{"id":15884,"date":"2026-04-16T20:08:01","date_gmt":"2026-04-16T18:08:01","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15884"},"modified":"2026-04-16T20:08:41","modified_gmt":"2026-04-16T18:08:41","slug":"danove-podporovane-produkty-sporeni-na-stari-v-roce-2024","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/danove-podporovane-produkty-sporeni-na-stari-v-roce-2024\/","title":{"rendered":"Da\u0148ov\u011b podporovan\u00e9 produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed v roce 2026"},"content":{"rendered":"<h2>Da\u0148ov\u011b podporovan\u00e9 produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed<\/h2>\n<p>Da\u0148ov\u011b podporovan\u00e9 produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed upravuje \u00a7 15a z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f (ZDP).<\/p>\n<p>Jedn\u00e1 se o finan\u010dn\u00ed produkty ur\u010den\u00e9 k<strong> dlouhodob\u00e9mu zaji\u0161t\u011bn\u00ed na st\u00e1\u0159\u00ed<\/strong>, na kter\u00e9 st\u00e1t poskytuje da\u0148ov\u00e9 \u00falevy. Ty mohou uplatnit jak fyzick\u00e9 osoby, kter\u00e9 si na st\u00e1\u0159\u00ed samy spo\u0159\u00ed, tak zam\u011bstnavatel\u00e9, kte\u0159\u00ed na tyto produkty sv\u00fdm zam\u011bstnanc\u016fm p\u0159isp\u00edvaj\u00ed.<\/p>\n<p>Pat\u0159\u00ed sem:<\/p>\n<ul>\n<li>penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem,<\/li>\n<li>dopl\u0148kov\u00e9 penzijn\u00ed spo\u0159en\u00ed,<\/li>\n<li>penzijn\u00ed poji\u0161t\u011bn\u00ed u instituce penzijn\u00edho poji\u0161t\u011bn\u00ed,<\/li>\n<li>soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed,<\/li>\n<li>dlouhodob\u00fd investi\u010dn\u00ed produkt (DIP),<\/li>\n<li>poji\u0161t\u011bn\u00ed dlouhodob\u00e9 p\u00e9\u010de.<\/li>\n<\/ul>\n<h2>Da\u0148ov\u00e1 \u00faspora: 48 000 K\u010d pro poplatn\u00edky, 50 000 K\u010d pro zam\u011bstnavatele<\/h2>\n<p>Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f umo\u017e\u0148uje poplatn\u00edk\u016fm\u00a0sn\u00ed\u017eit si z\u00e1klad dan\u011b o tzv. <strong>\u201enezdaniteln\u00e9 \u010d\u00e1sti z\u00e1kladu dan\u011b\u201c<\/strong>. P\u0159i spln\u011bn\u00ed\u00a0z\u00e1konn\u00fdch podm\u00ednek si mohou fyzick\u00e9 osoby v r\u00e1mci sv\u00e9ho celoro\u010dn\u00edho z\u00e1kladu dan\u011b mimo jin\u00e9 ode\u010d\u00edst:<\/p>\n<ul>\n<li>p\u0159\u00edsp\u011bvky, kter\u00e9\u00a0ve zda\u0148ovac\u00edm obdob\u00ed zaplatili na sv\u00e9\u00a0da\u0148ov\u011b podporovan\u00e9 produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed a da\u0148ov\u011b podporovan\u00e9 poji\u0161t\u011bn\u00ed dlouhodob\u00e9 p\u00e9\u010de, jeho\u017e jsou pojistn\u00edkem,<\/li>\n<li>v celkov\u00e9m \u00fahrnu nejv\u00fd\u0161e <strong>48 000 K\u010d<\/strong> ro\u010dn\u011b.