{"id":12870,"date":"2025-01-07T18:44:12","date_gmt":"2025-01-07T17:44:12","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12870"},"modified":"2025-02-12T14:00:32","modified_gmt":"2025-02-12T13:00:32","slug":"dan-z-prijmu-fyzickych-osob-u-osvc-kolik-zaplatite-a-kdy-je-splatnost","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/dan-z-prijmu-fyzickych-osob-u-osvc-kolik-zaplatite-a-kdy-je-splatnost\/","title":{"rendered":"Da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob u OSV\u010c: kolik zaplat\u00edte a kdy je splatnost"},"content":{"rendered":"

Co je da\u0148 z p\u0159\u00edjm\u016f u OSV\u010c<\/h2>\n

Da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob plat\u00edte z celkov\u00fdch p\u0159\u00edjm\u016f, kter\u00fdch jste dos\u00e1hli uplynul\u00e9m roce<\/strong>. P\u0159\u00edjmy se d\u011bl\u00ed nap\u0159\u00edklad na p\u0159\u00edjmy z pracovn\u00edho pom\u011bru, p\u0159\u00edjmy z n\u00e1jmu nebo p\u0159\u00edjmy ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti. A pr\u00e1v\u011b posledn\u00ed jmenovan\u00fd p\u0159\u00edjem a jeho zdan\u011bn\u00ed se t\u00fdk\u00e1 OSV\u010c.<\/p>\n

Da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob \u010din\u00ed 15 %<\/strong> (p\u0159\u00edpadn\u011b je\u0161t\u011b 23 % z \u010d\u00e1stky p\u0159evy\u0161uj\u00edc\u00ed rozhodnou hranici, pokud va\u0161e p\u0159\u00edjmy p\u0159esahuj\u00ed 36n\u00e1sobek pr\u016fm\u011brn\u00e9 mzdy). Ve v\u011bt\u0161in\u011b p\u0159\u00edpad\u016f ale nakonec na dani plat\u00edte m\u00e9n\u011b, proto\u017ee nejprve provedete stanoven\u00ed z\u00e1kladu dan\u011b<\/a>, kter\u00fd je\u0161t\u011b pon\u00ed\u017e\u00edte o sv\u00e9 nezdaniteln\u00e9 \u010d\u00e1stky<\/a> a slevy na dani<\/a> (v\u00fdpo\u010det popisujeme d\u00e1le).<\/p>\n

Kdo plat\u00ed da\u0148 z p\u0159\u00edjm\u016f<\/h2>\n

Da\u0148 z p\u0159\u00edjm\u016f plat\u00ed ti, kdo maj\u00ed povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a> a vy\u0161la jim v n\u011bm plusov\u00e1 da\u0148. P\u0159izn\u00e1n\u00ed pod\u00e1vaj\u00ed v\u0161ichni, jejich\u017e celkov\u00e9 p\u0159\u00edjmy za lo\u0148sk\u00fd rok p\u0159es\u00e1hly 50 000 K\u010d <\/strong>(a\u0165 u\u017e jde o p\u0159\u00edjmy z podnik\u00e1n\u00ed \u010di jin\u00e9 typy p\u0159\u00edjm\u016f; tento limit plat\u00ed pro p\u0159\u00edjmy z roku 2023 a d\u00e1l, d\u0159\u00edve byl limit ni\u017e\u0161\u00ed).<\/p>\n

OSV\u010c, kte\u0159\u00ed jsou z\u00e1rove\u0148 zam\u011bstnanci, pod\u00e1vaj\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a dan\u00ed p\u0159\u00edjmy z podnik\u00e1n\u00ed pouze, pokud jejich p\u0159\u00edjmy z podnik\u00e1n\u00ed p\u0159es\u00e1hly 20 000 K\u010d<\/strong> (limit rovn\u011b\u017e plat\u00ed od roku 2023). V takov\u00e9m p\u0159\u00edpad\u011b si nezapome\u0148te od sv\u00e9ho zam\u011bstnavatele vy\u017e\u00e1dat potvrzen\u00ed o zdaniteln\u00fdch p\u0159\u00edjmech<\/a>. Do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed toti\u017e mus\u00edte uv\u00e9st i p\u0159\u00edjmy ze zam\u011bstn\u00e1n\u00ed.<\/p>\n

