{"id":1718,"date":"2026-02-16T19:38:33","date_gmt":"2026-02-16T18:38:33","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/nezdanitelne-polozky-roce-2020-snizte-si-danovy-zaklad-usetrete\/"},"modified":"2026-02-16T19:38:35","modified_gmt":"2026-02-16T18:38:35","slug":"nezdanitelne-polozky-snizte-si-danovy-zaklad-a-usetrete","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/nezdanitelne-polozky-snizte-si-danovy-zaklad-a-usetrete\/","title":{"rendered":"Nezdaniteln\u00e9 polo\u017eky v roce 2025\/2026: sni\u017ete si da\u0148ov\u00fd z\u00e1klad a u\u0161et\u0159ete"},"content":{"rendered":"

Nezdaniteln\u00e9 \u010d\u00e1sti z\u00e1kladu dan\u011b mohou uplatnit zam\u011bstnanci i OSV\u010c. Zam\u011bstnanci je uplat\u0148uj\u00ed v ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00ed<\/a> a OSV\u010c v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed, kter\u00e9 za rok 2025 pod\u00e1vaj\u00ed na ja\u0159e 2026.<\/p>\n

Abyste jako zam\u011bstnanci nezdaniteln\u00e9 polo\u017eky vyu\u017eili, vypl\u0148te u zam\u011bstnavatele p\u0159\u00edslu\u0161n\u00e9 kolonky v r\u016f\u017eov\u00e9m formul\u00e1\u0159i Prohl\u00e1\u0161en\u00ed k dani<\/a>. S t\u00edm v\u00e1m pom\u016f\u017ee zam\u011bstnavatel nebo mzdov\u00e1 \u00fa\u010detn\u00ed.<\/p>\n

A\u0165 u\u017e jste zam\u011bstnanec nebo OSV\u010c, mus\u00edte n\u00e1rok na uplatn\u011bn\u00ed nezdaniteln\u00e9 polo\u017eky dolo\u017eit pat\u0159i\u010dn\u00fdm dokumentem<\/strong>. Nyn\u00ed si projdeme v\u0161echny nezdaniteln\u00e9 polo\u017eky a dokumenty, kter\u00e9 k nim pot\u0159ebujete.<\/p>\n

1. \u00daroky z hypot\u00e9ky nebo \u00fav\u011bru ze stavebn\u00edho spo\u0159en\u00ed<\/h2>\n

Pokud jste si po\u0159\u00eddili d\u016fm nebo byt k vlastn\u00edmu bydlen\u00ed a pravideln\u011b spl\u00e1c\u00edte hypot\u00e9ku nebo \u00fav\u011br ze stavebn\u00edho spo\u0159en\u00ed, m\u016f\u017eete si ze z\u00e1kladu dan\u011b ode\u010d\u00edst a\u017e 150 000 K\u010d<\/strong> (v p\u0159\u00edpad\u011b \u00fav\u011br\u016f sjednan\u00fdch do konce roku 2020 je maxim\u00e1ln\u00ed v\u00fd\u0161e odpo\u010dtu 300 000 K\u010d). Vlastn\u00edte-li nemovitost pro \u00fa\u010dely podnik\u00e1n\u00ed nebo ji pronaj\u00edm\u00e1te, z\u00e1klad dan\u011b si t\u00edmto zp\u016fsobem sn\u00ed\u017eit nem\u016f\u017eete.<\/p>\n

Ode\u010d\u00edst si m\u016f\u017eete pouze zaplacen\u00e9 \u00faroky, nikoliv cel\u00e9 spl\u00e1tky. Pen\u00edze, kter\u00e9 v\u00e1m z dan\u011b ode\u010dtou, p\u0159edstavuj\u00ed 15 % ze zaplacen\u00fdch \u00farok\u016f.<\/p>\n

