{"id":2355,"date":"2017-02-27T09:31:21","date_gmt":"2017-02-27T08:31:21","guid":{"rendered":"https:\/\/panszky.hu\/?p=2355\/"},"modified":"2017-02-27T09:31:21","modified_gmt":"2017-02-27T08:31:21","slug":"modified-tax-base","status":"publish","type":"post","link":"https:\/\/panszky.hu\/en\/modified-tax-base\/","title":{"rendered":"Modified tax base for non-wage benefits and certain individually defined benefits"},"content":{"rendered":"<p>As of 1 January 2017, the tax base for certain individually defined benefits not qualifying as non-wage benefit, and for non-wage benefits, is calculated as 1.18 times the benefit amount, pursuant to Act CXVII of 1995 on the Personal Income Tax. Earlier, the multiplier applied was 1.19. As for promotions, the amendment is relevant for cheap promotional gifts, giveaways, and corporate gifts, in which case the basis for calculating the personal income tax is the normal market value of the product\/services times a multiplier of 1.18, as of January 2017.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>As of 1 January 2017, the tax base for certain individually defined benefits not qualifying as non-wage benefit, and for non-wage benefits, is calculated as 1.18 times the benefit amount, pursuant to Act CXVII of 1995 on the Personal Income Tax. Earlier, the multiplier applied was 1.19. As for promotions, the amendment is relevant for<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[45],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Modified tax base for non-wage benefits and certain individually defined benefits - P\u00e1nszky \u00dcgyv\u00e9di Iroda<\/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:\/\/panszky.hu\/en\/modified-tax-base\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modified tax base for non-wage benefits and certain individually defined benefits - P\u00e1nszky \u00dcgyv\u00e9di Iroda\" \/>\n<meta property=\"og:description\" content=\"As of 1 January 2017, the tax base for certain individually defined benefits not qualifying as non-wage benefit, and for non-wage benefits, is calculated as 1.18 times the benefit amount, pursuant to Act CXVII of 1995 on the Personal Income Tax. 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