikle ayl\u0131k, veya \u00fc\u00e7er ayl\u0131k d\u00f6nemlerde yap\u0131lmas\u0131 gerekmektedir. En \u00f6nemli gereksinimler:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Macar KDV faturalanmaya uygun sat\u0131c\u0131n\u0131n KDV\u2019sini ve KDV miktar\u0131n\u0131 i\u00e7eren fatura vermek.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do\u011fru verilerin en az 8 y\u0131l geriye uzanan Macar vergi hukukuna uygun kay\u0131tl\u0131 tutulmak.<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">KDV\u2019nin \u015firketlere olan etkisi<\/span><\/i><span style=\"font-weight: 400;\"><br><\/span><span style=\"font-weight: 400;\">Macaristan KDV oran\u0131 y\u00fcksek olan \u015firketler i\u00e7in hem olanak hem zorluk sa\u011flamaktad\u0131r:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Zorluklar: 27% sabit vergi oran\u0131 fiyatlama stratejileri ve t\u00fcketicinin davran\u0131\u015flar\u0131n\u0131 \u00f6zellikle fiyat odakl\u0131 sekt\u00f6rlerin m\u00fc\u015fterileri bak\u0131m\u0131ndan do\u011frudan etkilemektedir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Olanaklari: di\u011fer AB \u00fclkelerine olan ihracat s\u0131ras\u0131nda KDV s\u0131f\u0131r oranl\u0131 oldu\u011fundan faydalanabilmek ve b\u00f6ylece daha geni\u015f Avrupa piyasas\u0131nda rekabeti b\u00fcy\u00fctebilmek.<\/span><\/li>\n<\/ul>\n<p><b><i>\u00d6nemli istatistikler<\/i><\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Macaristan t\u00fcm vergi gelirinin 30%\u2019dan fazlas\u0131 KDV\u2019den olu\u015fmaktad\u0131r ve bu ulusal b\u00fct\u00e7eye olan katk\u0131s\u0131ndaki merkezi rolunun g\u00f6stergesidir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Macaristan y\u00fcksek KDV oran\u0131na ra\u011fmen sert infaz\u0131 ve dijitalizasyon kulland\u0131\u011f\u0131ndan dolay\u0131 KDV kurallar\u0131na uymay\u0131 sa\u011flamaktad\u0131r.<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">Sekt\u00f6re \u00f6zel KDV uygulamalar\u0131<\/span><\/i><span style=\"font-weight: 400;\"><br><\/span><span style=\"font-weight: 400;\">Baz\u0131 sekt\u00f6rler hakk\u0131nda \u00f6zel KDV kurallar\u0131 uygulanmaktad\u0131r:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gayrimenkul\u00fc: Yeni konutlara indirilmi\u015f KDV oran\u0131 5%, uygulanmaktad\u0131r ama bu oran h\u00fck\u00fcmet taraf\u0131ndan s\u00fcrekli kontrol edilmektedir. M\u00fclkiyetin yeniden sat\u0131lmas\u0131 KDV\u2019sizdir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Turizm: Otelde kalma gibi konaklama hizmetlerinde vergi oran\u0131, 18% indirilmi\u015f vergi oran\u0131d\u0131r, ve bu Macaristan\u2019i uluslararas\u0131 turistlerin ilgi oda\u011f\u0131 k\u0131lmaktad\u0131r.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sa\u011fl\u0131k hizmetleri ve E\u011fitim: Bu sekt\u00f6rler genellikle KDV\u2019sizdir. T\u00fcketicilerin temel hizmetlerden faydaland\u0131klar\u0131nda finansal y\u00fcklerini hafifletmektedir.<\/span><\/li>\n<\/ul>\n<h2><b>3. Vergi ve Giri\u015fimciler<\/b><\/h2>\n<p><i><span style=\"font-weight: 400;\">a) Basitle\u015ftirilmi\u015f Vergi sistemleri<\/span><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Macaristan k\u00fc\u00e7\u00fck i\u015fletmelere ve firmalara idari zorluklar\u0131 ve kurallara uymalar\u0131n\u0131 kolayla\u015ft\u0131rmak ad\u0131na basitle\u015ftirilmi\u015f vergi sistemi sunmaktad\u0131r.