{"id":18428,"date":"2026-01-28T07:00:00","date_gmt":"2026-01-28T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=18428"},"modified":"2026-01-15T19:30:22","modified_gmt":"2026-01-15T18:30:22","slug":"vybrane-novinky-u-dane-z-prijmu-fyzickych-osob-v-roce-2026","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/vybrane-novinky-u-dane-z-prijmu-fyzickych-osob-v-roce-2026\/","title":{"rendered":"Vybran\u00e9 novinky u dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob v roce 2026"},"content":{"rendered":"<h2>Dopady zv\u00fd\u0161en\u00ed minim\u00e1ln\u00ed mzdy od roku 2026<\/h2>\n<p>Minim\u00e1ln\u00ed mzda je od roku 2026 zv\u00fd\u0161ena z\u00a0\u010d\u00e1stky 20.800,- K\u010d zv\u00fd\u0161ena na \u010d\u00e1stku K\u010d 22.400,- K\u010d. Dle ustanoven\u00ed \u00a7 21g odst. 1 ZDP se za minim\u00e1ln\u00ed mzdu pova\u017euje pro \u00fa\u010dely dan\u00ed z\u00a0p\u0159\u00edjm\u016f m\u011bs\u00ed\u010dn\u00ed minim\u00e1ln\u00ed mzda podle pr\u00e1vn\u00edch p\u0159edpis\u016f upravuj\u00edc\u00edch v\u00fd\u0161i minim\u00e1ln\u00ed mzdy:<\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li>\u00fa\u010dinn\u00e1 k\u00a0prvn\u00edmu dni p\u0159\u00edslu\u0161n\u00e9ho zda\u0148ovac\u00edho obdob\u00ed a<\/li>\n<li>neupraven\u00e1 s\u00a0ohledem na odpracovanou dobu a dal\u0161\u00ed okolnosti.<\/li>\n<\/ol>\n<p>Ukazatel minim\u00e1ln\u00ed mzdy je v\u00a0oblasti dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob d\u016fle\u017eit\u00fd zejm\u00e9na v\u00a0t\u011bchto oblastech:<\/p>\n<ul>\n<li>Dle ustanoven\u00ed \u00a7 4 odst. 1 p\u00edsm. h) ZDP se \u010d\u00e1stka minim\u00e1ln\u00ed mzdy pou\u017e\u00edv\u00e1 pro testov\u00e1n\u00ed osvobozen\u00ed pravideln\u011b vypl\u00e1cen\u00fdch d\u016fchod\u016f a penz\u00ed fyzick\u00fdch osob. P\u0159\u00edjem pravideln\u011b vypl\u00e1cen\u00e9ho d\u016fchodu nebo penze je od dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob osvobozen, pokud \u00fahrn takov\u00fdch p\u0159\u00edjm\u016f za kalend\u00e1\u0159n\u00ed rok \u010din\u00ed nejv\u00fd\u0161e \u010d\u00e1stku 36-n\u00e1sobku minim\u00e1ln\u00ed mzdy, kter\u00e1 je platn\u00e1 k\u00a01. 1. kalend\u00e1\u0159n\u00edho roku, za zda\u0148ovac\u00ed obdob\u00ed, do n\u00ed\u017e se v\u0161ak nezahrnuje v\u00fd\u0161e p\u0159\u00edplatku nebo p\u0159\u00edsp\u011bvku k\u00a0d\u016fchodu podle jin\u00fdch pr\u00e1vn\u00edch p\u0159edpis\u016f.<\/li>\n<li>Dle ustanoven\u00ed \u00a7 35d odst. 4 ZDP se \u010d\u00e1stka minim\u00e1ln\u00ed mzdy pou\u017e\u00edv\u00e1 pro testov\u00e1n\u00ed skute\u010dnosti, zda fyzick\u00e1 osoba m\u016f\u017ee uplatnit m\u011bs\u00ed\u010dn\u00ed da\u0148ov\u00fd bonus. V\u00a0tomto p\u0159\u00edpad\u011b je testov\u00e1no na jednu polovinu minim\u00e1ln\u00ed mzdy, tj. 11.200,- K\u010d.