{"id":1597,"date":"2026-01-20T18:54:33","date_gmt":"2026-01-20T17:54:33","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/velky-prehled-slev-dani-ktere-uplatnite-roce-2020\/"},"modified":"2026-01-20T18:54:35","modified_gmt":"2026-01-20T17:54:35","slug":"velky-prehled-slev-na-dani","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/velky-prehled-slev-na-dani\/","title":{"rendered":"Velk\u00fd p\u0159ehled slev na dani, kter\u00e9 uplatn\u00edte v roce 2025 a 2026"},"content":{"rendered":"<p>O slevy na dani mohou \u017e\u00e1dat krom\u011b zam\u011bstnanc\u016f tak\u00e9 <strong>OSV\u010c, <\/strong>pracuj\u00edc\u00ed <strong>starobn\u00ed d\u016fchodci<\/strong> nebo t\u0159eba lid\u00e9 v <strong>invalidn\u00edm d\u016fchodu<\/strong>.<\/p>\n<p>Slevy na dani uplat\u0148ujete:<\/p>\n<ul>\n<li>m\u011bs\u00ed\u010dn\u011b, pokud to umo\u017e\u0148uje z\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen ZDP),<\/li>\n<li>ro\u010dn\u011b v <strong>da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/strong>,<\/li>\n<li>nebo v ro\u010dn\u00edm <strong>z\u00fa\u010dtov\u00e1n\u00ed dan\u011b<\/strong> u zam\u011bstnavatele (obdoba da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, kter\u00e9 je ur\u010den\u00e9 pro zam\u011bstnance).<\/li>\n<\/ul>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/ma-povinnost-podat-danove-priznani\/\">P\u0159e\u010dt\u011bte si podrobnosti o da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed vs. ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00ed &gt;&gt;<\/a><\/p>\n<p>Aby za v\u00e1s slevy uplatnil zam\u011bstnavatel, mus\u00edte podepsat tzv. <em>prohl\u00e1\u0161en\u00ed poplatn\u00edka dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob ze z\u00e1visl\u00e9 \u010dinnosti<\/em> (zn\u00e1m\u011bj\u0161\u00ed jako r\u016f\u017eov\u00fd formul\u00e1\u0159). Prohl\u00e1\u0161en\u00ed m\u016f\u017eete podepsat v r\u00e1mci jednoho kalend\u00e1\u0159n\u00edho m\u011bs\u00edce pouze u jednoho zam\u011bstnavatele \u2013 nesm\u00edte ho v jednom m\u011bs\u00edci podepsat na v\u00edce m\u00edstech. Do prohl\u00e1\u0161en\u00ed uv\u00e1d\u00edte rovnou i sv\u00e9 n\u00e1roky na da\u0148ov\u00e9 slevy.<\/p>\n<p>V tomto \u010dl\u00e1nku popisujeme slevy na dani, kter\u00e9 si m\u016f\u017eete uplatnit <strong>v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed za rok 2024 a 2025<\/strong>.<\/p>\n<h2>Z\u00e1kladn\u00ed sleva na poplatn\u00edka<\/h2>\n<p>Na <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/diky-sleve-na-poplatnika-usetrite-na-danich-az-30-840-korun-rocne\/\">slevu na poplatn\u00edka<\/a> ve v\u00fd\u0161i <strong>30 840 korun na rok<\/strong> nebo <strong>2 570 K\u010d m\u011bs\u00ed\u010dn\u011b<\/strong> maj\u00ed n\u00e1rok v\u0161ichni zam\u011bstnanci, podnikatel\u00e9, pracuj\u00edc\u00ed d\u016fchodci \u010di matky na mate\u0159sk\u00e9 dovolen\u00e9, kte\u0159\u00ed m\u011bli alespo\u0148 \u010d\u00e1st roku zdaniteln\u00e9 p\u0159\u00edjmy \u2013 tedy pracovali a platili dan\u011b. D\u016fle\u017eit\u00e9 je, \u017ee pokud m\u00e1te v\u00edce zam\u011bstn\u00e1n\u00ed, m\u016f\u017eete o \u201ez\u00e1kladn\u00ed\u201c slevu na poplatn\u00edka po\u017e\u00e1dat v r\u00e1mci jednoho kalend\u00e1\u0159n\u00edho m\u011bs\u00edce jen u jednoho zam\u011bstnavatele.