\u00a0<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">b) KATA (k\u00fc\u00e7\u00fck i\u015fletmelere y\u00f6nelik sabit vergi sistemi)<\/span><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">KATA k\u00fc\u00e7\u00fck i\u015fletmelere ve kendi i\u015finde \u00e7al\u0131\u015fanlara uygun sabit oranl\u0131 vergi t\u00fcr\u00fcd\u00fcr. Giri\u015fimciler ayl\u0131k sabit bir vergi \u00fccreti, 50,000 HUF, (~ 140 EURO) \u00f6demektedir. Senelik kazan\u00e7lar\u0131 18 milyon HUF (~ 50,000 EUR) ge\u00e7memesi \u015fart\u0131yla.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">KATA ki\u015fisel gelir vergisini ve sosyal sigortaya gereken katk\u0131y\u0131 da sa\u011flamaktad\u0131r. Bu vergi t\u00fcr\u00fcnden en \u00e7ok kendi i\u015finde \u00e7al\u0131\u015fanlar ve k\u00fc\u00e7\u00fck oranl\u0131 hizmet sa\u011flayanlar fayda sa\u011flamaktad\u0131r.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">KIVA k\u00fc\u00e7\u00fck ve orta boyutlu firmalar i\u00e7in se\u00e7ilebilir bir \u015firket vergi \u00e7e\u015fididir. \u015eirketin b\u00fcy\u00fcmesine ve nakit ak\u0131\u015f\u0131na dayal\u0131 olarak hesaplanan 10% oranl\u0131 bir vergi t\u00fcr\u00fcd\u00fcr.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">KIVA az personeli ve az geliri olan \u015firketlerin vergi \u00f6demesini basitle\u015ftirmektedir. Yeni kurulan \u015firketlere ideald\u0131r.<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">d) Ki\u015fisel gelir vergisi<\/span><\/i><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00d6zel giri\u015fimciler gelirlerinden ki\u015fisel vergi \u00f6demek zorundad\u0131r. Macaristan&#8217;da bunun oran\u0131 15%.<\/span><span style=\"font-weight: 400;\"><br><\/span><span style=\"font-weight: 400;\">\u0130ndirime uygun masraflar\u0131 mesela i\u015fletmekle ilgili masraflar vergi miktar\u0131n\u0131 azaltabilir b\u00f6ylece giri\u015fimcilere kolayl\u0131k sa\u011flamaktad\u0131r.<\/span><\/li>\n<\/ol>\n<h2><b>4. Sosyal katk\u0131lar ve sigorta \u00fccreti<\/b><\/h2>\n<p><i><span style=\"font-weight: 400;\">\u0130\u015fverenlerin katk\u0131lar\u0131<\/span><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Macaristan&#8217;da i\u015fverenler personelleri i\u00e7in sosyal katk\u0131da bulunmak zorundad\u0131r. <br>En \u00f6nemli katk\u0131lar:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Sosyal katk\u0131 vergisi: br\u00fct gelirin 13%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">E\u011fitim ama\u00e7l\u0131 katk\u0131: br\u00fct gelirin 1.5%<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">\u00c7al\u0131\u015fanlar\u0131n katk\u0131lar\u0131<\/span><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u00c7al\u0131\u015fanlar br\u00fct gelirlerinden a\u015fa\u011f\u0131daki katk\u0131da bulunmak zorundad\u0131r:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Emeklilik katk\u0131s\u0131: 10%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Sa\u011fl\u0131k sigorta ve i\u015f piyasas\u0131 katk\u0131s\u0131: 8.5%<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">bu miktar \u00e7al\u0131\u015fanlar\u0131n maa\u015f\u0131ndan do\u011frudan kesilmektedir.<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">Kendisine \u00e7al\u0131\u015fanlar\u0131n katk\u0131lar\u0131<\/span><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">KATA veya ba\u015fka \u015fekilde vergilerini \u00f6deyen giri\u015fimcilerin sa\u011fl\u0131k sigortalar\u0131n\u0131 ve sa\u011fl\u0131k bak\u0131mlar\u0131n\u0131 sa\u011flamak i\u00e7in sabit veya y\u00fczde temelli katk\u0131da bulunma zorunluluklar\u0131 vard\u0131r.<\/span><\/li>\n<\/ul>\n<h2><b>5. Vergi idaresi ve uygulamas\u0131<\/b><\/h2>\n<p><i><span>Ulusal Vergi ve G\u00fcmr\u00fck Dairesi(NAV)<\/span><\/i><b><\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Macar NAV vergileri toplamakta ve infaz etmektedir. \u015eirketlerin ve giri\u015fimcilerin NAV ile irtibatta olmalar\u0131, kaydolmalar\u0131, ba\u015fvuruda bulunmalar\u0131 ve denetlemelere tabi tutulmalar\u0131 laz\u0131md\u0131r.