<\/li>\n<\/ul>\n<p>Odpo\u010det se vztahuje pouze na \u010d\u00e1stky p\u0159esahuj\u00edc\u00ed hranici pro st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek, tedy m\u011bs\u00ed\u010dn\u00ed vklad vy\u0161\u0161\u00ed ne\u017e <strong>1 700 K\u010d<\/strong> (ro\u010dn\u011b v\u00edce ne\u017e <strong>20 400 K\u010d<\/strong>).<\/p>\n<p><strong>V\u00fdhody pro fyzick\u00e9 osoby:<\/strong><\/p>\n<ul>\n<li>mohou si sn\u00ed\u017eit celoro\u010dn\u00ed da\u0148ov\u00fd z\u00e1klad\u00a0a\u017e o <strong>48 000 K\u010d<\/strong> ro\u010dn\u011b,<\/li>\n<li><strong>p\u0159i 15<\/strong><strong>% sazb\u011b<\/strong> dan\u011b \u010din\u00ed maxim\u00e1ln\u00ed \u00faspora na dani z p\u0159\u00edjm\u016f a\u017e <strong>7 200 K\u010d<\/strong>,<\/li>\n<li><strong>p\u0159i 23<\/strong><strong>% sazb\u011b<\/strong> dan\u011b \u010din\u00ed maxim\u00e1ln\u00ed \u00faspora a\u017e <strong>11 040 K\u010d<\/strong>.<\/li>\n<\/ul>\n<p>Z\u00e1kon o dan\u00edch z p\u0159\u00edjm\u016f podporuje\u00a0tak\u00e9 p\u0159\u00edsp\u011bvky na v\u00fd\u0161e zm\u00edn\u011bn\u00e9 produkty hrazen\u00e9 zam\u011bstnavatelem, pokud je pojistn\u00edkem s\u00e1m zam\u011bstnanec.<\/p>\n<p><strong>V\u00fdhody pro zam\u011bstnavatele:<\/strong><\/p>\n<ul>\n<li>mohou si za spln\u011bn\u00ed podm\u00ednek uveden\u00fdch v \u00a7 24 odst. 2 p\u00edsm. j) bod 4 ZDP sn\u00ed\u017eit z\u00e1klad dan\u011b o ve\u0161ker\u00e9\u00a0p\u0159\u00edsp\u011bvky, zaplacen\u00e9 na da\u0148ov\u011b podporovan\u00e9 produkty,<\/li>\n<li>a to bez limitu (podm\u00ednkou je p\u00edsemn\u00fd z\u00e1vazek).<\/li>\n<\/ul>\n<p><strong>V\u00fdhody pro zam\u011bstnance:<\/strong><\/p>\n<ul>\n<li>p\u0159\u00edsp\u011bvky zam\u011bstnavatele jsou osvobozen\u00e9 od dan\u011b a od pojistn\u00e9ho,<\/li>\n<li>do \u00fahrnn\u00e9 v\u00fd\u0161e a\u017e <strong>50 000 K\u010d<\/strong> ro\u010dn\u011b,<\/li>\n<li>\u010d\u00e1stky nad tento limit ji\u017e podl\u00e9haj\u00ed zdan\u011bn\u00ed.<\/li>\n<\/ul>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>Jin\u00fdmi slovy: Maxim\u00e1ln\u00ed \u00faspora 48 000 K\u010d se t\u00fdk\u00e1 p\u0159\u00edsp\u011bvk\u016f, kter\u00e9 si fyzick\u00e1 osoba sama plat\u00ed na sv\u00e9 spo\u0159en\u00ed na st\u00e1\u0159\u00ed a poji\u0161t\u011bn\u00ed dlouhodob\u00e9 p\u00e9\u010de. \u00daspora 50 000 K\u010d se vztahuje na p\u0159\u00edsp\u011bvky hrazen\u00e9 zam\u011bstnavatelem, kter\u00e9 jsou pro zam\u011bstnance osvobozen\u00e9 od dan\u011b a pojistn\u00e9ho.<\/p>\n<\/div>\n<h3>P\u0159\u00edklad: odpo\u010det 48 000 K\u010d nebo 50\u00a0000 K\u010d?<\/h3>\n<p><strong>Firma s.<\/strong><strong>r.<\/strong><strong>o. p\u0159isp\u00edv\u00e1 na z\u00e1klad\u011b p\u00edsemn\u00e9ho z\u00e1vazku sv\u00e9mu zam\u011bstnanci <\/strong><strong>5 000 K\u010d m\u011bs\u00ed\u010dn\u011b<\/strong><strong> na vybran\u00e9 produkty na st\u00e1\u0159\u00ed. <\/strong><strong>Jak se v tomto p\u0159\u00edpad\u011b po\u010d\u00edt\u00e1 da\u0148ov\u00e1 \u00faspora?