{"id":6752,"date":"2026-02-16T19:55:18","date_gmt":"2026-02-16T18:55:18","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=6752"},"modified":"2026-02-16T19:55:19","modified_gmt":"2026-02-16T18:55:19","slug":"danovy-bonus-na-dite-kdy-na-nej-mate-narok","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/danovy-bonus-na-dite-kdy-na-nej-mate-narok\/","title":{"rendered":"Da\u0148ov\u00fd bonus na d\u00edt\u011b v roce 2026: kdy na n\u011bj m\u00e1te n\u00e1rok"},"content":{"rendered":"<h2>Co je da\u0148ov\u00fd bonus<\/h2>\n<p>Da\u0148ov\u00fd bonus je \u010d\u00e1stka, kterou v\u00e1m st\u00e1t vyplat\u00ed, pokud<strong> da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b p\u0159evy\u0161uje va\u0161i da\u0148 z p\u0159\u00edjm\u016f.<\/strong> Jin\u00fdmi slovy, pokud je v\u00fd\u0161e slevy na d\u00edt\u011b vy\u0161\u0161\u00ed ne\u017e va\u0161e da\u0148, vznik\u00e1 rozd\u00edl \u2013 ten se naz\u00fdv\u00e1 <strong>da\u0148ov\u00fd bonus<\/strong> a finan\u010dn\u00ed \u00fa\u0159ad v\u00e1m ho vyplat\u00ed.<\/p>\n<p>V tom se z\u00e1sadn\u00edm zp\u016fsobem li\u0161\u00ed od <strong>ostatn\u00edch (b\u011b\u017en\u00fdch) slev na dani<\/strong>. Nap\u0159. sleva na poplatn\u00edka, man\u017eela\/man\u017eelku s n\u00edzk\u00fdmi p\u0159\u00edjmy v\u00e1m sn\u00ed\u017e\u00ed va\u0161i da\u0148 maxim\u00e1ln\u011b na nulu, kde\u017eto u slevy na d\u00edt\u011b m\u016f\u017eete \u010derpat od st\u00e1tu \u010d\u00e1stku nav\u00edc &#8211; da\u0148ov\u00fd bonus.<\/p>\n<h2>Kdo m\u00e1 na da\u0148ov\u00fd bonus n\u00e1rok<\/h2>\n<p>Na da\u0148ov\u00fd bonus maj\u00ed\u00a0n\u00e1rok\u00a0podnikatel\u00e9 i zam\u011bstnanci, pokud jejich\u00a0<strong>p\u0159\u00edjmy <\/strong><strong>dosahuj\u00ed minim\u00e1ln\u00ed v\u00fd\u0161e<\/strong> odvozen\u00e9 od minim\u00e1ln\u00ed mzdy (v roce 2026 je to 22 400 K\u010d):<\/p>\n<ul>\n<li><strong>OSV\u010c<\/strong>: ro\u010dn\u00ed zdaniteln\u00e9 p\u0159\u00edjmy mus\u00ed b\u00fdt alespo\u0148 <strong>134 400 K\u010d<\/strong> (\u0161estin\u00e1sobek minim\u00e1ln\u00ed mzdy), v roce 2025 to bylo 124 800 K\u010d,<\/li>\n<li><strong>zam\u011bstnanci<\/strong>: m\u011bs\u00ed\u010dn\u00ed hrub\u00fd p\u0159\u00edjem mus\u00ed b\u00fdt alespo\u0148 <strong>11 200 K\u010d<\/strong> (polovina minim\u00e1ln\u00ed mzdy), v roce 2025 byla hranice 10 400 K\u010d.\u00a0<\/li>\n<\/ul>\n<p>Li\u0161\u00ed se pouze, jak \u010dasto pen\u00edze od st\u00e1tu dost\u00e1v\u00e1te:<\/p>\n<ul>\n<li><strong>OSV\u010c <\/strong>pen\u00edze za da\u0148ov\u00fd bonus obdr\u017e\u00ed<strong> jednou ro\u010dn\u011b<\/strong> p\u0159i pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob,<\/li>\n<li><strong>zam\u011bstnanci <\/strong>bonus dost\u00e1vaj\u00ed vyplacen\u00fd<strong> ka\u017ed\u00fd m\u011bs\u00edc<\/strong> v \u010dist\u00e9 mzd\u011b, eventu\u00e1ln\u011b p\u0159i <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/rocni-zuctovani-dane-aneb-co-musi-zamestnanci-prinest-do-uctarny\/\">ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00ed<\/a>\/pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/li>\n<\/ul>\n<h2>V\u00fd\u0161e da\u0148ov\u00e9ho bonusu se odv\u00edj\u00ed podle po\u010dtu d\u011bt\u00ed<\/h2>\n<p>Velikost da\u0148ov\u00e9ho bonusu <strong>z\u00e1vis\u00ed na velikosti va\u0161ich p\u0159\u00edjm\u016f i po\u010dtu d\u011bt\u00ed<\/strong>, za kter\u00e9 da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed uplat\u0148ujete.