{"id":1459,"date":"2026-02-19T12:18:32","date_gmt":"2026-02-19T11:18:32","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/musi-platit-zalohy-dan-prijmu\/"},"modified":"2026-04-13T12:54:07","modified_gmt":"2026-04-13T10:54:07","slug":"zalohy-na-dan-z-prijmu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zalohy-na-dan-z-prijmu\/","title":{"rendered":"Z\u00e1lohy na da\u0148 z p\u0159\u00edjmu v roce 2026: kdo, kdy a jak je mus\u00ed platit"},"content":{"rendered":"<p>Nejprve si vyjasn\u011bme, kdo z\u00e1lohy na da\u0148 z p\u0159\u00edjm\u016f\u00a0<strong>platit nemus\u00ed<\/strong>. Jsou to:<\/p>\n<ul>\n<li>poplatn\u00edci, jejich\u017e tzv. posledn\u00ed zn\u00e1m\u00e1 da\u0148ov\u00e1 povinnost nep\u0159es\u00e1hla \u010d\u00e1stku ve v\u00fd\u0161i\u00a0<strong>30 000 K\u010d<\/strong>,<\/li>\n<li>poplatn\u00edci, kte\u0159\u00ed podnik\u00e1n\u00ed nebo jinou samostatn\u011b v\u00fdd\u011ble\u010dnou \u010dinnost\u00a0<strong>provozuj\u00ed prvn\u00edm rokem<\/strong>,<\/li>\n<li><strong>zam\u011bstnanci<\/strong>\u00a0(za n\u011b z\u00e1lohy odv\u00e1d\u00ed zam\u011bstnavatel).<\/li>\n<\/ul>\n<h2>Co znamen\u00e1 posledn\u00ed zn\u00e1m\u00e1 da\u0148ov\u00e1 povinnost<\/h2>\n<p>Tzv. <strong>posledn\u00ed zn\u00e1m\u00e1 da\u0148ov\u00e1 povinnost<\/strong> je \u010d\u00e1stka dan\u011b z p\u0159\u00edjm\u016f, kterou jste podle da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed nebo ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed m\u011bli zaplatit za p\u0159edchoz\u00ed rok. Tento \u00fadaj je d\u016fle\u017eit\u00fd, proto\u017ee podle n\u011bj finan\u010dn\u00ed \u00fa\u0159ad rozhoduje, zda v\u00e1m vznik\u00e1 povinnost platit z\u00e1lohy na da\u0148 z p\u0159\u00edjm\u016f.<\/p>\n<p>V\u00fd\u0161i posledn\u00ed zn\u00e1m\u00e9 da\u0148ov\u00e9 povinnosti p\u0159itom neovlivn\u00ed n\u011bkter\u00e9 typy p\u0159\u00edjm\u016f podle \u00a7\u202f10 \u2013 Ostatn\u00ed p\u0159\u00edjmy, nap\u0159\u00edklad prodej nemovitost\u00ed, zdaniteln\u00e9 d\u016fchody nebo v\u00fdhry v loterii.<\/p>\n<h2>Sazby dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/h2>\n<p>V \u010cesk\u00e9 republice se da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob po\u010d\u00edt\u00e1 podle dvou sazeb:<\/p>\n<ul>\n<li><strong>15\u202f%<\/strong> \u2013 z\u00e1kladn\u00ed sazba pro zdaniteln\u00fd z\u00e1klad do 36n\u00e1sobku pr\u016fm\u011brn\u00e9 mzdy (v roce 2026 je to <strong>1 762 812 K\u010d<\/strong>, oproti \u010d\u00e1stce 1\u202f676\u202f052\u202fK\u010d v roce 2025),<\/li>\n<li><strong>23\u202f%<\/strong> \u2013 vy\u0161\u0161\u00ed sazba pro \u010d\u00e1st zdaniteln\u00e9ho z\u00e1kladu p\u0159esahuj\u00edc\u00ed tuto hranici.