V\u00a0r\u00e1mci tzv. Koali\u010dn\u00edho bal\u00ed\u010dku budou u fyzick\u00fdch osob zcela zru\u0161eny dv\u011b da\u0148ov\u00e9 slevy a u jedn\u00e9 slevy do\u0161lo k\u00a0podstatn\u00e9mu zp\u0159\u00edsn\u011bn\u00ed podm\u00ednek pro jej\u00ed uplatn\u011bn\u00ed. Kter\u00e9 to jsou?<\/p>\n
Do 31. 12. 2023: \u00a7 35ba odst. 1 p\u00edsm. f) ZDP<\/strong><\/p>\n Da\u0148ov\u00e1 sleva na studenta, tedy na vlastn\u00ed studium, od roku 2024 skon\u010d\u00ed. V\u00a0n\u00e1sleduj\u00edc\u00ed tabulce v\u00e1m uk\u00e1\u017eeme, v\u00a0jak\u00e9 v\u00fd\u0161i se v\u00a0praxi tato sleva dala zohlednit, nebo\u0165 vyu\u017e\u00edt ji mohl a\u017e ten, kdo si vyd\u011blal v\u00edce ne\u017e 206\u00a0tis. K\u010d ro\u010dn\u011b (\u010d\u00e1stka, do kter\u00e9 poplatn\u00edk uplatn\u00ed teprve z\u00e1kladn\u00ed ro\u010dn\u00ed slevu na poplatn\u00edka).<\/p>\n Pro rok 2023 \u010din\u00ed z\u00e1kladn\u00ed sleva na poplatn\u00edka \u010d\u00e1stku 30\u00a0840 K\u010d<\/strong>, pro rok 2024 se zat\u00edm v\u00a0r\u00e1mci da\u0148ov\u00fdch \u00faspor nepl\u00e1nuje jej\u00ed nav\u00fd\u0161en\u00ed. Ro\u010dn\u00ed sleva na vlastn\u00ed studium \u010din\u00ed 4\u00a0020 K\u010d<\/strong>, nebo 335 K\u010d za ka\u017ed\u00fd zapo\u010dat\u00fd m\u011bs\u00edc studia. Z\u00a0tabulky je z\u0159ejm\u00e9, \u017ee tuto slevu v\u00a0praxi nevyu\u017eili poplatn\u00edci s\u00a0ni\u017e\u0161\u00edmi p\u0159\u00edjmy.<\/p>\n Sleva na vlastn\u00ed studium v roce 2023 vs. 2024<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n\n Do 31. 12. 2023: \u00a7 35ba odst. 1 p\u00edsm. g) + \u00a7 35bb ZDP<\/strong><\/p>\n Da\u0148ov\u00e1 \u201esleva za um\u00edst\u011bn\u00ed d\u00edt\u011bte\u201c, tzv. \u0161kolkovn\u00e9, od roku 2024 zcela skon\u010d\u00ed. Naposled bude mo\u017en\u00e9 tuto o slevu pon\u00ed\u017eit p\u0159\u00edpadnou celoro\u010dn\u00ed da\u0148 za zda\u0148ovac\u00ed obdob\u00ed 2023. Poplatn\u00edk si tak bude moct naposledy sn\u00ed\u017eit da\u0148 o v\u00fddaje, kter\u00e9 prokazateln\u011b vynalo\u017eil za mate\u0159skou \u0161kolu nebo obdobn\u00e9 za\u0159\u00edzen\u00ed p\u00e9\u010de o d\u011bti p\u0159ed\u0161koln\u00edho v\u011bku. Maxim\u00e1ln\u011b v\u0161ak do v\u00fd\u0161e vypo\u010dten\u00e9 celoro\u010dn\u00ed dan\u011b, pon\u00ed\u017een\u00e9 o slevu na poplatn\u00edka \u010di dal\u0161\u00ed da\u0148ov\u00e9 odpo\u010dty (nelze j\u00edt u \u0161kolkovn\u00e9ho s vypo\u010dtenou dan\u00ed do m\u00ednusu).<\/p>\n Pro rok 2023 lze od v\u00fd\u0161e vypo\u010dten\u00e9 celoro\u010dn\u00ed dan\u011b ode\u010d\u00edst u jednoho z\u00a0rodi\u010d\u016f za ka\u017ed\u00e9 vy\u017eivovan\u00e9 d\u00edt\u011b \u017eij\u00edc\u00ed s\u00a0nimi ve spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti a\u017e 17 300 K\u010d<\/strong>. Pokud maj\u00ed rodi\u010de nap\u0159\u00edklad dv\u011b d\u011bti, a oba maj\u00ed dostate\u010dn\u00e9 p\u0159\u00edjmy, lze u ka\u017ed\u00e9ho z nich uplatit jedno \u0161kolkovn\u00e9.<\/p>\n Do 31. 12. 2023: \u00a7 35ba odst. 1 p\u00edsm. b) ZDP<\/strong><\/p>\n Da\u0148ovou slevu na vy\u017eivovan\u00e9ho man\u017eela \u010di vy\u017eivovanou man\u017eelku lze dokonce roku 2023 vyu\u017e\u00edt, pokud jeho\/jej\u00ed vlastn\u00ed p\u0159\u00edjmy nep\u0159es\u00e1hnou 68 tis. K\u010d za rok. Od roku 2024 se tato sleva neru\u0161\u00ed, nicm\u00e9n\u011b se zp\u0159\u00eds\u0148uj\u00ed podm\u00ednky pro jej\u00ed uplatn\u011bn\u00ed.