<\/p>\n<p>Pozor \u2013 da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed m\u016f\u017ee uplat\u0148ovat <strong>pouze jeden z poplatn\u00edk\u016f<\/strong>, kte\u0159\u00ed \u017eij\u00ed s d\u011btmi ve spole\u010dn\u00e9 dom\u00e1cnosti.<\/p>\n<p>V tabulce najdete p\u0159ehled aktu\u00e1ln\u00ed v\u00fd\u0161e slevy na dani v podob\u011b da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b za rok 2025 a 2026.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\u00a0<\/td>\n<td colspan=\"2\">\n<p><strong>bez pr\u016fkazu ZTP<\/strong><\/p>\n<\/td>\n<td colspan=\"2\">\n<p><strong>s pr\u016fkazem ZTP<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u00a0<\/td>\n<td>\n<p><strong>ro\u010dn\u011b<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>m\u011bs\u00ed\u010dn\u011b<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>ro\u010dn\u011b<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>m\u011bs\u00ed\u010dn\u011b<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>1. d\u00edt\u011b<\/strong><\/p>\n<\/td>\n<td>\n<p>15 204 K\u010d<\/p>\n<\/td>\n<td>\n<p>1 267 K\u010d<\/p>\n<\/td>\n<td>\n<p>30 408 K\u010d<\/p>\n<\/td>\n<td>\n<p>2 534 K\u010d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>2. d\u00edt\u011b<\/strong><\/p>\n<\/td>\n<td>\n<p>22 320 K\u010d<\/p>\n<\/td>\n<td>\n<p>1 860 K\u010d<\/p>\n<\/td>\n<td>\n<p>44 640 K\u010d<\/p>\n<\/td>\n<td>\n<p>3 720 K\u010d<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>3. a ka\u017ed\u00e9 dal\u0161\u00ed d\u00edt\u011b<\/strong><\/p>\n<\/td>\n<td>\n<p>27 840 K\u010d<\/p>\n<\/td>\n<td>\n<p>2 320 K\u010d<\/p>\n<\/td>\n<td>\n<p>55 680 K\u010d<\/p>\n<\/td>\n<td>\n<p>4 640 K\u010d<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Co se hod\u00ed v\u011bd\u011bt<\/strong>:<\/p>\n<ul>\n<li>abyste st\u00e1t mohli po\u017e\u00e1dat o vr\u00e1cen\u00ed da\u0148ov\u00e9ho bonusu, mus\u00ed b\u00fdt <strong>vy\u0161\u0161\u00ed ne\u017e 100 K\u010d<\/strong>,<\/li>\n<li>v roce 2021 st\u00e1t <strong>zru\u0161il horn\u00ed strop <\/strong>pro vypl\u00e1cen\u00ed da\u0148ov\u00e9ho bonusu, kter\u00fd d\u0159\u00edve \u010dinil 60 300 K\u010d \u2013 od t\u00e9 doby st\u00e1t vypl\u00e1c\u00ed cel\u00fd bonus vypl\u00fdvaj\u00edc\u00ed z rozd\u00edlu mezi da\u0148ov\u00fdm zv\u00fdhodn\u011bn\u00edm a va\u0161\u00ed dan\u00ed bez omezen\u00ed.