[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.esfr.cz\/dum-a-zahrada\/jak-na-dan-z-prijmu-fyzickych-osob\/#Article","mainEntityOfPage":"https:\/\/www.esfr.cz\/dum-a-zahrada\/jak-na-dan-z-prijmu-fyzickych-osob\/","headline":"Jak na da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob","name":"Jak na da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob","description":"Skon\u010dil kalend\u00e1\u0159n\u00ed rok a s t\u00edm se bl\u00ed\u017e\u00ed term\u00edny pro odevzd\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Pokud jste zam\u011bstnan\u00ed u jednoho zam\u011bstnavatele a budete cht\u00edt zohlednit pouze n\u011bjak\u00e9 to penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed nebo \u00faroky z hypote\u010dn\u00edho \u00fav\u011bru, sta\u010d\u00ed v dan\u00e9m term\u00ednu doru\u010dit zam\u011bstnavateli p\u0159\u00edslu\u0161n\u00e9 doklady a on za V\u00e1s provede ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b. P\u0159\u00edpadn\u00fd p\u0159eplatek dan\u011b potom obdr\u017e\u00edte ve […]","datePublished":"2026-02-22","dateModified":"2026-02-22","author":{"@type":"Person","@id":"https:\/\/www.esfr.cz\/author\/#Person","name":"","url":"https:\/\/www.esfr.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/2d2e3fdaba6370eba756fb4048c695326686ff29010a0df4d58b27c20544521d?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/2d2e3fdaba6370eba756fb4048c695326686ff29010a0df4d58b27c20544521d?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"esfr.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"url":"https:\/\/www.esfr.cz\/dum-a-zahrada\/jak-na-dan-z-prijmu-fyzickych-osob\/","wordCount":891,"articleBody":"Skon\u010dil kalend\u00e1\u0159n\u00ed rok a s t\u00edm se bl\u00ed\u017e\u00ed term\u00edny pro odevzd\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Pokud jste zam\u011bstnan\u00ed u jednoho zam\u011bstnavatele a budete cht\u00edt zohlednit pouze n\u011bjak\u00e9 to penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed nebo \u00faroky z hypote\u010dn\u00edho \u00fav\u011bru, sta\u010d\u00ed v dan\u00e9m term\u00ednu doru\u010dit zam\u011bstnavateli p\u0159\u00edslu\u0161n\u00e9 doklady a on za V\u00e1s provede ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed dan\u011b.P\u0159\u00edpadn\u00fd p\u0159eplatek dan\u011b potom obdr\u017e\u00edte ve v\u00fdplat\u011b. Pokud je to s V\u00e1mi slo\u017eit\u011bj\u0161\u00ed, budete si muset podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed sami v term\u00ednu do 31.3.. Jedn\u00edm z d\u016fvod\u016f je v\u00edce zdroj\u016f p\u0159\u00edjm\u016f.Z\u00e1kon rozli\u0161uje tyto zdroje p\u0159\u00edjm\u016f:\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti, tj. typick\u00fd zam\u011bstnaneck\u00fd pom\u011br a\u0165 u\u017e tzv. na smlouvu nebo na dohodu. Pozor, m\u00e1te-li v\u00edce zam\u011bstnavatel\u016f sou\u010dasn\u011b, mus\u00edte si u\u017e da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed zpracov\u00e1vat sami;\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti, tj. v tomto p\u0159\u00edpad\u011b jste osoba samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e1. Z\u00e1kladem dan\u011b je rozd\u00edl mezi p\u0159\u00edjmy a v\u00fddaji; v\u00fddaje lze v