{"id":6210,"date":"2026-01-20T18:44:41","date_gmt":"2026-01-20T17:44:41","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=6210"},"modified":"2026-01-20T18:44:43","modified_gmt":"2026-01-20T17:44:43","slug":"sleva-na-poplatnika-kdo-ma-narok-a-kolik-je","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/sleva-na-poplatnika-kdo-ma-narok-a-kolik-je\/","title":{"rendered":"Sleva na poplatn\u00edka 2025 a 2026: kdo na ni m\u00e1 n\u00e1rok a kolik je?"},"content":{"rendered":"<p>Na slevu v pln\u00e9 v\u00fd\u0161i maj\u00ed n\u00e1rok v\u0161ichni poplatn\u00edci, kte\u0159\u00ed m\u011bli <strong>alespo\u0148 \u010d\u00e1st roku zdaniteln\u00e9 p\u0159\u00edjmy<\/strong> (tzn. podnikali, nebo byli zam\u011bstnan\u00ed). To znamen\u00e1, \u017ee i kdy\u017e jste nem\u011bli p\u0159\u00edjmy v\u0161ech 12 m\u011bs\u00edc\u016f, <strong>uplatn\u00edte si slevu v pln\u00e9 v\u00fd\u0161i<\/strong>. Jej\u00ed v\u00fd\u0161e se ka\u017ed\u00fdm rokem vlivem inflace zvy\u0161uje.<\/p>\n<h2>Kdo m\u00e1 n\u00e1rok na slevu na poplatn\u00edka a kolik je?<\/h2>\n<h3>Sleva na poplatn\u00edka OSV\u010c<\/h3>\n<p>Pro rok 2025 a 2026 \u010din\u00ed <strong>ro\u010dn\u00ed sleva na poplatn\u00edka 30 840 K\u010d<\/strong>. V t\u00e9to v\u00fd\u0161i si ji uplatn\u00edte v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed, kter\u00e9 budete odevzd\u00e1vat na ja\u0159e 2026 za rok 2025. Jako OSV\u010c si da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1te sami, nebo ho za v\u00e1s zpracov\u00e1v\u00e1 da\u0148ov\u00fd poradce.<\/p>\n<p>V takov\u00e9m p\u0159\u00edpad\u011b si slevu na poplatn\u00edka <strong>uplatn\u00edte jednor\u00e1zov\u011b<\/strong> a sn\u00ed\u017e\u00edte si o ni vypo\u010dtenou da\u0148.<\/p>\n<h3>Sleva na poplatn\u00edka zam\u011bstnanec<\/h3>\n<p>Jako zam\u011bstnanci si zpravidla uplat\u0148ujete <strong>m\u011bs\u00ed\u010dn\u00ed slevu na poplatn\u00edka ve v\u00fd\u0161i 2 570 K\u010d<\/strong>. D\u00edky tomu v\u00e1m zam\u011bstnavatel vypl\u00e1c\u00ed vy\u0161\u0161\u00ed \u010distou mzdu, ne\u017e kdybyste slevu v pr\u016fb\u011bhu roku pravideln\u011b neuplat\u0148ovali.<\/p>\n<p>To sam\u00e9 plat\u00ed i pro brig\u00e1dn\u00edky, kte\u0159\u00ed si p\u0159ivyd\u011bl\u00e1vaj\u00ed na <strong>DPP nebo DP\u010c<\/strong>.<\/p>\n<p>Ale pozor \u2013 slevu v\u00e1m m\u011bs\u00ed\u010dn\u011b od mzdy m\u016f\u017ee ode\u010d\u00edtat <strong>jen jeden zam\u011bstnavatel, u kter\u00e9ho podep\u00ed\u0161ete tzv. \u201er\u016f\u017eov\u00e9 prohl\u00e1\u0161en\u00ed\u201c<\/strong>. Ofici\u00e1ln\u011b se mu \u0159\u00edk\u00e1 <a href=\"https:\/\/financnisprava.gov.cz\/assets\/tiskopisy\/5457_27.pdf?202501071325\" target=\"_blank\" rel=\"noopener\">prohl\u00e1\u0161en\u00ed poplatn\u00edka dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob ze z\u00e1visl\u00e9 \u010dinnosti<\/a>.<\/p>\n<p>Jde o formul\u00e1\u0159, kter\u00fd stanovuje zp\u016fsob zdan\u011bn\u00ed u zam\u011bstnavatele (resp. <strong>zp\u016fsob odv\u00e1d\u011bn\u00ed z\u00e1loh na da\u0148 z p\u0159\u00edjm\u016f<\/strong>). Zam\u011bstnavatel v\u00e1m bu\u010fto sraz\u00ed da\u0148ovou z\u00e1lohu a odvede ji st\u00e1tu, nebo v\u00e1m z p\u0159\u00edjmu rovnou strhne kone\u010dnou sr\u00e1\u017ekovou da\u0148.