<\/li>\n<li>Dle ustanoven\u00ed \u00a7 35c odst. 4 ZDP se \u010d\u00e1stka minim\u00e1ln\u00ed mzdy pou\u017e\u00edv\u00e1 pro testov\u00e1n\u00ed skute\u010dnosti, zda fyzick\u00e1 osoba m\u016f\u017ee uplatnit ro\u010dn\u00ed da\u0148ov\u00fd bonus. V\u00a0tomto p\u0159\u00edpad\u011b je testov\u00e1no na 6-n\u00e1sobek minim\u00e1ln\u00ed mzdy, tj. 134.400,- K\u010d, co\u017e je minim\u00e1ln\u00ed \u010d\u00e1stka, kterou mus\u00ed fyzick\u00e1 osoba generovat ve smyslu sou\u010dtu p\u0159\u00edjm\u016f ze z\u00e1visl\u00e9 \u010dinnosti a p\u0159\u00edjm\u016f ze samostatn\u00e9 \u010dinnosti.<\/li>\n<\/ul>\n<h2>Dopady zv\u00fd\u0161en\u00ed pr\u016fm\u011brn\u00e9 mzdy od roku 2026<\/h2>\n<p>V\u00fd\u0161e tzv. pr\u016fm\u011brn\u00e9 mzdy se od roku 2026 zvy\u0161uje z\u00a0\u010d\u00e1stky 46.557,- K\u010d na 48.967,- K\u010d. Jedn\u00e1 se o ukazatel, kter\u00fd je z\u00e1sadn\u00ed pro stanoven\u00ed da\u0148ov\u00e9ho p\u00e1sma aplikace 15% nebo 23% sazby dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob. Od roku 2024 se testuje uplatn\u011bn\u00ed klouzav\u011b progresivn\u00ed sazby dan\u011b na 36-n\u00e1sobek pr\u016fm\u011brn\u00e9 mzdy. Od roku 2026 \u010din\u00ed ro\u010dn\u00ed limit 1.762.812,- K\u010d, m\u011bs\u00ed\u010dn\u00ed limit 146.901,- K\u010d. \u010c\u00e1stka z\u00e1kladu dan\u011b p\u0159evy\u0161uj\u00edc\u00ed uveden\u00fd ro\u010dn\u00ed nebo m\u011bs\u00ed\u010dn\u00ed limit se zda\u0148uje 23% sazbou dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob.<\/p>\n<p>D\u00e1le je ukazatel pr\u016fm\u011brn\u00e9 mzdy od roku 2024 pou\u017e\u00edv\u00e1n k\u00a0testov\u00e1n\u00ed limitu pro osvobozen\u00ed zam\u011bstnaneck\u00e9ho benefitu poskytovan\u00e9ho zam\u011bstnanci ve smyslu pln\u011bn\u00ed v\u00a0oblasti kultury, sportu, dovolen\u00e9, rekreace a po\u0159\u00edzen\u00ed zbo\u017e\u00ed nebo slu\u017eeb zdravotn\u00edho, l\u00e9\u010debn\u00e9ho hygienick\u00e9ho a obdobn\u00e9ho charakteru od zdravotnick\u00fdch za\u0159\u00edzen\u00ed, p\u0159i\u010dem\u017e tato \u00faprava doznala od roku 2025 zm\u011bny a dal\u0161\u00ed zm\u011bny od roku 2026.<\/p>\n<p>Od zda\u0148ovac\u00edho obdob\u00ed roku 2026 se dle ustanoven\u00ed \u00a7 6 odst. 9 p\u00edsm. d) ZDP osvobozuj\u00ed pln\u011bn\u00ed, kter\u00e1 nejsou mzdou, platem, odm\u011bnou ani n\u00e1hradou za u\u0161l\u00fd p\u0159\u00edjem (nov\u00e9 ustanoven\u00ed) poskytovan\u00e1 zam\u011bstnavatelem zam\u011bstnanci nebo rodinn\u00e9mu p\u0159\u00edslu\u0161n\u00edkovi z\u00a0FKSP, ze soci\u00e1ln\u00edho fondu, ze zisku (p\u0159\u00edjmu) po zdan\u011bn\u00ed anebo na vrub v\u00fddaj\u016f (n\u00e1klad\u016f), kter\u00e9 nejsou v\u00fddaji (n\u00e1klady) na dosa\u017een\u00ed, zaji\u0161t\u011bn\u00ed a udr\u017een\u00ed p\u0159\u00edjm\u016f, ve form\u011b:<\/p>\n<ul>\n<li>po\u0159\u00edzen\u00ed zbo\u017e\u00ed