P\u0159\u00edklad<\/strong>: Pokud m\u00e1te hypot\u00e9ku od roku 2020 nebo d\u0159\u00edv\u011bj\u0161\u00ed a v uplynul\u00e9m roce jste na \u00faroc\u00edch z hypot\u00e9ky zaplatili 200 000 K\u010d, celou \u010d\u00e1stku uvedete do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a na dan\u00edch celkem u\u0161et\u0159\u00edte 30 000 K\u010d (15 % z \u010d\u00e1stky zaplacen\u00e9 na \u00faroc\u00edch). Pokud jste hypot\u00e9ku z\u00edskali v roce 2021 nebo pozd\u011bji a za uplynul\u00fd rok jste na \u00faroc\u00edch zaplatili 200 000 K\u010d, z \u010d\u00e1stky si do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed m\u016f\u017eete uv\u00e9st 150 000 K\u010d a na dan\u00edch tak u\u0161et\u0159\u00edte maxim\u00e1ln\u00ed mo\u017enou \u010d\u00e1stku 22 500 K\u010d (15 % z dan\u00e9 \u010d\u00e1stky).<\/p>\n

K prok\u00e1z\u00e1n\u00ed tohoto odpo\u010dtu p\u0159ilo\u017ete k da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed nebo ro\u010dn\u00edmu z\u00fa\u010dtov\u00e1n\u00ed potvrzen\u00ed o v\u00fd\u0161i zaplacen\u00fdch \u00farok\u016f<\/strong> od banky nebo stavebn\u00ed spo\u0159itelny. Banky i spo\u0159itelny ho pos\u00edlaj\u00ed automaticky, tak\u017ee si o n\u011bj nemus\u00edte \u0159\u00edkat.<\/p>\n

P\u0159e\u010dt\u011bte si tak\u00e9, kter\u00e9 da\u0148ov\u00e9 slevy letos uplatn\u00edte >><\/a><\/p>\n

2. Odpo\u010det za penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed<\/h2>\n

M\u00e1te-li sjednan\u00e9 penzijko se st\u00e1tn\u00edm p\u0159\u00edsp\u011bvkem, m\u016f\u017eete si od z\u00e1kladu dan\u011b ode\u010d\u00edst zaplacen\u00e9 pojistn\u00e9 za uplynul\u00fd rok. Ro\u010dn\u011b si m\u016f\u017eete da\u0148ov\u00fd z\u00e1klad sn\u00ed\u017eit a\u017e o 48 000 K\u010d.<\/p>\n

Abyste na \u00fasporu dos\u00e1hli, museli jste si v roce 2025 pos\u00edlat m\u011bs\u00ed\u010dn\u011b na penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed 1 700 K\u010d a v\u00edce <\/strong>(p\u0159\u00edpadn\u00e9 p\u0159\u00edsp\u011bvky zam\u011bstnavatele se do toho nepo\u010d\u00edtaj\u00ed).<\/p>\n

P\u0159\u00edklad:<\/strong> Pokud jste si v roce 2025 ka\u017ed\u00fd m\u011bs\u00edc na penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed odkl\u00e1dali 1 700 K\u010d<\/strong>, ro\u010dn\u011b jste si ulo\u017eili 20 400 K\u010d. Va\u0161e da\u0148ov\u00e1 \u00faspora bude 3 060 K\u010d<\/strong> (15 % z 20 400 K\u010d).<\/p>\n

Jestli\u017ee jste si m\u011bs\u00ed\u010dn\u011b odkl\u00e1dali 5 700 K\u010d<\/strong>, ro\u010dn\u011b jste si ulo\u017eili 68 400 K\u010d. Jen\u017ee od z\u00e1kladu dan\u011b si m\u016f\u017eete ode\u010d\u00edst maxim\u00e1ln\u011b 48 000 K\u010d. \u010c\u00e1stku tedy nepo\u010d\u00edt\u00e1te z 68 400 K\u010d, ale z 48 000 K\u010d. Vyjde v\u00e1m maxim\u00e1ln\u00ed mo\u017en\u00fd odpo\u010det ve v\u00fd\u0161i 7 200 K\u010d<\/strong> (15 % z 48 000 K\u010d).<\/p>\n

Jako doklad v\u00e1m poslou\u017e\u00ed potvrzen\u00ed o v\u00fd\u0161i vklad\u016f od penzijn\u00edho fondu, kter\u00e9 v\u00e1m p\u0159ijde automaticky po\u0161tou.<\/p>\n\n