<\/p>\n<figure id=\"attachment_6212\" aria-describedby=\"caption-attachment-6212\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-6212\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/roman-spiridonov-qI9H5nyhrV8-unsplash-1024x680.jpg\" alt=\"\" width=\"1024\" height=\"680\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/roman-spiridonov-qI9H5nyhrV8-unsplash-1024x680.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/roman-spiridonov-qI9H5nyhrV8-unsplash-300x199.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/roman-spiridonov-qI9H5nyhrV8-unsplash-150x100.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/roman-spiridonov-qI9H5nyhrV8-unsplash-768x510.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/roman-spiridonov-qI9H5nyhrV8-unsplash-1536x1020.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/roman-spiridonov-qI9H5nyhrV8-unsplash.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-6212\" class=\"wp-caption-text\">I kdy\u017e jste b\u011bhem roku pracovali jen \u010d\u00e1st roku, m\u016f\u017eete si slevu na poplatn\u00edka uplatnit za v\u0161ech 12 m\u011bs\u00edc\u016f.<\/figcaption><\/figure>\n<p>Pokud byste podepsali prohl\u00e1\u0161en\u00ed hned u n\u011bkolika zam\u011bstnavatel\u016f najednou, hroz\u00ed v\u00e1m <strong>pokuta od finan\u010dn\u00edho \u00fa\u0159adu<\/strong>.<\/p>\n<p><strong>TIP<\/strong>: Nastupujete do nov\u00e9ho zam\u011bstn\u00e1n\u00ed? P\u0159e\u010dt\u011bte si, jak <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-a-kdy-vyplnit-prohlaseni-poplatnika-dane-z-prijmu-pro-rok-2021\/\">prohl\u00e1\u0161en\u00ed poplatn\u00edka dan\u011b z p\u0159\u00edjm\u016f<\/a> spr\u00e1vn\u011b vyplnit a kde ho podepsat.<\/p>\n<h2>Slevu na poplatn\u00edka nijak neprokazujete<\/h2>\n<p>N\u00e1rok na slevu na poplatn\u00edka v\u00e1m <strong>vznik\u00e1 automaticky<\/strong>, jestli\u017ee m\u00e1te zdaniteln\u00e9 p\u0159\u00edjmy. Pot\u00e9 se li\u0161\u00ed pouze zp\u016fsob jej\u00edho uplatn\u011bn\u00ed:<\/p>\n<ul>\n<li><strong>m\u011bs\u00ed\u010dn\u011b <\/strong>p\u0159i v\u00fdplat\u011b mzdy (na z\u00e1klad\u011b podepsan\u00e9ho r\u016f\u017eov\u00e9ho prohl\u00e1\u0161en\u00ed),<\/li>\n<li>nebo <strong>za cel\u00fd rok zp\u011btn\u011b<\/strong> prost\u0159ednictv\u00edm:<br \/>a) <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/rocni-zuctovani-dane-aneb-co-musi-zamestnanci-prinest-do-uctarny\/\"><strong>ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed dan\u011b<\/strong><\/a>, kter\u00e9 prov\u00e1d\u00ed zam\u011bstnavatel,<br \/>b) <strong>da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed <\/strong>(pokud jste podnikatel, nebo v\u00e1m jako <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/myslite-si-ze-se-vas-jako-zamestnance-danove-priznani-netyka-mozna-se-mylite\/\">zam\u011bstnanci vznik\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a>).<\/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 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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=\"T1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6210\">\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>U z\u00e1kladn\u00ed slevy na poplatn\u00edka nevznik\u00e1 n\u00e1rok na da\u0148ov\u00fd bonus<\/h2>\n<p>P\u0159i uplatn\u011bn\u00ed da\u0148ov\u00e9 slevy na poplatn\u00edka v\u00e1m nem\u016f\u017ee vzniknout n\u00e1rok na da\u0148ov\u00fd bonus, jako p\u0159i da\u0148ov\u00e9m zv\u00fdhodn\u011bn\u00ed na d\u011bti. Sleva na poplatn\u00edka <strong>sni\u017euje da\u0148 z p\u0159\u00edjm\u016f maxim\u00e1ln\u011b do nuly<\/strong>.