nebo slu\u017eeb zdravotn\u00edho, l\u00e9\u010debn\u00e9ho, hygienick\u00e9ho a obdobn\u00e9ho charakteru od zdravotnick\u00fdch za\u0159\u00edzen\u00ed nebo po\u0159\u00edzen\u00ed zdravotnick\u00fdch prost\u0159edk\u016f na l\u00e9ka\u0159sk\u00fd p\u0159edpis. Tato pln\u011bn\u00ed jsou osvobozena v\u00a0\u00fahrnu do v\u00fd\u0161e pr\u016fm\u011brn\u00e9 mzdy za zda\u0148ovac\u00ed obdob\u00ed, kter\u00e1 \u010din\u00ed pro rok 2026 \u010d\u00e1stku 48.967,- K\u010d,<\/li>\n<li>pou\u017eit\u00ed vzd\u011bl\u00e1vac\u00edch nebo rekrea\u010dn\u00edch za\u0159\u00edzen\u00ed, poskytnut\u00ed rekreace nebo z\u00e1jezdu, pou\u017eit\u00ed za\u0159\u00edzen\u00ed p\u00e9\u010de o d\u011bti p\u0159ed\u0161koln\u00edho v\u011bku v\u010detn\u011b mate\u0159sk\u00e9 \u0161koly podle \u0161kolsk\u00e9ho z\u00e1kona, knihovny zam\u011bstnavatele nebo t\u011blov\u00fdchovn\u00fdch a sportovn\u00edch za\u0159\u00edzen\u00ed nebo poskytnut\u00ed p\u0159\u00edsp\u011bvku na kulturn\u00ed nebo sportovn\u00ed akce nebo p\u0159\u00edsp\u011bvku na ti\u0161t\u011bn\u00e9 knihy, v\u010detn\u011b obr\u00e1zkov\u00fdch knih pro d\u011bti, mimo knih, ve kter\u00fdch reklama p\u0159esahuje 50 % plochy. Tato pln\u011bn\u00ed jsou osvobozena v\u00a0\u00fahrnu do v\u00fd\u0161e poloviny pr\u016fm\u011brn\u00e9 mzdy za zda\u0148ovac\u00ed obdob\u00ed, kter\u00e1 pro rok 2026 \u010din\u00ed \u010d\u00e1stku 23.278,50 K\u010d.<\/li>\n<\/ul>\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>Osvobozen\u00ed p\u0159\u00edjm\u016f z\u00a0prodeje obchodn\u00edch pod\u00edl\u016f, cenn\u00fdch pap\u00edr\u016f a kryptom\u011bn<\/h2>\n<p>Pro zda\u0148ovac\u00ed obdob\u00ed roku 2025 dle ustanoven\u00ed \u00a7 4 odst. 3 ZDP platilo, krom\u011b dal\u0161\u00edch z\u00e1konn\u00fdch ustanoven\u00ed ZDP pro osvobozen\u00ed p\u0159\u00edjm\u016f z\u00a0prodeje obchodn\u00edch pod\u00edl\u016f, cenn\u00fdch pap\u00edr\u016f a kryptom\u011bn, \u017ee osvobozen\u00ed p\u0159\u00edjm\u016f z\u00a0prodeje se neuplatn\u00ed v\u00a0\u00fahrnu p\u0159\u00edjm\u016f v\u011bt\u0161\u00edho 40.000.000,- K\u010d s\u00a0t\u00edm, \u017ee se do \u00fahrnu p\u0159\u00edjmu zapo\u010d\u00edt\u00e1vaj\u00ed p\u0159\u00edjmy z\u00a0\u00faplatn\u00e9ho p\u0159evodu pod\u00edlu v\u00a0obchodn\u00ed korporaci osvobozen\u00e9 dle \u00a7 4 odst. 1 p\u00edsm. q) ZDP, prodeje cenn\u00e9ho pap\u00edru osvobozen\u00e9 dle \u00a7 4 odst. 1 p\u00edsm. u) ZDP a kryptoaktiva osvobozen\u00e9 dle \u00a7 4 odst. 1 p\u00edsm. zk) ZDP.<\/p>\n<p>Od zda\u0148ovac\u00edho obdob\u00ed roku 2026 se do v\u00fd\u0161e uveden\u00e9ho \u00fahrnu p\u0159\u00edjm\u016f zapo\u010d\u00edt\u00e1vaj\u00ed pouze p\u0159\u00edjmy z\u00a0\u00faplatn\u00e9ho p\u0159evodu kryptoaktiva osvobozen\u00e9 dle \u00a7 4 odst. 1 p\u00edsm. zk) ZDP.