<\/li>\n<\/ul>\n<p>To znamen\u00e1, \u017ee pokud v\u00e1\u0161 zdaniteln\u00fd z\u00e1klad p\u0159es\u00e1hne 1\u202f762 812\u202fK\u010d, dan\u00edte \u010d\u00e1st nad touto hranic\u00ed sazbou 23\u202f%, nikoli cel\u00fd p\u0159\u00edjem.<\/p>\n<h2>Pronaj\u00edmatel\u00e9 a z\u00e1lohy na da\u0148 z p\u0159\u00edjmu<\/h2>\n<p>Placen\u00ed z\u00e1loh se t\u00fdk\u00e1 i t\u011bch, kte\u0159\u00ed pronaj\u00edmaj\u00ed nemovit\u00fd nebo movit\u00fd majetek (krom\u011b p\u0159\u00edle\u017eitostn\u00e9ho n\u00e1jmu) <strong>dle <\/strong><strong>\u00a7 9 z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f<\/strong>. I pro n\u011b plat\u00ed hranice 30 000 K\u010d. Z\u00e1lohy platit nemus\u00ed, pokud maj\u00ed z\u00e1rove\u0148 i p\u0159\u00edjmy ze zam\u011bstn\u00e1n\u00ed, kter\u00e9 \u010din\u00ed 50 % a v\u00edce z jejich celkov\u00fdch p\u0159\u00edjm\u016f. To znamen\u00e1, \u017ee pokud v\u00e1m pron\u00e1jem nevynese v\u00edc ne\u017e polovinu toho, kolik si vyd\u011bl\u00e1te v zam\u011bstn\u00e1n\u00ed, nemus\u00edte na n\u011bj platit z\u00e1lohy. V\u00edce informac\u00ed pro pronaj\u00edmatele najdete na <a href=\"https:\/\/www.financnisprava.cz\/cs\/dane\/dane\/dan-z-prijmu\/fyzicke-osoby\/pronajimatel\" target=\"_blank\" rel=\"noopener\">webu finan\u010dn\u00ed spr\u00e1vy<\/a>.<\/p>\n<h2>Jak\u00e1 je v\u00fd\u0161e z\u00e1loh na da\u0148 z p\u0159\u00edjm\u016f v roce 2026?<\/h2>\n<p>V\u00fd\u0161e a pravidelnost placen\u00ed z\u00e1loh se tedy odv\u00edj\u00ed podle\u00a0<strong>posledn\u00ed zn\u00e1m\u00e9 da\u0148ov\u00e9 povinnosti<\/strong>, tedy podle toho, jak vysokou da\u0148 z p\u0159\u00edjm\u016f jste zaplatili v lo\u0148sk\u00e9m roce. Dle t\u00e9to \u010d\u00e1stky se z\u00e1lohy d\u011bl\u00ed do\u00a0<strong>dvou kategori\u00ed<\/strong>.<\/p>\n<p><strong>1. Pololetn\u00ed z\u00e1lohy\u00a0<\/strong>plat\u00ed v\u0161ichni poplatn\u00edci, kte\u0159\u00ed v p\u0159edchoz\u00edm roce zaplatili na dani z p\u0159\u00edjm\u016f <strong>v\u00edce ne\u017e 30 000 K\u010d<\/strong>, ale z\u00e1rove\u0148\u00a0<strong>maxim\u00e1ln\u011b 150 000 K\u010d<\/strong>.<\/p>\n<p>V tomto p\u0159\u00edpad\u011b plat\u00edte <strong>2 z\u00e1lohy<\/strong> ro\u010dn\u011b ve v\u00fd\u0161i <strong>40 %<\/strong> z posledn\u00ed zn\u00e1m\u00e9 da\u0148ov\u00e9 povinnosti. Splatnost prvn\u00ed z\u00e1lohy je 15. \u010dervna a druh\u00e9 15. prosince (pokud datum p\u0159ipadne na v\u00edkend, splatnost se odkl\u00e1d\u00e1 na nejbli\u017e\u0161\u00ed n\u00e1sleduj\u00edc\u00ed pracovn\u00ed den). \u010c\u00e1stku zaokrouhlete na cel\u00e9 stokoruny nahoru.