<\/p>\n<p>Ale pozor \u2013 pokud b\u011bhem roku nepracujete v\u0161echny m\u011bs\u00edce a v\u00e1\u0161 zam\u011bstnavatel za v\u00e1s z hrub\u00e9 mzdy odv\u00e1d\u00ed z\u00e1lohovou da\u0148 z p\u0159\u00edjm\u016f (typicky p\u0159i pr\u00e1ci na HPP \u010di DP\u010c, p\u0159\u00edpadn\u011b DPP bez podeps\u00e1n\u00ed prohl\u00e1\u0161en\u00ed k dani), <strong>z\u00edsk\u00e1te \u010d\u00e1st zaplacen\u00fdch z\u00e1loh zp\u011bt<\/strong> prost\u0159ednictv\u00edm ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed dan\u011b, nebo pod\u00e1n\u00edm da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/p>\n<p>B\u011bhem roku jste toti\u017e v n\u011bkter\u00fdch m\u011bs\u00edc\u00edch neuplat\u0148ovali m\u011bs\u00ed\u010dn\u00ed slevu na poplatn\u00edka, ale p\u0159i vypo\u0159\u00e1d\u00e1n\u00ed dan\u011b za uplynul\u00fd rok se v\u00fd\u0161e z\u00e1kladn\u00ed slevy nekr\u00e1t\u00ed \u2013<strong> uplatn\u00edte ji v pln\u00e9 v\u00fd\u0161i<\/strong>.<\/p>\n<p>Nyn\u00ed to to n\u00e1zorn\u011b <strong>uk\u00e1\u017eeme na p\u0159\u00edkladech<\/strong>.<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad: pracujete jen \u010d\u00e1st roku<\/h3>\n<p>Pan\u00ed Andrea v roce 2022 pracuje pouze od b\u0159ezna do prosince. M\u00e1 hrubou mzdu ve v\u00fd\u0161i 40 000 K\u010d. U zam\u011bstnavatele podepsala r\u016f\u017eov\u00e9 prohl\u00e1\u0161en\u00ed. Jej\u00ed zam\u011bstnavatel za ni b\u011bhem roku uplat\u0148uje m\u011bs\u00ed\u010dn\u00ed slevu na poplatn\u00edka ve v\u00fd\u0161i 2 570 K\u010d, tak\u017ee na m\u011bs\u00ed\u010dn\u00ed z\u00e1loze odvede 3 430 K\u010d (15 % ze 40 000 \u2013 2 570 K\u010d). Za 10 m\u011bs\u00edc\u016f, kdy je zam\u011bstnan\u00e1, tedy odvede na z\u00e1loh\u00e1ch celkem 34 300 K\u010d.<\/p>\n<p><strong>V\u00fdpo\u010det<\/strong>:<\/p>\n<p>Celkov\u00fd hrub\u00fd p\u0159\u00edjem za rok 2022 je 400 000 K\u010d.\u00a0<br \/>15 % (da\u0148 z p\u0159\u00edjm\u016f) ze 400 000 K\u010d = 60 000 K\u010d (da\u0148 p\u0159ed slevami)<br \/>60 000 K\u010d &#8211; 30 840 K\u010d (sleva na poplatn\u00edka za v\u0161ech 12 m\u011bs\u00edc\u016f) = 29 160 K\u010d<\/p>\n<p>Alen\u011b vy\u0161lo, \u017ee m\u00e1 na dani zaplatit 29 160 K\u010d. Ale v pr\u016fb\u011bhu roku u\u017e na z\u00e1loh\u00e1ch odvedla 34\u00a0300\u00a0K\u010d.\u00a0<br \/>29 160 &#8211; 34 300 K\u010d = &#8211; 5 140 K\u010d<\/p>\n<p>Alen\u011b vznikne <strong>n\u00e1rok na da\u0148ovou vratku v hodnot\u011b 5 140 K\u010d<\/strong>.<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad: pracujete jako OSV\u010c s vysok\u00fdmi p\u0159\u00edjmy<\/h3>\n<p>Podnikatel Jaroslav cel\u00fd rok 2023 podnik\u00e1 a dos\u00e1hne hrub\u00e9ho zisku ve v\u00fd\u0161i 500 000 K\u010d. V da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed si uplatn\u00ed pouze slevu na poplatn\u00edka, na jin\u00e9 slevy nem\u00e1 n\u00e1rok. Na<strong> dani z p\u0159\u00edjm\u016f zaplat\u00ed 44 160 K\u010d <\/strong>(15 % z 500 000 K\u010d \u2013 30 840 K\u010d).