<\/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\/1597\">\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\/1597\">\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>Sleva na d\u00edt\u011b<\/h2>\n<p>N\u00e1rok na da\u0148ov\u00fd bonus z titulu da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b maj\u00ed krom\u011b zam\u011bstnanc\u016f i OSV\u010c, kte\u0159\u00ed spln\u00ed limit minim\u00e1ln\u00edch zdaniteln\u00fdch p\u0159\u00edjm\u016f z d\u00edl\u010d\u00edho da\u0148ov\u00e9ho z\u00e1kladu \u00a7 6 ZDP (p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti) a \u00a7 7 ZDP (p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti) \u2013 jedn\u00e1 se o \u0161estin\u00e1sobek minim\u00e1ln\u00ed mzdy platn\u00e9 k 1. 1. p\u0159\u00edslu\u0161n\u00e9ho kalend\u00e1\u0159n\u00edho roku. Ten pro da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za rok 2024 \u010din\u00ed 113 400 K\u010d (pro da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za rok 2025 \u010din\u00ed 124 800 K\u010d).<\/p>\n<p>Plat\u00ed, \u017ee slevu m\u016f\u017eete z\u00edskat na d\u00edt\u011b do <strong>18 let<\/strong>, kter\u00e9 s v\u00e1mi \u017eije ve spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti, nebo na d\u00edt\u011b do dovr\u0161en\u00ed v\u011bku <strong>26 let<\/strong>, kter\u00e9 studuje zp\u016fsobem p\u0159edepsan\u00fdm dle ZDP.<\/p>\n<p>N\u00e1rok na slevu na d\u00edt\u011b m\u00e1 v\u017edy jeden z rodi\u010d\u016f. Plat\u00ed to i tehdy, pokud m\u00e1te <strong>d\u00edt\u011b ve st\u0159\u00eddav\u00e9 p\u00e9\u010di<\/strong>. Jestli\u017ee se v tomto p\u0159\u00edpad\u011b nedohodnete, kdo slevu uplatn\u00ed, rozhodne to za v\u00e1s soud.<\/p>\n<p>Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b je <strong>odstup\u0148ovan\u00e9<\/strong> podle toho, kolik d\u011bt\u00ed m\u00e1te a na kolik d\u011bt\u00ed slevu uplat\u0148ujete.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td width=\"30%\"><strong>sleva na<\/strong><\/td>\n<td width=\"35%\"><strong>sleva m\u011bs\u00ed\u010dn\u011b v K\u010d<\/strong><\/td>\n<td width=\"35%\"><strong>sleva ro\u010dn\u011b v K\u010d<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>d\u00edt\u011b \u010d. 1<\/td>\n<td>1 267<\/td>\n<td>15 204<\/td>\n<\/tr>\n<tr>\n<td>d\u00edt\u011b \u010d. 2<\/td>\n<td>1 860<\/td>\n<td>22 320<\/td>\n<\/tr>\n<tr>\n<td>d\u00edt\u011b \u010d. 3 a dal\u0161\u00ed<\/td>\n<td>2 320<\/td>\n<td>27 840<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pokud m\u00e1 va\u0161e d\u00edt\u011b pr\u016fkaz ZTP\/P, m\u00e1te n\u00e1rok na <strong>dvojn\u00e1sobnou v\u00fd\u0161i da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b<\/strong>. \u010c\u00edslo v tabulce se v\u00e1m tedy n\u00e1sob\u00ed dv\u011bma.<\/p>\n<p><strong>Zaj\u00edmavost:<\/strong> \u201eZ\u00e1porn\u00e9 dan\u011b\u201c, tzv. da\u0148ov\u00e9ho bonusu, m\u016f\u017eete dos\u00e1hnout pouze prost\u0159ednictv\u00edm da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b, nikoliv prost\u0159ednictv\u00edm da\u0148ov\u00fdch slev. St\u00e1t v\u00e1m vyplat\u00ed da\u0148ov\u00fd bonus, pokud spln\u00edte podm\u00ednku minim\u00e1ln\u00edho ro\u010dn\u00edho p\u0159\u00edjmu plynouc\u00edho z d\u00edl\u010d\u00edho da\u0148ov\u00e9ho z\u00e1kladu \u00a7 6 ZDP (p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti) a \u00a7 7 ZDP (p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti) ve v\u00fd\u0161i \u0161estin\u00e1sobku minim\u00e1ln\u00ed mzdy platn\u00e9 k 1. 