<\/strong><\/p>\n<ul>\n<li><strong><em>Pro zam\u011bstnavatele:<\/em><\/strong><em> Cel\u00fd p\u0159\u00edsp\u011bvek se v souladu s \u00a7 24 odst. 2 p\u00edsm. j) bod 4 ZDP pova\u017euje za da\u0148ov\u011b uznateln\u00fd n\u00e1klad, celkem tedy <\/em><strong><em>60 000 K\u010d za rok<\/em><\/strong><em>.<\/em><\/li>\n<li><strong><em>Pro zam\u011bstnance:<\/em><\/strong><em> P\u0159\u00edsp\u011bvek je osvobozen od dan\u011b z p\u0159\u00edjm\u016f i od pojistn\u00e9ho do limitu <\/em><strong><em>50 000 K\u010d za rok<\/em><\/strong><em>.<\/em><\/li>\n<\/ul>\n<p><em>V na\u0161em p\u0159\u00edklad\u011b tedy plat\u00ed, \u017ee od ledna do \u0159\u00edjna je cel\u00fd m\u011bs\u00ed\u010dn\u00ed p\u0159\u00edsp\u011bvek 5 000 K\u010d <\/em><strong><em>osvobozen od dan\u011b a pojistn\u00e9ho<\/em><\/strong><em>, proto\u017ee se nep\u0159ekro\u010dil ro\u010dn\u00ed limit 50 000 K\u010d.\u00a0<\/em><\/p>\n<p><em>Od listopadu, kdy se ro\u010dn\u00ed limit 50 000 K\u010d p\u0159ekro\u010dil, u\u017e p\u0159\u00edsp\u011bvky <\/em><strong><em>podl\u00e9haj\u00ed zdan\u011bn\u00ed a odvod\u016fm<\/em><\/strong><em>. Za listopad a prosinec se tedy bude zda\u0148ovat 10 000 K\u010d (2 <\/em><em>\u00d7 5 000 K\u010d):<\/em><\/p>\n<ul>\n<li><em><strong>Zam\u011bstnanec<\/strong> zaplat\u00ed z t\u00e9to \u010d\u00e1stky da\u0148 z p\u0159\u00edjm\u016f 15 % a odvody ve v\u00fd\u0161i 11,6 %, tedy celkem p\u0159ibli\u017en\u011b <strong>2 660 K\u010d<\/strong>.<\/em><\/li>\n<li><em><strong>Zam\u011bstnavatel<\/strong> mus\u00ed z t\u011bchto dvou p\u0159\u00edsp\u011bvk\u016f zaplatit tak\u00e9 sv\u00e9 pojistn\u00e9 33,8 %, tedy <strong>3 380 K\u010d<\/strong>.<\/em><\/li>\n<\/ul>\n<p><em>Celkem bude zam\u011bstnavatele st\u00e1t tento benefit <\/em><strong><em>63 380 K\u010d <\/em><\/strong><em>(12 <\/em><em>\u00d7 5 000 K\u010d + 3 380 K\u010d).<\/em><\/p>\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                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15884\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a 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\/15884\">\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>V\u00fd\u0161e vkladu a st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek<\/h2>\n<p>St\u00e1tn\u00ed p\u0159\u00edsp\u011bvek lze dostat na smlouvy o:<\/p>\n<ul>\n<li>penzijn\u00edm p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem,<\/li>\n<li>dopl\u0148kov\u00e9m penzijn\u00edm spo\u0159en\u00ed.