<\/p>\n<p><strong>2. \u010ctvrtletn\u00ed z\u00e1lohy <\/strong>pak plat\u00ed v\u0161ichni poplatn\u00edci, kte\u0159\u00ed zaplatili v p\u0159edchoz\u00edm roce da\u0148 z p\u0159\u00edjm\u016f vy\u0161\u0161\u00ed ne\u017e\u00a0<strong>150 000 K\u010d<\/strong>.<\/p>\n<p>Tyto poplatn\u00edky \u010dekaj\u00ed v pr\u016fb\u011bhu roku\u00a0<strong>4 z\u00e1lohy<\/strong>\u00a0ve v\u00fd\u0161i\u00a0<strong>25 %<\/strong>\u00a0z posledn\u00ed zn\u00e1m\u00e9 da\u0148ov\u00e9 povinnosti. Splatnost z\u00e1loh je 15. b\u0159ezna, 15. \u010dervna, 15. z\u00e1\u0159\u00ed a 15. prosince. Op\u011bt \u010d\u00e1stku zaokrouhlete na cel\u00e9 stokoruny nahoru.<\/p>\n<p>P\u0159i vypl\u0148ov\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed v obou p\u0159\u00edpadech vyp\u00ed\u0161ete z\u00e1lohy, kter\u00e9 jste zaplatili v roce, za kter\u00fd da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1te.<\/p>\n<p><strong>Pozor:<\/strong> Pokud byla z\u00e1loha splatn\u00e1 nap\u0159\u00edklad 15. prosince 2025, ale poplatn\u00edk ji zaplat\u00ed a\u017e v lednu 2026, i tuto opo\u017ed\u011bnou z\u00e1lohu mus\u00ed v p\u0159izn\u00e1n\u00ed uv\u00e9st.<\/p>\n<p><strong>TIP:<\/strong> Pokud jste OSV\u010c, zva\u017ete, zda by se v\u00e1m nevyplatila <strong>pau\u0161\u00e1ln\u00ed da\u0148<\/strong>, kter\u00e1 v sob\u011b zahrnuje z\u00e1lohy na da\u0148 z p\u0159\u00edjm\u016f i soci\u00e1ln\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed. V tom p\u0159\u00edpad\u011b u\u017e pak klasick\u00e9 z\u00e1lohy podle posledn\u00ed zn\u00e1m\u00e9 da\u0148ov\u00e9 povinnosti neplat\u00edte. <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/pausalni-dan-2021-jak-se-pocita-a-komu-se-vyplati\/\">P\u0159e\u010dt\u011bte si, zda se v\u00e1m pau\u0161\u00e1ln\u00ed da\u0148 vyplat\u00ed a jak ji vypo\u010d\u00edtat<\/a>.<\/p>\n<h2>Co kdy\u017e m\u00e1te p\u0159\u00edjmy tak\u00e9 ze zam\u011bstn\u00e1n\u00ed?<\/h2>\n<p>Kdy\u017e m\u00e1te krom\u011b podnik\u00e1n\u00ed z\u00e1rove\u0148 i p\u0159\u00edjmy ze zam\u011bstn\u00e1n\u00ed, rozhodne o placen\u00ed z\u00e1loh na da\u0148 z p\u0159\u00edjmu v\u00e1\u0161\u00a0<strong>d\u00edl\u010d\u00ed z\u00e1klad dan\u011b ze z\u00e1visl\u00e9 \u010dinnosti a celkov\u00fd z\u00e1klad dan\u011b<\/strong>.<\/p>\n<ul>\n<li>Pokud v\u00e1\u0161 d\u00edl\u010d\u00ed <a href=\"https:\/\/money.cz\/vlastnosti\/danova-evidence-s3\/\">z\u00e1klad dan\u011b ze z\u00e1visl\u00e9 \u010dinnosti<\/a> \u010dinil v p\u0159edchoz\u00edm roce\u00a0<strong>v\u00edc ne\u017e polovinu<\/strong> celkov\u00e9ho z\u00e1kladu dan\u011b, nemus\u00edte z\u00e1lohy platit.