1. p\u0159\u00edslu\u0161n\u00e9ho zda\u0148ovac\u00edho obdob\u00ed (tj. kalend\u00e1\u0159n\u00edho roku), kter\u00fd pro da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed v roce 2024 \u010din\u00ed 113 400 K\u010d (pro da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za rok 2025 \u010din\u00ed 124 800 K\u010d).<\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/danove-zvyhodneni-vyzivovane-dite-pri-uzavreni-snatku\/\">P\u0159e\u010dt\u011bte si, jak to bude s da\u0148ov\u00fdm zv\u00fdhodn\u011bn\u00edm, kdy\u017e se va\u0161e d\u00edt\u011b vd\u00e1 nebo o\u017een\u00ed &gt;&gt;<\/a><\/p>\n<h2>Sleva na studenta<\/h2>\n<p>Od roku 2024 je tato da\u0148ov\u00e1 sleva zcela zru\u0161ena.<\/p>\n<h2>Sleva na um\u00edst\u011bn\u00ed d\u00edt\u011bte v p\u0159ed\u0161koln\u00edm za\u0159\u00edzen\u00ed pe\u010duj\u00edc\u00edm o d\u011bti p\u0159ed\u0161koln\u00edho v\u011bku (tzv. \u0161kolkovn\u00e9)<\/h2>\n<p>Od roku 2024 je tato da\u0148ov\u00e1 sleva zcela zru\u0161ena.<\/p>\n<h2>Sleva na man\u017eela \u010di man\u017eelku<\/h2>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/co-musite-splnit-pro-uplatneni-slevy-na-manzelku-v-roce-2022\/\">Sleva na man\u017eela \u010di man\u017eelku<\/a> nebo registrovan\u00e9ho partnera \u010di partnerku vych\u00e1z\u00ed na 24 840 K\u010d za rok, v p\u0159\u00edpad\u011b ZTP\/P se \u010d\u00e1stka dvojn\u00e1sobn\u011b zvy\u0161uje. Tuto slevu m\u016f\u017eete uplatnit <strong>pouze jednou ro\u010dn\u011b<\/strong> na z\u00e1klad\u011b da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed nebo ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed dan\u00ed.<\/p>\n<p>Pokud chcete slevu z\u00edskat, mus\u00edte splnit n\u011bkolik podm\u00ednek:<\/p>\n<ul>\n<li>\u017eijete v tzv. spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti,<\/li>\n<li>jste man\u017eel\u00e9 nebo registrovan\u00ed partne\u0159i,<\/li>\n<li>v\u00e1\u0161 prot\u011bj\u0161ek m\u00e1 maxim\u00e1ln\u00ed ro\u010dn\u00ed p\u0159\u00edjem do 68 000,- K\u010d, kter\u00fd je definovan\u00fd ZDP.<\/li>\n<\/ul>\n<p>Sleva na dani se tak t\u00fdk\u00e1 typicky maminek na rodi\u010dovsk\u00e9 dovolen\u00e9. Rodi\u010dovsk\u00fd p\u0159\u00edsp\u011bvek, soci\u00e1ln\u00ed d\u00e1vky nebo nap\u0159\u00edklad \u0161koln\u00ed stipendium se do \u010d\u00e1stky 68 000,- K\u010d nezapo\u010d\u00edt\u00e1vaj\u00ed. Za p\u0159\u00edjem se typicky v tomto p\u0159\u00edpad\u011b pova\u017euje <strong>hrub\u00e1 mzda, hrub\u00e9 p\u0159\u00edjmy z podnik\u00e1n\u00ed<\/strong> \u010di <strong>starobn\u00ed a invalidn\u00ed d\u016fchod<\/strong>.<\/p>\n<p>Pro uplatn\u011bn\u00ed t\u00e9to da\u0148ov\u00e9 slevy od roku 2024 je nutn\u00e9 splnit dal\u0161\u00ed zp\u0159\u00eds\u0148uj\u00edc\u00ed podm\u00ednku, a to \u017ee vy\u017eivovan\u00fd man\u017eel \/ man\u017eelka (registrovan\u00fd partner \/ registrovan\u00e1 partnerka) pe\u010duje o vy\u017eivovan\u00e9 d\u00edt\u011b do t\u0159\u00ed let v\u011bku ve spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti.<\/p>\n<p><strong>Tip:<\/strong> I kdy\u017e lze slevu uplatnit pouze ro\u010dn\u011b, neznamen\u00e1 to, \u017ee mus\u00edte b\u00fdt man\u017eel\u00e9 po cel\u00e9 zda\u0148ovac\u00ed obdob\u00ed. Pokud jste se vzali nap\u0159\u00edklad v \u010dervnu 2024, m\u00e1te n\u00e1rok na slevu na dani od \u010dervence do prosince 2024.