nonlevonható

Nonlevonható is a Hungarian term used in accounting and taxation to describe costs or charges that cannot be subtracted from taxable income or recovered as input tax. The opposite term is levonható. The concept is applied in both corporate and personal tax contexts to distinguish which expenses may reduce tax liability and which may not.

In tax practice, nonlevonható expenses are those that the law does not allow to decrease the tax base. Common examples include fines and penalties imposed by authorities, the private portion of costs charged to a business, and expenses that lack a direct or exclusive business purpose. Some representation, entertainment, or other costs may also be restricted or disallowed for deduction beyond certain limits.

For value-added tax (VAT) purposes, nonlevonható items typically do not permit a deduction of input tax. This means that the VAT paid on such purchases cannot be reclaimed from the tax authority, even if the underlying expenditure is legitimate for accounting purposes.

In financial reporting, nonlevonható costs are often shown separately from deductible expenses to provide a clear view of tax-relevant items. This separation helps clarify the impact on the company’s accounting profit and tax payable and supports compliance with tax rules and audits.

See also: levonható, adózás, költségelszámolás.