n\u011bkter\u00fdch p\u0159\u00edpadech uplatnit tzv. pau\u0161\u00e1lem;\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 p\u0159\u00edjmy z kapit\u00e1lov\u00e9ho majetku, tj. typicky pod\u00edl na zisku z obchodn\u00ed korporace, \u00faroky z dr\u017eby cenn\u00fdch pap\u00edr\u016f apod.;\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 p\u0159\u00edjmy z n\u00e1jmu movit\u00fdch nebo nemovit\u00fdch v\u011bc\u00ed. V\u011bt\u0161inou se jedn\u00e1 o n\u00e1jem bytu. Zde je nutn\u00e9 rozli\u0161ovat, zda pouze nech\u00e1v\u00e1te k dispozici byt n\u00e1jemci nebo mu poskytujete dal\u0161\u00ed slu\u017eby (\u00faklid, stravov\u00e1n\u00ed, …), v tomto p\u0159\u00edpad\u011b u\u017e se jedn\u00e1 o poskytov\u00e1n\u00ed ubytovac\u00edch slu\u017eeb a p\u0159\u00edjem ze samostatn\u00e9 \u010dinnosti;\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 ostatn\u00ed p\u0159\u00edjmy – sem spadaj\u00ed v\u0161echny mo\u017en\u00e9 p\u0159\u00edle\u017eitostn\u00e9 p\u0159\u00edjmy, v\u00fdhry z hazardn\u00edch her a spousta dal\u0161\u00edch p\u0159\u00edjm\u016f. Zde je ale nutn\u00e9 si \u0159\u00e1dn\u011b nastudovat finan\u010dn\u00ed limity, proto\u017ee n\u011bkter\u00e9 tyto p\u0159\u00edjmy jsou do ur\u010dit\u00e9 v\u00fd\u0161e nebo zcela osvobozeny od dan\u011b. T\u00edmto zp\u016fsobem jsou nap\u0159. osvobozeny od dan\u011b p\u0159\u00edle\u017eitostn\u00e9 p\u0159\u00edjmy do v\u00fd\u0161e a\u017e 30.000,- K\u010d za zda\u0148ovac\u00ed obdob\u00ed.D\u00e1le je nutn\u00e9 si zjistit mo\u017en\u00e9 nezdaniteln\u00e9 \u010d\u00e1stky a slevy na dani.Nezdaniteln\u00e1 \u010d\u00e1stka je suma, o kterou se sn\u00ed\u017e\u00ed z\u00e1klad dan\u011b, tj. na dani u\u0161et\u0159\u00edte 15% z t\u00e9to \u010d\u00e1stky. Jedn\u00e1 se o:\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 hodnotu bez\u00faplatn\u00e9ho pln\u011bn\u00ed – dar\u016f. Zde je nutn\u00e9 dodr\u017eet limity dle z\u00e1kona. Spad\u00e1 sem nap\u0159. i d\u00e1rcovstv\u00ed krve;\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 ode\u010det \u00farok\u016f z \u00fav\u011bru ze stavebn\u00edho spo\u0159en\u00ed nebo hypote\u010dn\u00edho \u00fav\u011bru;\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed, penzijn\u00ed poji\u0161t\u011bn\u00ed a dopl\u0148kov\u00e9 penzijn\u00ed spo\u0159en\u00ed p\u0159evy\u0161uj\u00edc\u00ed 12.000,- K\u010d ro\u010dn\u011b, maxim\u00e1ln\u011b lze uplatnit 12.000,- K\u010d ro\u010dn\u011b;\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed do v\u00fd\u0161e 12.000- K\u010d ro\u010dn\u011b;\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 odborov\u00e9 p\u0159\u00edsp\u011bvky;\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00fahrada za zkou\u0161ky ov\u011b\u0159uj\u00edc\u00ed v\u00fdsledky dal\u0161\u00edho vzd\u011bl\u00e1v\u00e1n\u00ed;\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 n\u00e1klady vynalo\u017een\u00e9 na v\u00fdzkum a v\u00fdvoj;\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 odpo\u010det na podporu odborn\u00e9ho vzd\u011bl\u00e1v\u00e1n\u00ed.Sleva na dani je \u010d\u00e1stka, o kterou se sni\u017euje celkov\u00e1 da\u0148. Existuj\u00ed tyto slevy na dani:\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 slevy