<\/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            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\/6752\">\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=\"T1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6752\">\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>Jak \u010derpat da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed, pokud pracujete<\/h2>\n<p>Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed m\u016f\u017eete uplatnit <strong>jen u jednoho zam\u011bstnavatele <\/strong>\u2013 u toho, kde podep\u00ed\u0161ete tzv. <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-a-kdy-vyplnit-prohlaseni-poplatnika-dane-z-prijmu-pro-rok-2021\/\">r\u016f\u017eov\u00e9 prohl\u00e1\u0161en\u00ed poplatn\u00edka<\/a>. Pokud m\u00e1te n\u011bkolik prac\u00ed najednou, podep\u00ed\u0161ete ho pravd\u011bpodobn\u011b tam, kde m\u00e1te nejvy\u0161\u0161\u00ed p\u0159\u00edjmy.<\/p>\n<p>N\u00e1rok na da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed prok\u00e1\u017eete formul\u00e1\u0159em \u201ePotvrzen\u00ed zam\u011bstnavatele druh\u00e9ho z poplatn\u00edk\u016f pro uplatn\u011bn\u00ed n\u00e1roku na da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed\u201c, kter\u00fd p\u0159inesete mzdov\u00e9 \u00fa\u010detn\u00ed. V n\u011bm stvrd\u00edte, \u017ee v\u00e1\u0161 <strong>man\u017eel\/partner slevu na d\u011bti neuplat\u0148uje<\/strong>.\u00a0<\/p>\n<p>Znovu potvrzen\u00ed p\u0159inesete pouze p\u0159i <strong>zm\u011bn\u011b zam\u011bstnavatele <\/strong>nebo v p\u0159\u00edpad\u011b, \u017ee se v\u00e1m narod\u00ed dal\u0161\u00ed d\u00edt\u011b (tehdy si s sebou vezm\u011bte i rodn\u00fd list d\u00edt\u011bte). Jestli\u017ee d\u00edt\u011b studuje, budete pot\u0159ebovat tak\u00e9 potvrzen\u00ed o studiu.<\/p>\n<p>Neuplatn\u00edte-li da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed a p\u0159\u00edpadn\u00fd bonus m\u011bs\u00ed\u010dn\u011b, zohledn\u00ed ho zam\u011bstnavatel v ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00ed dan\u00ed, o kter\u00e9 ho mus\u00edte <strong>po\u017e\u00e1dat do 15. \u00fanora n\u00e1sleduj\u00edc\u00edho roku<\/strong> (nap\u0159. za rok 2025 do 15. 2. 2026). Nebo si tyto v\u00fdhody uplatn\u00edte vy sami v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed.<\/p>\n<p><strong>TIP<\/strong>: Vych\u00e1z\u00ed v\u00e1m da\u0148ov\u00fd bonus? Spo\u010d\u00edtejte si jeho v\u00fd\u0161i v <a href=\"https:\/\/www.penize.cz\/kalkulacky\/mzdova-kalkulacka#mzda\" target=\"_blank\" rel=\"noopener\">online kalkula\u010dce<\/a>.<\/p>\n<h2>Jak \u010derpat da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed, pokud podnik\u00e1te<\/h2>\n<p>Aktu\u00e1ln\u00ed v\u00fd\u0161i da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed z tabulky si uplatn\u00edte v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed, kter\u00e9 budete odevzd\u00e1vat na ja\u0159e 2026.<\/p>\n<p>Stejn\u011b jako v p\u0159edchoz\u00edm p\u0159\u00edpad\u011b dolo\u017e\u00edte:<\/p>\n<ul>\n<li>rodn\u00fd list d\u00edt\u011bte \/ potvrzen\u00ed o studiu,<\/li>\n<li>formul\u00e1\u0159 \/ \u010destn\u00e9 prohl\u00e1\u0161en\u00ed, \u017ee druh\u00fd rodi\u010d slevu na d\u00edt\u011b neuplat\u0148uje.