<\/p>\n<h2>Horn\u00ed hranice pro uplatn\u011bn\u00ed poskytnut\u00fdch bez\u00faplatn\u00fdch pln\u011bn\u00ed (dar\u016f) od da\u0148ov\u00e9ho z\u00e1kladu jako nezdaniteln\u00e9 \u010d\u00e1sti z\u00e1kladu dan\u011b v\u00a0roce 2026<\/h2>\n<p>Pro zda\u0148ovac\u00ed obdob\u00ed let 2024 a\u017e 2026 je mo\u017en\u00e9 po spln\u011bn\u00ed dal\u0161\u00edch z\u00e1konn\u00fdch podm\u00ednek uplatnit hodnotu poskytnut\u00fdch dar\u016f a\u017e do v\u00fd\u0161e 30 % z\u00e1kladu dan\u011b.<\/p>\n<h2>Poskytov\u00e1n\u00ed n\u00e1hrad zam\u011bstnanc\u016fm za pr\u00e1ci na d\u00e1lku<\/h2>\n<p>P\u0159i poskytnut\u00ed n\u00e1hrad zam\u011bstnavatelem zam\u011bstnanc\u016fm za pr\u00e1ci na d\u00e1lku doch\u00e1z\u00ed dle p\u0159\u00edslu\u0161n\u00e9 vyhl\u00e1\u0161ky Ministerstva pr\u00e1ce a soci\u00e1ln\u00edch v\u011bc\u00ed \u010cesk\u00e9 republiky ke sn\u00ed\u017een\u00ed z\u00a0\u010d\u00e1stky 4,80 K\u010d na 4,70 K\u010d za ka\u017edou zapo\u010datou hodinu.<\/p>\n<h2>Zm\u011bny u sr\u00e1\u017ekov\u00e9 dan\u011b zam\u011bstnanc\u016f od roku 2026<\/h2>\n<p>U dohod o proveden\u00ed pr\u00e1ce se od roku 2026 m\u011bn\u00ed hranice pro aplikaci sr\u00e1\u017ekov\u00e9 dan\u011b. Pokud zam\u011bstnanec vykon\u00e1vaj\u00edc\u00ed pr\u00e1ci na z\u00e1klad\u011b dohody o proveden\u00ed pr\u00e1ce neu\u010din\u00ed prohl\u00e1\u0161en\u00ed (\u010destn\u00e9 prohl\u00e1\u0161en\u00ed poplatn\u00edka dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob pro \u00fa\u010dely uplatn\u011bn\u00ed da\u0148ov\u00fdch slev a da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b (r\u016f\u017eov\u00e9 prohl\u00e1\u0161en\u00ed)) u sv\u00e9ho zam\u011bstnavatele a zdaniteln\u00fd m\u011bs\u00ed\u010dn\u00ed p\u0159\u00edjem bude men\u0161\u00ed nebo roven \u010d\u00e1stce 11.999,- K\u010d bude aplikov\u00e1na sr\u00e1\u017ekov\u00e1 da\u0148 ze mzdy.<\/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\/18428\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Odeb\u00edrejte \u00fa\u010detn\u00ed a da\u0148ov\u00e9 novinky srozumiteln\u011b a v\u010das            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    Zadejte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010detn\u00ed a da\u0148ov\u00e9 tipy v\u00e1m budou chodit p\u0159\u00edmo do e-mailu.                    <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=\"N\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18428\">\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>Shrnut\u00ed<\/h2>\n<p>V\u00a0oblasti dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob doch\u00e1z\u00ed od roku 2026 ke zm\u011bn\u00e1m v\u00a0n\u011bkolika oblastech. Mezi nejd\u016fle\u017eit\u011bj\u0161\u00ed pat\u0159\u00ed zejm\u00e9na zv\u00fd\u0161en\u00ed minim\u00e1ln\u00ed mzdy, kter\u00e1 slou\u017e\u00ed v\u00a0oblasti dan\u011b