Költséglevonások

Költséglevonások, often translated as "cost deductions" or "expense deductions" in English, refers to specific expenses that can be subtracted from a person's or company's gross income before calculating their tax liability. This practice is a fundamental aspect of most tax systems, designed to account for the costs incurred in earning income or in specific societal situations.

For individuals, common deductible expenses can include those related to self-employment, such as the cost of tools, materials, and business travel. In some tax jurisdictions, certain personal expenses might also be deductible, like contributions to retirement savings plans, health insurance premiums, or charitable donations. The purpose of these individual deductions is often to reduce the tax burden on essential living costs or to incentivize certain behaviors like saving for the future or contributing to the community.

For businesses, cost deductions are crucial for accurately reflecting their net profit. Deductible business expenses typically encompass operational costs like salaries, rent, utilities, raw materials, marketing, and depreciation of assets. These deductions ensure that businesses are taxed on their actual profitability rather than their total revenue, acknowledging that generating income often requires significant expenditure. The specific rules and limitations for what constitutes a deductible expense vary widely depending on the tax laws of the country or region. Tax authorities often provide detailed guidelines and forms to ensure compliance and prevent misuse of deduction provisions.