<\/li>\n<\/ul>\n<p><strong>TIP<\/strong>: Abyste na dan\u00edch nezaplatili v\u00edc, ne\u017e mus\u00edte, nezapome\u0148te v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed z p\u0159\u00edjm\u016f fyzick\u00fdch osob uv\u00e9st i dal\u0161\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-na-danove-slevy-u-podnikajicich-fyzickych-osob-u-dane-z-prijmu\/\">slevy na dani<\/a>, na kter\u00e9 m\u00e1te n\u00e1rok. Nachystejte si nap\u0159\u00edklad potvrzen\u00ed o zaplacen\u00fdch \u00faroc\u00edch z \u00fav\u011bru na bydlen\u00ed, o darov\u00e1n\u00ed krve nebo poskytnut\u00fdch darech.<\/p>\n<h2>Vymezen\u00ed vy\u017eivovan\u00e9ho d\u00edt\u011bte<\/h2>\n<p>Za vy\u017eivovan\u00e9 d\u00edt\u011b se podle z\u00e1kona pova\u017euje:<\/p>\n<ul>\n<li>d\u00edt\u011b vlastn\u00ed,\u00a0<\/li>\n<li>osvojenec,\u00a0<\/li>\n<li>d\u00edt\u011b v p\u00e9\u010di, kter\u00e1 nahrazuje p\u00e9\u010di rodi\u010d\u016f,\u00a0<\/li>\n<li>d\u00edt\u011b, kter\u00e9 nabylo pln\u00e9 sv\u00e9pr\u00e1vnosti nebo zletilosti v p\u011bstounsk\u00e9 p\u00e9\u010di,\u00a0<\/li>\n<li>d\u00edt\u011b druh\u00e9ho z man\u017eel\u016f,\u00a0<\/li>\n<li>vlastn\u00ed vnuk nebo vnuk druh\u00e9ho z man\u017eel\u016f, pokud jeho rodi\u010de nemaj\u00ed dostate\u010dn\u00e9 p\u0159\u00edjmy, z nich\u017e by mohli da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed uplatnit.<\/li>\n<\/ul>\n<p>Z\u00e1kon tak\u00e9 \u0159\u00edk\u00e1, \u017ee se mus\u00ed jednat o d\u00edt\u011b, kter\u00e9 je:<\/p>\n<ul>\n<li>nezletil\u00e9,<\/li>\n<li>zletil\u00e9 a\u017e <strong>do dovr\u0161en\u00ed v\u011bku 26 let<\/strong>, jestli\u017ee mu nen\u00ed p\u0159izn\u00e1n invalidn\u00ed d\u016fchod pro invaliditu t\u0159et\u00edho stupn\u011b a\n<ul>\n<li>soustavn\u011b se p\u0159ipravuje na budouc\u00ed povol\u00e1n\u00ed (= studuje),\u00a0<\/li>\n<li>nem\u016f\u017ee se soustavn\u011b p\u0159ipravovat na budouc\u00ed povol\u00e1n\u00ed nebo vykon\u00e1vat v\u00fdd\u011ble\u010dnou \u010dinnost z d\u016fvodu nemoci nebo \u00farazu,<\/li>\n<li>z d\u016fvodu dlouhodob\u011b nep\u0159\u00edzniv\u00e9ho zdravotn\u00edho stavu nem\u016f\u017ee vykon\u00e1vat soustavnou v\u00fdd\u011ble\u010dnou \u010dinnost.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<figure id=\"attachment_6754\" aria-describedby=\"caption-attachment-6754\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-6754\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/pexels-andrea-piacquadio-3768121-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/pexels-andrea-piacquadio-3768121-1024x683.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/pexels-andrea-piacquadio-3768121-300x200.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/pexels-andrea-piacquadio-3768121-768x512.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/pexels-andrea-piacquadio-3768121-1536x1024.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/05\/pexels-andrea-piacquadio-3768121.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-6754\" class=\"wp-caption-text\">Pokud d\u00edt\u011b studuje, da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed za n\u011bj uplat\u0148ujete a\u017e do dovr\u0161en\u00ed v\u011bku 26 let.