<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">Elektronik vergi sistemi<\/span><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Macaristan sa\u011flam e-vergi sistemine sahiptir bunun dahilinde vergi beyan\u0131 ve \u00f6deme de m\u00fcmk\u00fcnd\u00fcr. Bu sistem \u015firketler i\u00e7in etkinli\u011fi artt\u0131rmaktad\u0131r ve ayn\u0131 zamanda evrak i\u015flerini azaltmaktad\u0131r.<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">Uymama durumunda verilen cezalar<\/span><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Vergi kurallar\u0131na uymama durumunda ceza kesilebilir, faiz veya hukuki eylem uygulanabilir. Cezalara maruz kalmamak i\u00e7in i\u015flemleri zaman\u0131nda ve do\u011fru olarak yerine getirmek gereklidir.<\/span><\/li>\n<\/ul>\n<h2><b>6. \u00c7ifte vergi anla\u015fmalar\u0131<\/b><\/h2>\n<p>Ayn\u0131 gelirden iki sefer vergiye tabi tutulmay\u0131 \u00f6nlemek i\u00e7in Macaristan say\u0131l\u0131 \u00fclkeyle \u00e7ifte vergi antla\u015fma imza atm\u0131\u015ft\u0131r. Bu antla\u015fmalar \u00f6zellikle uluslararas\u0131 ve yurtd\u0131\u015f\u0131nda olan \u015firketler i\u00e7in faydal\u0131d\u0131r.<b><\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u00d6nemli unsurlar:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Macaristan ve bir ba\u015fka \u00fclke aras\u0131nda vergi haklar\u0131n tahsis edilmesi<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kar pay\u0131nda, faizde ve telif hakk\u0131 \u00fccretinde indirilmi\u015f vergi oranlar\u0131<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vergi kredisi ve muafiyet gibi hafifletme metotlar\u0131<\/span><\/li>\n<\/ul>\n<h2><b>7. Vergi te\u015fvikler ve burslar<\/b><\/h2>\n<p><b><i>Yat\u0131r\u0131m ama\u00e7l\u0131 te\u015fvikler<\/i><\/b><\/p>\n<p><span style=\"font-weight: 400;\">Macaristan ana sekt\u00f6rlere, mesela ara\u015ft\u0131rma ve geli\u015fim, yenilenebilir enerji ve \u00fcretim alan\u0131na yat\u0131r\u0131m yapan \u015firketlere vergi indirimi sunmaktad\u0131r. Bu te\u015fvikler indirimleri ve muafiyet i\u00e7erebilir.<\/span><\/p>\n<p><b><i>AB fonlar\u0131<\/i><\/b><\/p>\n<p><span style=\"font-weight: 400;\">Macaristan AB \u00fcyesi olarak Avrupa Birli\u011fi&#8217;nin fon programlar\u0131ndan faydalanmaktad\u0131r. AB \u00f6ncelikli projelerde yer alan \u015firketler finansal destek i\u00e7in ba\u015fvurabilir.<\/span><\/p>\n<p><b><i>\u015eirket kurmak i\u00e7in yard\u0131m<\/i><\/b><\/p>\n<p><span style=\"font-weight: 400;\">H\u00fck\u00fcmet giri\u015fimcilere finansal yard\u0131m\u0131, vergi avantaj\u0131 i\u00e7eren programlar\u0131 ve geli\u015fim i\u00e7in gerekli kaynaklar\u0131 sunmaktad\u0131r.<\/span><\/p>\n<h2><b>8. Macar vergi sisteminde gelecekteki e\u011filimler<\/b><\/h2>\n<p><b><i>Dijitalle\u015fme<\/i><\/b><\/p>\n<p><span style=\"font-weight: 400;\">Macaristan \u015feffafl\u0131\u011f\u0131 ve kurallara uyumlulu\u011fu art\u0131rmak i\u00e7in vergi sekt\u00f6r\u00fcnde dijital alt yap\u0131y\u0131 geli\u015ftirmektedir. \u00c7evrimi\u00e7i faturalama ve e\u015fzamanl\u0131 KDV beyan\u0131 sistemi \u015firketler i\u00e7in zorunludur.<\/span><\/p>\n<p><b><i>Ye\u015fil vergileme<\/i><\/b><\/p>\n<p><span style=\"font-weight: 400;\">AB\u2019nin \u0131kl\u0131m a\u00e7\u0131s\u0131ndan hedeflerine uyan \u00e7evresel vergiler dikkat \u00e7ekmektedir. Enerji ve ula\u015f\u0131m alan\u0131nda faaliyet g\u00f6steren \u015firketler ye\u015fil yat\u0131r\u0131m konusunda yeni sorumluluklarla ve olanaklarla kar\u015f\u0131 kar\u015f\u0131yad\u0131r.