<\/li>\n<li>\u010cinil-li d\u00edl\u010d\u00ed z\u00e1klad dan\u011b ze z\u00e1visl\u00e9 \u010dinnosti\u00a0<strong>m\u00e9n\u011b ne\u017e 15 %<\/strong>\u00a0celkov\u00e9ho da\u0148ov\u00e9ho z\u00e1kladu, plat\u00edte z\u00e1lohy podle stejn\u00fdch podm\u00ednek, jak je uvedeno v\u00fd\u0161e (tedy pololetn\u011b, nebo \u010dtvrtletn\u011b dle v\u00fd\u0161e zaplacen\u00e9 dan\u011b za lo\u0148sk\u00fd rok).<\/li>\n<li>Pokud \u010dinil d\u00edl\u010d\u00ed d\u00edl\u010d\u00ed z\u00e1klad dan\u011b ze z\u00e1visl\u00e9 \u010dinnosti\u00a0<strong>mezi 15 a\u017e 50 %<\/strong>\u00a0celkov\u00e9ho da\u0148ov\u00e9ho z\u00e1kladu, rovn\u011b\u017e plat\u00edte z\u00e1lohy dle v\u00fd\u0161e uveden\u00fdch podm\u00ednek, ale\u00a0<strong>pouze v polovi\u010dn\u00ed v\u00fd\u0161i<\/strong>.<\/li>\n<\/ul>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n     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class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1459\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>P\u0159\u00edklady placen\u00ed z\u00e1loh na da\u0148 z p\u0159\u00edjmu<\/h2>\n<p><strong>1. \u017d\u00e1dn\u00e9 z\u00e1lohy<\/strong><br \/>\n<em>Karel je \u017eivnostn\u00edk, kter\u00fd za\u010dal podnikat v \u0159\u00edjnu 2025, a proto jeho da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob za lo\u0148sk\u00fd rok tvo\u0159\u00ed jen 1 000 K\u010d. Da\u0148 z p\u0159\u00edjm\u016f zaplat\u00ed Karel jednor\u00e1zov\u011b po pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a v roce 2026 z\u00e1lohy na da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob platit nebude. Jeho posledn\u00ed zn\u00e1m\u00e1 da\u0148ov\u00e1 povinnost toti\u017e nep\u0159es\u00e1hla 30 000 K\u010d.<\/em><\/p>\n<p><strong>2. Z\u00e1lohy p\u0159i soub\u011bhu se zam\u011bstn\u00e1n\u00edm<\/strong><br \/>\n<em>Vil\u00e9m m\u011bl roce 2025 \u017eivnost a z\u00e1rove\u0148 byl zam\u011bstnan\u00fd. V zam\u011bstn\u00e1n\u00ed pob\u00edral hrubou mzdu 30 000 K\u010d m\u011bs\u00ed\u010dn\u011b, tedy za rok 360 000 K\u010d (d\u00edl\u010d\u00ed z\u00e1klad dan\u011b ze zam\u011bstn\u00e1n\u00ed). D\u00edl\u010d\u00ed z\u00e1klad dan\u011b ze samostatn\u00e9 \u010dinnosti (podnik\u00e1n\u00ed) \u010dinil 720 000 K\u010d.<\/em><\/p>\n<p>Jeho celkov\u00fd z\u00e1klad dan\u011b tak tvo\u0159\u00ed 1 080 000 K\u010d.<\/p>\n<p>Vil\u00e9mov\u00e1 vypo\u010dten\u00e1 da\u0148 \u010din\u00ed 162 000 K\u010d (15 % z 1 080 000 K\u010d). Tuto \u010d\u00e1stku je\u0161t\u011b sn\u00ed\u017e\u00ed o slevu na dani na poplatn\u00edka (30 840 K\u010d) a zaplat\u00ed tak finan\u010dn\u00edmu \u00fa\u0159adu 131 160 K\u010d.