<\/li>\n<\/ul>\n<p>Od z\u00e1kladu dan\u011b si lze ode\u010d\u00edst jen tu \u010d\u00e1st m\u011bs\u00ed\u010dn\u00edho p\u0159\u00edsp\u011bvku, kter\u00e1 <strong>p\u0159evy\u0161uje hranici pro nejvy\u0161\u0161\u00ed st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek<\/strong> podle p\u0159\u00edslu\u0161n\u00e9ho z\u00e1kona. V\u00fd\u0161e st\u00e1tn\u00edho p\u0159\u00edsp\u011bvku z\u00e1vis\u00ed na tom, kolik \u00fa\u010dastn\u00edk do sv\u00e9ho spo\u0159en\u00ed m\u011bs\u00ed\u010dn\u011b vlo\u017e\u00ed \u2013 <strong>\u010d\u00edm vy\u0161\u0161\u00ed vklad, t\u00edm vy\u0161\u0161\u00ed p\u0159\u00edsp\u011bvek od st\u00e1tu<\/strong> (a\u017e do maxim\u00e1ln\u00ed \u010d\u00e1stky stanoven\u00e9 z\u00e1konem).<\/p>\n<p>Pozor: st\u00e1t p\u0159isp\u00edv\u00e1 a\u017e od m\u011bs\u00ed\u010dn\u00edho<strong> vkladu 500 K\u010d <\/strong>(d\u0159\u00edve to bylo 300 K\u010d). V\u00fd\u0161e p\u0159\u00edsp\u011bvku pak \u010din\u00ed 100 K\u010d + 20 % z \u010d\u00e1stky, kter\u00e1 tuto hranici p\u0159esahuje.<\/p>\n<ul>\n<li><strong>Minim\u00e1ln\u00ed st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek<\/strong> tak \u010din\u00ed <strong>100 K\u010d m\u011bs\u00ed\u010dn\u011b<\/strong> (p\u0159i vlo\u017een\u00ed 500 K\u010d).<\/li>\n<li><strong>Maxim\u00e1ln\u00ed st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek<\/strong> tak \u010din\u00ed <strong>340 K\u010d m\u011bs\u00ed\u010dn\u011b<\/strong> (p\u0159i vkladu 1\u202f700 K\u010d a v\u00edce).<\/li>\n<\/ul>\n<p><strong>P\u0159\u00edklad: <\/strong>Pokud si m\u011bs\u00ed\u010dn\u011b spo\u0159\u00edte 700 K\u010d, dostanete od st\u00e1tu 100 K\u010d + 40 K\u010d (20 % z 200 K\u010d), tedy dohromady 140 K\u010d.<\/p>\n<p>N\u00e1rok na st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek nem\u00e1 \u00fa\u010dastn\u00edk, kter\u00e9mu byl p\u0159izn\u00e1n starobn\u00ed d\u016fchod z d\u016fchodov\u00e9ho poji\u0161t\u011bn\u00ed.<\/p>\n<h3>P\u0159\u00edklad: penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem 2026<\/h3>\n<p><strong>Pan B\u00edl\u00fd m\u00e1 uzav\u0159enou smlouvu o penzijn\u00edm spo\u0159en\u00ed se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem. <\/strong><strong>V roce 2026 chce vyu\u017e\u00edt maxim\u00e1ln\u00ed da\u0148ov\u00fd odpo\u010det 48 000 K\u010d, na kolik K\u010d si m\u00e1 nastavit m\u011bs\u00ed\u010dn\u00ed vklad?<\/strong><\/p>\n<p>Od z\u00e1kladu dan\u011b lze ode\u010d\u00edst pouze \u010d\u00e1stku <strong>p\u0159esahuj\u00edc\u00ed hranici pro maxim\u00e1ln\u00ed st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek<\/strong>, tedy p\u0159\u00edsp\u011bvek nad <strong>1\u202f700 K\u010d m\u011bs\u00ed\u010dn\u011b<\/strong>.<\/p>\n<p>V\u00fdpo\u010det m\u011bs\u00ed\u010dn\u00edho p\u0159\u00edsp\u011bvku, kter\u00fd vyu\u017eije maxim\u00e1ln\u00ed odpo\u010det:<\/p>\n<ul>\n<li>M\u011bs\u00ed\u010dn\u00ed p\u0159\u00edsp\u011bvek pana B\u00edl\u00e9ho ozna\u010d\u00edme jako X.