<\/figcaption><\/figure>\n<p><strong>P\u0159\u00edklad<\/strong>: Jestli\u017ee va\u0161e d\u00edt\u011b 26. narozeniny oslav\u00ed 10. b\u0159ezna a st\u00e1le je studentem, uplatn\u00edte na n\u011bj da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed i za b\u0159ezen. K 1. b\u0159eznu toti\u017e je\u0161t\u011b nedos\u00e1hlo v\u011bku 26 let, tak\u017ee v\u00e1m n\u00e1le\u017e\u00ed bonus za cel\u00fd m\u011bs\u00edc. Od dubna u\u017e na n\u011bj n\u00e1rok nem\u00e1te.<\/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>Komu st\u00e1t da\u0148ov\u00fd bonus nevyplat\u00ed<\/h2>\n<p>Da\u0148ov\u00fd bonus neobdr\u017e\u00edte, pokud:<\/p>\n<ul>\n<li>m\u00e1te <strong>p\u0159\u00edjmy ni\u017e\u0161\u00ed, ne\u017e stanovuje z\u00e1kon<\/strong> (u OSV\u010c alespo\u0148 134 400 K\u010d za rok, u zam\u011bstnanc\u016f minim\u00e1ln\u011b 11 200 K\u010d m\u011bs\u00ed\u010dn\u011b),<\/li>\n<li>va\u0161e <strong>p\u0159\u00edjmy plynou pouze z pron\u00e1jmu, kapit\u00e1lov\u00e9ho majetku nebo ostatn\u00edch p\u0159\u00edjm\u016f<\/strong>,<\/li>\n<li>jste <strong>dlouhodob\u011b nezam\u011bstnan\u00ed<\/strong> (tzn. bez p\u0159\u00edjm\u016f),<\/li>\n<li><strong>pob\u00edr\u00e1te starobn\u00ed d\u016fchod <\/strong>\u2013 nap\u0159\u00edklad v situaci, kdy se jako prarodi\u010de star\u00e1te o vnou\u010data a nahrazujete p\u00e9\u010di rodi\u010d\u016f.<\/li>\n<\/ul>\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\/\">Velk\u00fd p\u0159ehled slev na dani<\/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<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/sleva-na-poplatnika-kdo-ma-narok-a-kolik-je\/\">Sleva na poplatn\u00edka<\/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","protected":false},"excerpt":{"rendered":"<p>Co je da\u0148ov\u00fd bonus Da\u0148ov\u00fd bonus je \u010d\u00e1stka, kterou v\u00e1m st\u00e1t vyplat\u00ed, pokud da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b p\u0159evy\u0161uje va\u0161i da\u0148 z p\u0159\u00edjm\u016f. Jin\u00fdmi slovy, pokud &#8230;<\/p>\n","protected":false},"author":2,"featured_media":6753,"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":[50,77,105],"class_list":["post-6752","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","tag-danove-zvyhodneni"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6752","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=6752"}],"version-history":[{"count":13,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6752\/revisions"}],"predecessor-version":[{"id":18619,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6752\/revisions\/18619"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/6753"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=6752"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=6752"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=6752"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}