<\/p>\n Od 1. 1. 2024: \u00a7 35ba odst. 1 p\u00edsm. b) + \u00a7 35bb ZDP<\/strong><\/p>\n Nov\u011b bude mo\u017en\u00e9 uplatnit ro\u010dn\u00ed slevu na man\u017eela<\/strong> (definice se nov\u011b z\u00fa\u017e\u00ed jen na pojem \u201eman\u017eel\u201c) a\u017e do v\u00fd\u0161e 24\u00a0840 K\u010d<\/strong> jen za p\u0159edpokladu, \u017ee man\u017eel\u00e9 vy\u017eivuj\u00ed ve spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti d\u00edt\u011b, kter\u00e9 nedovr\u0161ilo v\u011bku 3 let. Pro \u00fa\u010dely slevy na man\u017eela se za vy\u017eivovan\u00e9 d\u00edt\u011b poplatn\u00edka nepova\u017euje vlastn\u00ed vnuk nebo vnuk druh\u00e9ho z man\u017eel\u016f, nen\u00ed-li v p\u00e9\u010di t\u011bchto osob, kter\u00e1 nahrazuje p\u00e9\u010di rodi\u010d\u016f.<\/p>\n Pokud bude sleva uplat\u0148ov\u00e1na na man\u017eela, kter\u00e9mu je p\u0159izn\u00e1n n\u00e1rok na pr\u016fkaz ZTP\/P, zvy\u0161uje se sleva na dvojn\u00e1sobek, tzn. na \u010d\u00e1stku 49\u00a0680 K\u010d<\/strong>.<\/p>\n Pro zam\u011bstnavatele, kte\u0159\u00ed budou sv\u00fdm zam\u011bstnanc\u016fm prov\u00e1d\u011bt ro\u010dn\u00ed z\u00fa\u010dtov\u00e1n\u00ed<\/strong> da\u0148ov\u00fdch z\u00e1loh, je d\u016fle\u017eit\u00e9 aktualizovan\u00e9 ustanoven\u00ed \u00a7 38l<\/strong> z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve kter\u00e9m se od roku 2024 v \u00a7 38l odst. 2 p\u00edsm. a)<\/strong> dopl\u0148uje mimo ov\u011b\u0159en\u00ed toto\u017enosti man\u017eela, tak\u00e9 povinnost ov\u011b\u0159it toto\u017enost a v\u011bk vy\u017eivovan\u00e9ho d\u00edt\u011bte poplatn\u00edka. Tato povinnost v\u0161ak nastane re\u00e1ln\u011b v praxi a\u017e po skon\u010den\u00ed zda\u0148ovac\u00edho obdob\u00ed 2024.<\/p>\n\n\n\n
\n \n \n Ro\u010dn\u00ed z\u00e1klad dan\u011b (hrub\u00e1 mzda)<\/td>\n Ro\u010dn\u00ed da\u0148 pon\u00ed\u017een\u00e1 o slevu na poplatn\u00edka<\/td>\n Ro\u010dn\u00ed sleva na studenta 2023<\/td>\n Ro\u010dn\u00ed sleva na studenta 2024<\/td>\n<\/tr>\n \n 180 000 K\u010d<\/td>\n 0 K\u010d<\/td>\n 0 K\u010d<\/td>\n 0 K\u010d<\/td>\n<\/tr>\n \n 206 000 K\u010d<\/td>\n 60 K\u010d<\/td>\n 60 K\u010d<\/td>\n 0 K\u010d<\/td>\n<\/tr>\n \n 240 000 K\u010d<\/td>\n 5 160 K\u010d<\/td>\n 4 020 K\u010d<\/td>\n 0 K\u010d<\/td>\n<\/tr>\n \n 300 000 K\u010d<\/td>\n 14 160 K\u010d<\/td>\n 4 020 K\u010d<\/td>\n 0 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Zru\u0161en\u00ed \u0161kolkovn\u00e9ho<\/h2>\n
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\n Sleva na \u0161kolkovn\u00e9 v roce 2023 vs. 2024<\/strong><\/td>\n<\/tr>\n<\/thead>\n\n \n Ro\u010dn\u00ed z\u00e1klad dan\u011b (hrub\u00e1 mzda)<\/td>\n Ro\u010dn\u00ed da\u0148 pon\u00ed\u017een\u00e1 o slevu na poplatn\u00edka<\/td>\n \u0160kolkovn\u00e9 za jedno d\u00edt\u011b v roce 2023<\/td>\n \u0160kolkovn\u00e9 za jedno d\u00edt\u011b v roce 2024<\/td>\n<\/tr>\n \n 180 000 K\u010d<\/td>\n 0 K\u010d<\/td>\n 0 K\u010d<\/td>\n 0 K\u010d<\/td>\n<\/tr>\n \n 240 000 K\u010d<\/td>\n 5 160 K\u010d<\/td>\n 5 160 K\u010d<\/td>\n 0 K\u010d<\/td>\n<\/tr>\n \n 300 000 K\u010d<\/td>\n 14 160 K\u010d<\/td>\n 14 160 K\u010d<\/td>\n 0 K\u010d<\/td>\n<\/tr>\n \n 500 000 K\u010d<\/td>\n 44 160 K\u010d<\/td>\n 17 300 K\u010d<\/td>\n 0 K\u010d<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Omezen\u00ed da\u0148ov\u00e9 slevy na man\u017eela<\/h2>\n