<\/li>\n<li>Ro\u010dn\u00ed odpo\u010det = (X \u2013 1\u202f700) \u00d7 12<\/li>\n<li>Chceme maxim\u00e1ln\u00ed odpo\u010det 48\u202f000 K\u010d \u2192 (X \u2013 1\u202f700) \u00d7 12 = 48\u202f000<\/li>\n<li>\u0158e\u0161en\u00ed: X \u2013 1\u202f700 = 48\u202f000 \u00f7 12 = 4\u202f000<\/li>\n<li>M\u011bs\u00ed\u010dn\u00ed p\u0159\u00edsp\u011bvek X = 1\u202f700 + 4\u202f000 = <strong>5\u202f700 K\u010d<\/strong><\/li>\n<\/ul>\n<p>Pan B\u00edl\u00fd by si tedy<strong> m\u011bl m\u011bs\u00ed\u010dn\u011b spo\u0159it 5\u202f700 K\u010d<\/strong>, aby vyu\u017eil maxim\u00e1ln\u00ed da\u0148ov\u00fd odpo\u010det 48\u202f000 K\u010d. P\u0159\u00edsp\u011bvky nad tuto \u010d\u00e1stku u\u017e da\u0148ov\u00fd odpo\u010det <strong>neovlivn\u00ed<\/strong>.<\/p>\n<h2>Dlouhodob\u00fd investi\u010dn\u00ed produkt<\/h2>\n<p>Dlouhodob\u00fd investi\u010dn\u00ed produkt (DIP) si m\u016f\u017eeme p\u0159edstavit jako investi\u010dn\u00ed \u00fa\u010det, na kter\u00e9m m\u016f\u017eeme pravideln\u011b nakupovat \u0161irokou paletu investi\u010dn\u00edch n\u00e1stroj\u016f, nap\u0159\u00edklad:<\/p>\n<ul>\n<li>hotovost,<\/li>\n<li>akcie, pod\u00edlov\u00e9 fondy,<\/li>\n<li>burzovn\u011b obchodovan\u00e9 fondy (ETF),<\/li>\n<li>burzovn\u011b obchodovan\u00e9 dluhopisy.<\/li>\n<\/ul>\n<p>Spo\u0159en\u00ed na dlouhodob\u00fd investi\u010dn\u00ed produkt lze, stejn\u011b jako jin\u00e9 da\u0148ov\u011b podporovan\u00e9 produkty (penzijn\u00ed spo\u0159en\u00ed, penzijn\u00edho p\u0159ipoji\u0161t\u011bn\u00ed, \u017eivotn\u00ed poji\u0161t\u011bn\u00ed), ode\u010d\u00edst ze z\u00e1kladu dan\u011b.<\/p>\n<p>Podm\u00ednky pro DIP:<\/p>\n<ul>\n<li>Investice mus\u00ed prob\u00edhat <strong>nejm\u00e9n\u011b 10 let<\/strong><\/li>\n<li>Lze je vyu\u017e\u00edvat\u00a0<strong>do 60 let v\u011bku<\/strong> st\u0159adatele.<\/li>\n<\/ul>\n<p><strong>Pozor:<\/strong> Maxim\u00e1ln\u00ed mo\u017en\u00fd da\u0148ov\u00fd odpo\u010det 48\u202f000 K\u010d za rok se vztahuje <strong>spole\u010dn\u011b na v\u0161echny da\u0148ov\u011b podporovan\u00e9 produkty dohromady<\/strong>, tak\u017ee limit se nes\u010d\u00edt\u00e1 zvl\u00e1\u0161\u0165 pro DIP a penzijn\u00ed spo\u0159en\u00ed.<\/p>\n<h3>P\u0159\u00edklad: kombinace produkt\u016f na st\u00e1\u0159\u00ed a limit 48\u00a0000 K\u010d<\/h3>\n<p><strong>Pan Modr\u00fd m\u00e1 ji\u017e n\u011bkolik let uzav\u0159enou smlouvu o dopl\u0148kov\u00e9m penzijn\u00ed spo\u0159en\u00ed s nastavenou m\u011bs\u00ed\u010dn\u00ed spl\u00e1tkou 3 000 K\u010d. Vedle toho m\u00e1 <\/strong><strong>tak\u00e9\u00a0soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed, na kter\u00e9\u00a0pravideln\u011b\u00a0<\/strong><strong>hrad\u00ed 2 500 K\u010d m\u011bs\u00ed\u010dn\u011b. <\/strong><strong>Jak se uplat\u0148uje da\u0148ov\u00fd odpo\u010det p\u0159i kombinaci v\u00edce produkt\u016f?<\/strong><\/p>\n<p><em>Od roku 2024 (a tedy i v roce 2026) nen\u00ed t\u0159eba \u0159e\u0161it limity pro jednotliv\u00e9 produkty zvl\u00e1\u0161\u0165, proto\u017ee maxim\u00e1ln\u00ed da\u0148ov\u00fd odpo\u010det 48\u202f000 K\u010d plat\u00ed souhrnn\u011b pro v\u0161echny da\u0148ov\u011b podporovan\u00e9 produkty dohromady.