<\/p>\n<p>Proto\u017ee jeho d\u00edl\u010d\u00ed z\u00e1klad dan\u011b ze z\u00e1visl\u00e9 \u010dinnosti tvo\u0159il v\u00edce ne\u017e 15 a m\u00e9n\u011b ne\u017e 50 % celkov\u00e9ho da\u0148ov\u00e9ho z\u00e1kladu (360 000 K\u010d z celkov\u00fdch 1 080 000 K\u010d), bude v roce 2026 platit pololetn\u00ed z\u00e1lohy v polovi\u010dn\u00ed v\u00fd\u0161i. Do 15. \u010dervna a 15. prosince tak finan\u010dn\u00edmu \u00fa\u0159adu za\u0161le 26 300 K\u010d (za rok celkov\u011b 52 600 K\u010d).<\/p>\n<p><em>V\u00fdpo\u010det z\u00e1loh:<\/em><\/p>\n<ul>\n<li><em>80 % z 131 160 = 104 928 (80 % se p\u0159i pololetn\u00ed frekvenci z\u00e1loh odv\u00e1d\u00ed celkov\u011b za rok)<\/em><\/li>\n<li>104 928 \/ 2 = 52 464 K\u010d (p\u0159i soub\u011bhu se zam\u011bstn\u00e1n\u00edm se plat\u00ed pouze polovi\u010dn\u00ed z\u00e1lohy)<\/li>\n<li>52 464 K\u010d \/ 2 = 26 232 (b\u011bhem roku ode\u0161le dv\u011b platby \u2013 v \u010dervnu a v prosinci)<\/li>\n<li>Zaokrouhleno na cel\u00e9 stokoruny nahoru = 26 300 K\u010d<\/li>\n<\/ul>\n<h2>Jak platit z\u00e1lohovou da\u0148<\/h2>\n<p>Z\u00e1lohu po\u0161lete sv\u00e9mu <strong>m\u00edstn\u011b p\u0159\u00edslu\u0161n\u00e9mu finan\u010dn\u00edmu \u00fa\u0159adu<\/strong>.<\/p>\n<p>\u010c\u00edsla \u00fa\u010dt\u016f najdete na webu finan\u010dn\u00ed spr\u00e1vy. <a href=\"https:\/\/financnisprava.gov.cz\/cs\/dane\/placeni-dani\/bankovni-ucty-financnich-uradu\" target=\"_blank\" rel=\"noopener\">St\u00e1hn\u011bte si tabulku<\/a> s n\u00e1zvem Bankovn\u00ed \u00fa\u010dty finan\u010dn\u00edch \u00fa\u0159ad\u016f nej\u010dast\u011bji placen\u00fdch dan\u00ed. Pozor, \u00fa\u010dty pro fyzick\u00e9 a pr\u00e1vnick\u00e9 osoby se u finan\u010dn\u00edch \u00fa\u0159ad\u016f li\u0161\u00ed. Pot\u0159ebn\u00e9 \u00fadaje najdete ve sloupc\u00edch:<\/p>\n<ul>\n<li>Da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob,<\/li>\n<li>Da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob pod\u00e1vaj\u00edc\u00edch p\u0159izn\u00e1n\u00ed.<\/li>\n<\/ul>\n<p>Jako <strong>variabiln\u00ed symbol <\/strong>uve\u010fte sv\u00e9 DI\u010c. Pokud ho nem\u00e1te, jako fyzick\u00e1 osoba uvedete sv\u00e9 rodn\u00e9 \u010d\u00edslo (v\u0161echna \u010d\u00edsla, ale bez lom\u00edtka), jako pr\u00e1vnick\u00e1 osoba uvedete sv\u00e9 I\u010cO.<\/p>\n<p>P\u0159i placen\u00ed z\u00e1loh nevypl\u0148ujete a nepod\u00e1v\u00e1te<strong> \u017e\u00e1dn\u00fd \u00fa\u0159edn\u00ed formul\u00e1\u0159<\/strong>. Zaplacen\u00e9 z\u00e1lohy pak zohledn\u00edte v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed.<\/p>\n<h2>Z\u00e1lohy na da\u0148 z p\u0159\u00edjmu pr\u00e1vnick\u00fdch osob<\/h2>\n<p>V\u00fd\u0161e uveden\u00e1 pravidla placen\u00ed z\u00e1lohy se <strong>t\u00fdkaj\u00ed i firem<\/strong>. Pro \u00faplnost dod\u00e1v\u00e1me, \u017ee sazba dan\u011b z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob je 21 %.