<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad: pracujete jako OSV\u010c s n\u00edzk\u00fdmi p\u0159\u00edjmy<\/h3>\n<p>Podnikatel Karel tak\u00e9 po cel\u00fd rok 2023 podnik\u00e1 a dos\u00e1hne hrub\u00e9ho zisku ve v\u00fd\u0161i 200 000 K\u010d. V da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed si uplatn\u00ed pouze slevu na poplatn\u00edka, na jin\u00e9 slevy nem\u00e1 n\u00e1rok. P\u0159i pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed mu <strong>vyjde da\u0148 0 K\u010d<\/strong> (15 % z 200 000 K\u010d = 30 000 K\u010d a sleva na poplatn\u00edka ve v\u00fd\u0161i 30 840 sn\u00ed\u017e\u00ed da\u0148ovou povinnost maxim\u00e1ln\u011b do nuly).<\/p>\n<h2>Nepla\u0165te na dan\u00edch v\u00edc, ne\u017e mus\u00edte &#8211; v\u00fd\u0161e slev na dani v roce 2026<\/h2>\n<p>Te\u010f u\u017e v\u00edte, co je sleva na poplatn\u00edka. Va\u0161i da\u0148ovou povinnost sn\u00ed\u017e\u00ed tak\u00e9 nap\u0159\u00edklad <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/co-musite-splnit-pro-uplatneni-slevy-na-manzelku-v-roce-2022\/\">sleva na man\u017eelku<\/a> (od roku 2024 jsou pravidla pro jej\u00ed vyu\u017eit\u00ed zp\u0159\u00edsn\u011bna o povinnost pe\u010dovat ve spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti o d\u00edt\u011b, kter\u00e9 nedovr\u0161ilo v\u011bk t\u0159\u00ed let), studenta (od roku 2024 je zru\u0161ena zcela) \u010di invaliditu nebo da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u011bti.<\/p>\n<p>Tabulka n\u00ed\u017ee zachycuje vybranou v\u00fd\u0161i<strong> aktu\u00e1ln\u00edch da\u0148ov\u00fdch slev<\/strong> a podm\u00ednky pro jejich uplatn\u011bn\u00ed:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Sleva<\/strong><\/td>\n<td><strong>V\u00fd\u0161e slevy v roce 2025 a 2026<\/strong><\/td>\n<td><strong>P\u0159\u00edloha da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>sleva na poplatn\u00edka<\/td>\n<td>slevu 30 840 K\u010d lze uplatnit v pln\u00e9 v\u00fd\u0161i<\/td>\n<td>neprokazuje se<\/td>\n<\/tr>\n<tr>\n<td>sleva na man\u017eela\/man\u017eelku s n\u00edzk\u00fdmi p\u0159\u00edjmy<\/td>\n<td>pokud v\u00e1\u0161 man\u017eel\/ka ve spole\u010dn\u00e9 dom\u00e1cnosti m\u00e1 celkov\u00e9 p\u0159\u00edjmy ni\u017e\u0161\u00ed ne\u017e 68 000 K\u010d, uplatn\u00edte si slevu 24 840 K\u010d (49 680 K\u010d, pokud je man\u017eel\/ka dr\u017eitelem pr\u016fkazu ZTP\/P)\n<p>n\u00e1rok na slevu vznik\u00e1 a\u017e od dal\u0161\u00edho m\u011bs\u00edce po uzav\u0159en\u00ed man\u017eelstv\u00ed<\/p>\n<p>Od roku 2024 zp\u0159\u00edsn\u011bna o spln\u011bn\u00ed podm\u00ednky vy\u017eivov\u00e1n\u00ed d\u00edt\u011bte, kter\u00e9 nedovr\u0161ilo v\u011bku t\u0159\u00ed let, ve spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti.<\/p>\n<\/td>\n<td>\u010destn\u00e9 prohl\u00e1\u0161en\u00ed +\u00a0 kopie ob\u010danky man\u017eela\/man\u017eelky s n\u00edzk\u00fdmi p\u0159\u00edjmy<\/td>\n<\/tr>\n<tr>\n<td>sleva na studenta<\/td>\n<td>Od roku 2024 je zcela zru\u0161ena.<\/td>\n<td>potvrzen\u00ed o studiu<\/td>\n<\/tr>\n<tr>\n<td>invalidita<\/td>\n<td>invalid\u00e9 I. a II. stupn\u011b uplatn\u00ed slevu ve v\u00fd\u0161i 2 520 K\u010d, invalid\u00e9 III. stupn\u011b 5 040 K\u010d<\/td>\n<td>potvrzen\u00ed o v\u00fdplat\u011b d\u016fchodu z \u010cSSZ<\/td>\n<\/tr>\n<tr>\n<td>ZTP\/P<\/td>\n<td>dr\u017eitel\u00e9 pr\u016fkazu ZTP\/P uplatn\u00ed slevu 16 140 K\u010d<\/td>\n<td>kopie pr\u016fkazu ZTP\/P (p\u0159\u00edp. rozhodnut\u00ed \u00fa\u0159adu pr\u00e1ce)<\/td>\n<\/tr>\n<tr>\n<td>sleva na um\u00edst\u011bn\u00ed d\u00edt\u011bte do p\u0159ed\u0161koln\u00edho za\u0159\u00edzen\u00ed (\u0161kolkovn\u00e9)<\/td>\n<td>Od roku 2024 je zcela zru\u0161ena.