<\/em><\/p>\n<p><em>Pokud m\u00e1 tedy pan Modr\u00fd z\u00e1rove\u0148 dopl\u0148kov\u00e9 penzijn\u00ed spo\u0159en\u00ed i \u017eivotn\u00ed poji\u0161t\u011bn\u00ed, spo\u010d\u00edt\u00e1 si odpo\u010det z ka\u017ed\u00e9ho produktu samostatn\u011b, ale celkov\u00e1 \u010d\u00e1stka ode\u010dten\u00e1 od z\u00e1kladu dan\u011b nesm\u00ed p\u0159ekro\u010dit 48 000 K\u010d.<\/em><\/p>\n<p><em>Penzijn\u00ed spo\u0159en\u00ed:<\/em><\/p>\n<ul>\n<li><em>M\u011bs\u00ed\u010dn\u00ed p\u0159\u00edsp\u011bvek = 3 000 k\u010d.<\/em><\/li>\n<li><em>\u010c\u00e1stka nad hranici pro maxim\u00e1ln\u00ed st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek (1\u202f700 K\u010d) = 3\u202f000 \u2013 1\u202f700 = <strong>1\u202f300 K\u010d<\/strong>.<\/em><\/li>\n<li><em>Ro\u010dn\u00ed odpo\u010det = 1\u202f300 \u00d7 12 = <strong>15\u202f600 K\u010d<\/strong><\/em><\/li>\n<\/ul>\n<p><em>Soukrom\u00e9 \u017eivotn\u00ed poji\u0161t\u011bn\u00ed:<\/em><\/p>\n<ul>\n<li><em>M\u011bs\u00ed\u010dn\u00ed p\u0159\u00edsp\u011bvek = 2 500 K\u010d.<\/em><\/li>\n<li><em>Ro\u010dn\u00ed odpo\u010det = 2\u202f500 \u00d7 12 = <strong>30\u202f000 K\u010d<\/strong><\/em><\/li>\n<\/ul>\n<p><em><strong>Celkov\u00fd odpo\u010det: <\/strong>15\u202f600 + 30\u202f000 = <strong>45\u202f600 K\u010d. <\/strong>Pan Modr\u00fd m\u016f\u017ee vyu\u017e\u00edt cel\u00fd tento odpo\u010det, proto\u017ee je pod maxim\u00e1ln\u00edm limitem 48\u202f000 K\u010d.<\/em><\/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>Je v\u00fdhodn\u011bj\u0161\u00ed \u201epenzijko\u201c nebo \u201eDIP\u201c?<\/h2>\n<p>Dle informac\u00ed investi\u010dn\u00ed spole\u010dnosti CYRRUS a dal\u0161\u00edch finan\u010dn\u00edch expert\u016f nab\u00edz\u00ed Dlouhodob\u00fd investi\u010dn\u00ed produkt (DIP) oproti tradi\u010dn\u00edmu penzijn\u00edmu spo\u0159en\u00ed (DPS) mnohem \u0161ir\u0161\u00ed mo\u017enosti investov\u00e1n\u00ed, ni\u017e\u0161\u00ed poplatky a vy\u0161\u0161\u00ed flexibilitu. P\u0159esto je t\u0159eba vz\u00edt v \u00favahu, \u017ee DIP <strong>nem\u00e1 st\u00e1tn\u00ed p\u0159\u00edsp\u011bvek<\/strong>, kter\u00fd je typick\u00fd pro klasick\u00e9 penzijn\u00ed spo\u0159en\u00ed, a jeho investice nesou tr\u017en\u00ed riziko.<\/p>\n<p>V \u010dem jsou hlavn\u00ed rozd\u00edly:<\/p>\n<ul>\n<li><strong>Investi\u010dn\u00ed mo\u017enosti: <\/strong>Zat\u00edmco penzijko je omezeno na fondy penzijn\u00ed spole\u010dnosti, DIP umo\u017e\u0148uje investovat do akci\u00ed, dluhopis\u016f, pod\u00edlov\u00fdch fond\u016f a n\u00edzkon\u00e1kladov\u00fdch ETF, tak\u017ee si m\u016f\u017eete sestavit vlastn\u00ed strategii podle preferovan\u00e9ho rizika a o\u010dek\u00e1van\u00e9ho v\u00fdnosu.