na dani za zam\u011bstnance se ZP uplat\u0148uj\u00ed zam\u011bstnavatel\u00e9, stejn\u011b tak sleva na investi\u010dn\u00ed pob\u00eddky se nebude t\u00fdkat b\u011b\u017en\u00e9ho \u010dlov\u011bka;\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 sleva na poplatn\u00edka ve v\u00fd\u0161i 24.840,- K\u010d se t\u00fdk\u00e1 ka\u017ed\u00e9ho poplatn\u00edka;\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 sleva na man\u017eelku se t\u00fdk\u00e1 rodin, kdy je \u017eena bez vlastn\u00edch p\u0159\u00edjm\u016f p\u0159esahuj\u00edc\u00edch 68.000,- K\u010d ro\u010dn\u011b. Typicky se jedn\u00e1 o \u017eeny na rodi\u010dovsk\u00e9 dovolen\u00e9, pokud nemaj\u00ed krom\u011b rodi\u010dovsk\u00e9ho p\u0159\u00edsp\u011bvku dal\u0161\u00ed p\u0159\u00edjmy, kter\u00e9 by p\u0159es\u00e1hly stanoven\u00fd limit. Jej\u00ed slevu na poplatn\u00edka m\u016f\u017ee t\u00edmto zp\u016fsobem uplatnit man\u017eel;\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 sleva na invaliditu – v tomto p\u0159\u00edpad\u011b jsou 2 r\u016fzn\u00e9 v\u00fd\u0161e slevy podle toho, jak\u00fd stupe\u0148 invalidity je poplatn\u00edkovi p\u0159iznan\u00fd;\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 sleva na dr\u017eitele pr\u016fkazu ZTP\/P;\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 sleva na studenta – tu uplatn\u00ed studenti do 26 let v\u011bku p\u0159ipravuj\u00edc\u00ed se soustavn\u011b na budouc\u00ed povol\u00e1n\u00ed;\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 sleva za um\u00edst\u011bn\u00ed d\u00edt\u011bte – tuto slevu uplat\u0148uje v\u017edy jen jeden z rodi\u010d\u016f. Jedn\u00e1 se o prokazateln\u011b zaplacen\u00e9 \u0161kolkovn\u00e9 do v\u00fd\u0161e stanoven\u00e9 z\u00e1konem;\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 sleva na evidenci tr\u017eeb je novou slevou pro podnikatele, kte\u0159\u00ed v dan\u00e9 zda\u0148ovac\u00edm obdob\u00ed eviduj\u00ed tr\u017eby.Posledn\u00ed d\u016fle\u017eitou kapitolou jsou da\u0148ov\u00e1 zv\u00fdhodn\u011bn\u00ed na vy\u017eivovan\u00e9 d\u011bti. Zv\u00fdhodn\u011bn\u00ed si samoz\u0159ejm\u011b uplatn\u00ed v\u017edy jen jeden z rodi\u010d\u016f. V tomto p\u0159\u00edpad\u011b je d\u016fle\u017eit\u00e9, \u017ee zat\u00edmco slevy na dani sni\u017euj\u00ed kone\u010dnou \u010d\u00e1stku dan\u011b maxim\u00e1ln\u011b do hodnoty 0, K\u010d (tj. pokud by byla vypo\u010dten\u00e1 da\u0148 p\u0159ed slevami 20 tis\u00edc, uplatn\u011bn\u00edm slevy na poplatn\u00edka ve v\u00fd\u0161i 24.840,- K\u010d se da\u0148 sn\u00ed\u017e\u00ed na 0,- K\u010d), v p\u0159\u00edpad\u011b zv\u00fdhodn\u011bn\u00ed na vy\u017eivovan\u00e9 d\u011bti se m\u016f\u017eeme dostat i na da\u0148 „z\u00e1pornou“, p\u0159esn\u011b \u0159e\u010deno poplatn\u00edk bude m\u00edt n\u00e1rok na da\u0148ov\u00fd bonus.                                                                                                                                                                                                                                                                                                                                                                                                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