<\/td>\n<td>potvrzen\u00ed z p\u0159ed\u0161koln\u00edho za\u0159\u00edzen\u00ed v\u010detn\u011b vy\u010d\u00edslen\u00fdch n\u00e1klad\u016f<\/td>\n<\/tr>\n<tr>\n<td>da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b\/d\u011bti<\/td>\n<td>slevu na vy\u017eivovan\u00e9 d\u00edt\u011b do 18 let \u017eij\u00edc\u00ed ve spole\u010dn\u00e9 dom\u00e1cnosti (nebo za d\u00edt\u011b, kter\u00e9 ve v\u011bku 18\u201326 let studuje nebo je dlouhodob\u011b nemocn\u00e9) uplatn\u00ed jeden z rodi\u010d\u016f ve v\u00fd\u0161i 15 204 K\u010d za 1. d\u00edt\u011b, 22 320 K\u010d za 2. d\u00edt\u011b a 27 840 K\u010d za 3. a ka\u017ed\u00e9 dal\u0161\u00ed d\u00edt\u011b\n<p>pokud m\u00e1 d\u00edt\u011b pr\u016fkaz ZTP\/P, \u010d\u00e1stky se zdvojn\u00e1sobuj\u00ed<\/p>\n<\/td>\n<td>rodn\u00fd list d\u00edt\u011bte, \u010destn\u00e9 prohl\u00e1\u0161en\u00ed nebo <a href=\"https:\/\/formulare.kurzy.cz\/dane-danova-priznani\/2021\/5556_2.pdf\" target=\"_blank\" rel=\"noopener\">formul\u00e1\u0159<\/a> zam\u011bstnavatele druh\u00e9ho rodi\u010de (p\u0159\u00edp. potvrzen\u00ed o studiu)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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\n\n<p>P\u0159e\u010dt\u011bte si dal\u0161\u00ed podrobn\u00e9 \u010dl\u00e1nky na t\u00e9ma da\u0148ov\u00fdch slev:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/velky-prehled-slev-na-dani\/\">Da\u0148ov\u00e9 slevy, kter\u00e9 uplatn\u00edte v roce 2024 a 2025<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/sleva-na-manzelku-co-musite-splnit-a-jak-ji-uplatnit\/\">Sleva na man\u017eelku: co mus\u00edte splnit a jak ji uplatnit?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/danovy-bonus-na-dite-kdy-na-nej-mate-narok\/\">Da\u0148ov\u00fd bonus na d\u00edt\u011b: kdy na n\u011bj m\u00e1te n\u00e1rok<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/danove-zvyhodneni-vyzivovane-dite-pri-uzavreni-snatku\/\">Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na vy\u017eivovan\u00e9 d\u00edt\u011b p\u0159i uzav\u0159en\u00ed s\u0148atku<\/a><\/li>\n<\/ul>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Na slevu v pln\u00e9 v\u00fd\u0161i maj\u00ed n\u00e1rok v\u0161ichni poplatn\u00edci, kte\u0159\u00ed m\u011bli alespo\u0148 \u010d\u00e1st roku zdaniteln\u00e9 p\u0159\u00edjmy (tzn. podnikali, nebo byli zam\u011bstnan\u00ed). To znamen\u00e1, \u017ee i &#8230;<\/p>\n","protected":false},"author":2,"featured_media":6211,"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":[50,77],"class_list":["post-6210","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-fyzickych-osob","category-dane","tag-dan-z-prijmu-fyzickych-osob","tag-danove-priznani"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6210","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=6210"}],"version-history":[{"count":22,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6210\/revisions"}],"predecessor-version":[{"id":18479,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6210\/revisions\/18479"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/6211"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=6210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=6210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=6210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}