<\/li>\n<li><strong>Poplatky:<\/strong> Tradi\u010dn\u00ed penzijn\u00ed fondy \u010dasto \u00fa\u010dtuj\u00ed 1 % ro\u010dn\u011b z celkov\u00e9 \u010d\u00e1stky plus 15 % ze zisku, co\u017e m\u016f\u017ee znamenat n\u00e1klady a\u017e 2\u202f% ro\u010dn\u011b. DIP obvykle nab\u00edz\u00ed ni\u017e\u0161\u00ed spr\u00e1vn\u00ed poplatek (nap\u0159. kolem 0,5\u202f% ro\u010dn\u011b), tak\u017ee v\u00edce pen\u011bz z\u016fst\u00e1v\u00e1 investov\u00e1no.<\/li>\n<li><strong>V\u00fdnosy: <\/strong>D\u00edky flexibiln\u00edmu portfoliu a ni\u017e\u0161\u00edm n\u00e1klad\u016fm v\u00e1m m\u016f\u017ee DIP d\u00e1t vy\u0161\u0161\u00ed dlouhodob\u00e9 zhodnocen\u00ed ne\u017e konzervativn\u00ed penzijn\u00ed fondy.<\/li>\n<li><strong>Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed:<\/strong> Stejn\u011b jako u penzijka lze u DIP ode\u010d\u00edst a\u017e 48\u202f000\u202fK\u010d ro\u010dn\u011b ze z\u00e1kladu dan\u011b, co\u017e plat\u00ed i p\u0159i kombinaci v\u00edce produkt\u016f na st\u00e1\u0159\u00ed.<\/li>\n<li><strong>P\u0159\u00edsp\u011bvky od zam\u011bstnavatele:<\/strong> Na DIP m\u016f\u017ee tak\u00e9 p\u0159isp\u00edvat zam\u011bstnavatel. Tyto p\u0159\u00edsp\u011bvky jsou da\u0148ov\u011b zv\u00fdhodn\u011bn\u00e9 a\u017e do 50\u202f000\u202fK\u010d ro\u010dn\u011b a pro zam\u011bstnance jsou osvobozeny od dan\u011b a pojistn\u00e9ho.<\/li>\n<li><strong>St\u00e1tn\u00ed p\u0159\u00edsp\u011bvek:<\/strong> Penzijn\u00ed spo\u0159en\u00ed nab\u00edz\u00ed p\u0159\u00edmou podporu od st\u00e1tu a\u017e 340\u202fK\u010d m\u011bs\u00ed\u010dn\u011b, kterou DIP nenab\u00edz\u00ed.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Da\u0148ov\u011b podporovan\u00e9 produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed Da\u0148ov\u011b podporovan\u00e9 produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed upravuje \u00a7 15a z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f (ZDP). Jedn\u00e1 &#8230;<\/p>\n","protected":false},"author":10,"featured_media":15885,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[12,8],"tags":[64,85,75,86,128,297],"class_list":["post-15884","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu","tag-nemocenske-pojisteni","tag-socialni-a-zdravotni-pojisteni","tag-socialni-pojisteni","tag-zamestnanecke-benefity","tag-zdravotni-pojisteni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15884","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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=15884"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15884\/revisions"}],"predecessor-version":[{"id":18818,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15884\/revisions\/18818"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15885"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15884"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15884"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15884"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}