<\/p>\n<p>V\u00fd\u0161e z\u00e1loh pro pr\u00e1vnick\u00e9 osoby se ur\u010duje podle <strong>posledn\u00ed zn\u00e1m\u00e9 da\u0148ov\u00e9 povinnosti<\/strong>, obdobn\u011b jako u OSV\u010c. Zpravidla se plat\u00ed <strong>\u010dtvrtletn\u011b<\/strong>, pokud da\u0148 z p\u0159\u00edjm\u016f za p\u0159edchoz\u00ed rok p\u0159es\u00e1hla stanoven\u00fd limit.<\/p>\n<p>Pr\u00e1vnick\u00e9 osoby vych\u00e1z\u00ed z <a href=\"https:\/\/money.cz\/vlastnosti\/podvojne-ucetnictvi-s3\/\">v\u00fdsledku hospoda\u0159en\u00ed<\/a>\u00a0za p\u0159edch\u00e1zej\u00edc\u00ed zda\u0148ovac\u00ed obdob\u00ed \u2014 z\u00e1klad pro z\u00e1lohy najdou ve v\u00fdkazu zisku a ztr\u00e1ty.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h2>\u00da\u010dtov\u00e1n\u00ed dan\u011b z p\u0159\u00edjmu v Money<\/h2>\n<p>S v\u00fdpo\u010dtem z\u00e1loh na da\u0148 z p\u0159\u00edjm\u016f i samotn\u00e9 dan\u011b v\u00e1m pom\u016f\u017ee \u00fa\u010detn\u00ed syst\u00e9m Money S3. M\u00e1te v n\u011bm evidovan\u00e9 v\u0161echny p\u0159\u00edjmy a v\u00fddaje, ze kter\u00fdch se z\u00e1klad dan\u011b po\u010d\u00edt\u00e1. Rovnou v n\u011bm tak\u00e9 vypln\u00edte da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a elektronicky ho ode\u0161lete. Program si vyzkou\u0161\u00edte <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">zdarma ve verzi Money S3 Start<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nejprve si vyjasn\u011bme, kdo z\u00e1lohy na da\u0148 z p\u0159\u00edjm\u016f\u00a0platit nemus\u00ed. Jsou to: poplatn\u00edci, jejich\u017e tzv. posledn\u00ed zn\u00e1m\u00e1 da\u0148ov\u00e1 povinnost nep\u0159es\u00e1hla \u010d\u00e1stku ve v\u00fd\u0161i\u00a030 000 K\u010d, &#8230;<\/p>\n","protected":false},"author":2,"featured_media":1460,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[64,82],"class_list":["post-1459","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu","tag-zaloha-na-dan"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1459","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=1459"}],"version-history":[{"count":19,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1459\/revisions"}],"predecessor-version":[{"id":18792,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1459\/revisions\/18792"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/1460"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1459"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1459"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1459"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}