<\/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>Sleva na dani pro invalidn\u00ed d\u016fchodce<\/h2>\n<p>Invalidn\u00ed d\u016fchodci si mohou <strong>p\u0159ivyd\u011bl\u00e1vat v zam\u011bstn\u00e1n\u00ed nebo jako OSV\u010c<\/strong>. V tom p\u0159\u00edpad\u011b mohou podle stupn\u011b invalidity uplatnit o slevu na dani \u2013 na m\u011bs\u00ed\u010dn\u00ed b\u00e1zi v zam\u011bstn\u00e1n\u00ed, p\u0159\u00edpadn\u011b ro\u010dn\u011b v r\u00e1mci da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Uplatn\u011bn\u00ed t\u00e9to da\u0148ov\u00e9 slevy nen\u00ed v\u00e1z\u00e1no pouze na p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti nebo p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti dle ZDP.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td width=\"30%\"><strong>stupe\u0148 invalidity<\/strong><\/td>\n<td width=\"35%\"><strong>sleva m\u011bs\u00ed\u010dn\u011b v K\u010d<\/strong><\/td>\n<td width=\"35%\"><strong>sleva ro\u010dn\u011b v K\u010d<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1. a 2.<\/td>\n<td>210<\/td>\n<td>2 520<\/td>\n<\/tr>\n<tr>\n<td>3.<\/td>\n<td>420<\/td>\n<td>5 040<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Sleva na dr\u017eitele pr\u016fkazu ZTP\/P<\/h2>\n<p>Dr\u017eitel\u00e9 pr\u016fkazu ZTP\/P maj\u00ed n\u00e1rok na slevu ve v\u00fd\u0161i 16 140 K\u010d ro\u010dn\u011b nebo 1 345 K\u010d m\u011bs\u00ed\u010dn\u011b.<\/p>\n<p><strong>Tip:<\/strong> Ke slev\u011b na ZTP\/P m\u00e1te samoz\u0159ejm\u011b n\u00e1rok i na slevu na poplatn\u00edka a pokud jste v invalidn\u00edm d\u016fchodu, n\u00e1le\u017e\u00ed v\u00e1m i tato sleva.<\/p>\n<p>V\u00edce \u010dl\u00e1nk\u016f o dan\u00edch a \u00fa\u010detnictv\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/\" target=\"_blank\" rel=\"noopener noreferrer\">si p\u0159e\u010dtete zde<\/a>.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><strong>Aktu\u00e1ln\u011b: <\/strong> <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-na-danove-slevy-u-podnikajicich-fyzickych-osob-u-dane-z-prijmu\/\">Jak na da\u0148ov\u00e9 slevy u podnikaj\u00edc\u00edch fyzick\u00fdch osob u dan\u011b z p\u0159\u00edjm\u016f?<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>O slevy na dani mohou \u017e\u00e1dat krom\u011b zam\u011bstnanc\u016f tak\u00e9 OSV\u010c, pracuj\u00edc\u00ed starobn\u00ed d\u016fchodci nebo t\u0159eba lid\u00e9 v invalidn\u00edm d\u016fchodu. Slevy na dani uplat\u0148ujete: m\u011bs\u00ed\u010dn\u011b, pokud &#8230;<\/p>\n","protected":false},"author":2,"featured_media":16154,"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":[64,62],"class_list":["post-1597","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu","tag-sleva-na-dani"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1597","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=1597"}],"version-history":[{"count":15,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1597\/revisions"}],"predecessor-version":[{"id":18485,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/1597\/revisions\/18485"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/16154"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=1597"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=1597"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=1597"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}