<\/span><\/p>\n<p><b>K\u00fcresel vergi d\u00fczeltilmesi<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Macaristan da do\u011fru vergileme ve vergi \u00f6dememeyi \u00f6nlemek i\u00e7in Ekonomik i\u015fbirli\u011fi ve kalk\u0131nma te\u015fkilat\u0131n matrah a\u015f\u0131nd\u0131rmas\u0131 ve kar aktar\u0131m\u0131 k\u00fcresel giri\u015fimleri entegre etmektedir.<\/span><\/p>\n<h2><b>Sonu\u00e7<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Macaristan vergi sistemi rekabet\u00e7i oranlardan, aerodinamik sistemlerden ve sekt\u00f6re \u00f6zel sorumluluklardan olu\u015fmaktad\u0131r.\u00a0 \u015eirketlere ve giri\u015fimcilere Macaristan\u2019da ba\u015far\u0131l\u0131 olmalar\u0131 i\u00e7in \u015firket vergisinin ayr\u0131nt\u0131lar\u0131n\u0131, vergilerin idaresini, KDV\u2019yi ve sosyal katk\u0131lar\u0131 anlamalar\u0131 gereklidir. Macaristan uygun vergi politikas\u0131 ile, stratejik lokasyonu ile, \u015firketlerin b\u00fcy\u00fcmesi ve giri\u015fimi i\u00e7in cazip bir hedeftir. \u00dclkenin dijitalle\u015fme ve s\u00fcrd\u00fcr\u00fclebilirlik ve vergi sistemi alan\u0131nda g\u00f6sterdi\u011fi geli\u015fimi ile \u015firketlerin toplulu\u011funa yeni olanaklar ve ayn\u0131 zamanda imtihanlar da sunmaktad\u0131r.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Macaristan vergi sistemi hakk\u0131nda daha fazla bilgi edinmek i\u00e7in buraya t\u0131klay\u0131n:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">https:\/\/firmaxhungary.com\/services\/tax-advisory-in-hungary\/<\/span><\/p>    <\/div>\n<\/div>\n<!-- \/module text -->        <\/div>\n                        <\/div>\n        <\/div>\n        <\/div>\n<!--\/themify_builder_content-->","protected":false},"excerpt":{"rendered":"<p>Macar vergi sistemi: \u015eirketlere ve \u0130\u015fletmelere kapsaml\u0131 rehber Tan\u0131t\u0131m Orta ve Do\u011fu Avrupa b\u00fcy\u00fcyen merkezi olan Macaristan, Avrupa Birli\u011fi\u2019nin \u00fcyesi olarak i\u015f bak\u0131m\u0131ndan rekabetli ve kapsaml\u0131 vergi sistemi sunmaktad\u0131r. \u015eirketlerin ve i\u015fletmelerin finansal stratejilerini olu\u015fturma ve uyum sa\u011flama a\u00e7\u0131s\u0131ndan macar vergi sistemini anlamalar\u0131 \u015fart. Bu yaz\u0131 giri\u015fimcileri etkileyen kurumsal vergilere ve KDV\u2019ye ve \u00f6zel kurallara [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-6851","page","type-page","status-publish","hentry","has-post-title","has-post-date","has-post-category","has-post-tag","has-post-comment","has-post-author",""],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.5 (Yoast SEO v28.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Macar vergi sistemi: \u015eirketlere ve \u0130\u015fletmelere kapsaml\u0131 rehber - FirmaX Hungary<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/firmaxhungary.com\/tr\/macar-vergi-sistemi-sirketlere-ve-isletmelere-kapsamli-rehber\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Macar vergi sistemi: \u015eirketlere ve \u0130\u015fletmelere kapsaml\u0131 rehber\" \/>\n<meta property=\"og:description\" content=\"Macar vergi sistemi: \u015eirketlere ve \u0130\u015fletmelere kapsaml\u0131 rehber Tan\u0131t\u0131m Orta ve Do\u011fu Avrupa b\u00fcy\u00fcyen merkezi olan Macaristan, Avrupa Birli\u011fi\u2019nin \u00fcyesi olarak i\u015f bak\u0131m\u0131ndan rekabetli ve kapsaml\u0131 vergi sistemi sunmaktad\u0131r. \u015eirketlerin ve i\u015fletmelerin finansal stratejilerini olu\u015fturma ve uyum sa\u011flama a\u00e7\u0131s\u0131ndan macar vergi sistemini anlamalar\u0131 \u015fart. 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