Jin\u00e1 pravidla plat\u00ed pro \u017eivnostn\u00edky, kte\u0159\u00ed vyu\u017e\u00edvaj\u00ed\u00a0re\u017eim pau\u0161\u00e1ln\u00ed dan\u011b<\/strong>. Jejich da\u0148 z p\u0159\u00edjm\u016f se nevypo\u010d\u00edt\u00e1v\u00e1 procentu\u00e1ln\u011b, ale plat\u00ed ka\u017ed\u00fd m\u011bs\u00edc fixn\u00ed \u010d\u00e1stku. V\u00fd\u0161e jejich dan\u011b z p\u0159\u00edjm\u016f z\u00e1vis\u00ed na tom, do kter\u00e9ho p\u00e1sma pau\u0161\u00e1ln\u00ed dan\u011b spadaj\u00ed. (Celkov\u00e1 \u010d\u00e1stka, kterou na pau\u0161\u00e1ln\u00ed dani odvedete, je vy\u0161\u0161\u00ed, proto\u017ee je v n\u00ed zahrnut\u00e9 i pojistn\u00e9 na d\u016fchodov\u00e9 a zdravotn\u00ed poji\u0161t\u011bn\u00ed.) Bli\u017e\u0161\u00ed informace najdete v\u00a0\u010dl\u00e1nku o pau\u0161\u00e1ln\u00ed dani<\/a>.<\/p>\n

\"Zda
Zda budete danit pomoc\u00ed da\u0148ov\u00e9 evidence nebo v\u00fddajov\u00e9ho pau\u0161\u00e1lu, se m\u016f\u017eete rozhodnout klidn\u011b a\u017e na konci roku.<\/figcaption><\/figure>\n

Jak vypo\u010d\u00edtat da\u0148 z p\u0159\u00edjmu OSV\u010c<\/h2>\n

Ze sv\u00fdch p\u0159\u00edjm\u016f se k v\u00fdsledn\u00e9 dani dostanete pomoc\u00ed 4 krok\u016f<\/strong>.<\/p>\n

    \n
  1. Od sv\u00fdch p\u0159\u00edjm\u016f ode\u010dtete v\u00fddaje a dostanete z\u00e1klad dan\u011b.<\/li>\n
  2. Od z\u00e1kladu dan\u011b ode\u010dtete nezdaniteln\u00e9 \u010d\u00e1sti<\/a> z\u00e1kladu dan\u011b a od\u010ditateln\u00e9 polo\u017eky (to jsou nap\u0159\u00edklad \u00faroky, dary nebo poji\u0161t\u011bn\u00ed).<\/li>\n
  3. Z t\u00e9to \u010d\u00e1stky vypo\u010d\u00edt\u00e1te 15 % (p\u0159\u00edpadn\u011b 23 %) a vyjde v\u00e1m va\u0161e da\u0148.<\/li>\n
  4. Z dan\u011b nakonec ode\u010dtete sv\u00e9 slevy na dani (z\u00e1kladn\u00ed slevu na poplatn\u00edka<\/a>, slevu na d\u00edt\u011b, slevu na invaliditu apod.).<\/li>\n<\/ol>\n

    Tento v\u00fdpo\u010det dan\u011b z p\u0159\u00edjmu<\/a> plat\u00ed pro podnikatele, kte\u0159\u00ed vedou da\u0148ovou evidenci<\/strong><\/a> a ze sv\u00fdch p\u0159\u00edjm\u016f ode\u010d\u00edtaj\u00ed re\u00e1ln\u00e9 v\u00fddaje. Dal\u0161\u00ed mo\u017enost\u00ed je uplatn\u011bn\u00ed v\u00fddajov\u00e9ho pau\u0161\u00e1lu<\/strong> \u2013\u2060 v takov\u00e9m p\u0159\u00edpad\u011b m\u00e1te jednodu\u0161\u0161\u00ed administrativu, proto\u017ee nemus\u00edte evidovat sv\u00e9 re\u00e1ln\u00e9 v\u00fddaje a od p\u0159\u00edjm\u016f ode\u010dtete procento podle tabulky obor\u016f. Tato varianta je vhodn\u00e1 pro podnikatele s n\u00edzk\u00fdmi n\u00e1klady.<\/p>\n

    V\u00fddajov\u00e9 pau\u0161\u00e1ly dle obor\u016f:<\/strong><\/p>\n