z\u00a0p\u0159\u00edjm\u016f rovn\u011b\u017e jako ukazatel pro testov\u00e1n\u00ed n\u011bkter\u00fdch da\u0148ov\u00fdch instrument\u016f (nap\u0159\u00edklad osvobozen\u00ed pravideln\u011b vypl\u00e1cen\u00fdch d\u016fchod\u016f a penz\u00ed, pr\u00e1vo uplatn\u011bn\u00ed da\u0148ov\u00e9ho bonusu). D\u00e1le je nutn\u00e9 nezapomenout na zv\u00fd\u0161en\u00ed pr\u016fm\u011brn\u00e9 mzdy, kter\u00e1 slou\u017e\u00ed jako ukazatel pro aplikaci vy\u0161\u0161\u00ed sazby dan\u011b z\u00a0p\u0159\u00edjm\u016f fyzick\u00fdch osob ve smyslu m\u011bs\u00ed\u010dn\u00edho zdan\u011bn\u00ed mzdy a ro\u010dn\u00edho zdan\u011bn\u00ed fyzick\u00e9 osoby, jako\u017e i ukazatel pro osvobozen\u00ed vybran\u00fdch zam\u011bstnaneck\u00fdch benefit\u016f. Rovn\u011b\u017e doch\u00e1z\u00ed od roku 2026 ke zm\u011bn\u011b jednoho z\u00a0test\u016f pro osvobozen\u00ed p\u0159\u00edjm\u016f z\u00a0prodeje obchodn\u00edch pod\u00edl\u016f, cenn\u00fdch pap\u00edr\u016f a kryptom\u011bn. Pro zda\u0148ovac\u00ed obdob\u00ed roku 2026 z\u016fst\u00e1v\u00e1 zachov\u00e1na horn\u00ed hranice pro uplatn\u011bn\u00ed poskytnut\u00fdch bez\u00faplatn\u00fdch pln\u011bn\u00ed (dar\u016f) jako\u017eto nezdaniteln\u00e9 \u010d\u00e1sti z\u00e1kladu dan\u011b. Je provedeno sn\u00ed\u017een\u00ed n\u00e1hrady za pr\u00e1ci na d\u00e1lku. A kone\u010dn\u011b od roku 2026 doch\u00e1z\u00ed je\u0161t\u011b nap\u0159\u00edklad ke zm\u011bn\u011b limitu pro aplikaci sr\u00e1\u017ekov\u00e9 dan\u011b u dohod o proveden\u00ed pr\u00e1ce, pokud poplatn\u00edk u zam\u011bstnavatele nepodepsal \u010destn\u00e9 prohl\u00e1\u0161en\u00ed pro uplatn\u011bn\u00ed da\u0148ov\u00fdch slev a da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dopady zv\u00fd\u0161en\u00ed minim\u00e1ln\u00ed mzdy od roku 2026 Minim\u00e1ln\u00ed mzda je od roku 2026 zv\u00fd\u0161ena z\u00a0\u010d\u00e1stky 20.800,- K\u010d zv\u00fd\u0161ena na \u010d\u00e1stku K\u010d 22.400,- K\u010d. Dle ustanoven\u00ed &#8230;<\/p>\n","protected":false},"author":12,"featured_media":18429,"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":[77,68],"class_list":["post-18428","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-danove-priznani","tag-osvobozeni-od-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18428","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=18428"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18428\/revisions"}],"predecessor-version":[{"id":18444,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18428\/revisions\/18444"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/18429"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=18428"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=18428"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=18428"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}