{"id":7418,"date":"2026-01-20T15:29:19","date_gmt":"2026-01-20T14:29:19","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=7418"},"modified":"2026-04-13T12:40:20","modified_gmt":"2026-04-13T10:40:20","slug":"sleva-na-manzelku-co-musite-splnit-a-jak-ji-uplatnit","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/sleva-na-manzelku-co-musite-splnit-a-jak-ji-uplatnit\/","title":{"rendered":"Sleva na man\u017eelku v roce 2025 a 2026: co mus\u00edte splnit a jak ji uplatnit?"},"content":{"rendered":"<p>Na ja\u0159e 2026 pod\u00e1v\u00e1te <a href=\"_wp_link_placeholder\" data-wplink-edit=\"true\">da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a> za rok 2025. V \u010dl\u00e1nku se pod\u00edv\u00e1me, jak do tohoto p\u0159izn\u00e1n\u00ed uv\u00e9st slevu na man\u017eelku \/ man\u017eela.<\/p>\n<p>Da\u0148ovou slevu na man\u017eelku \/ man\u017eela m\u016f\u017eete <strong>uplatnit jen jednou ro\u010dn\u011b<\/strong>. U\u010dinit tak m\u016f\u017eete v <a href=\"https:\/\/money.cz\/vlastnosti\/taxedit-s3\/\">da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed<\/a> (jestli\u017ee si dan\u011b zpracov\u00e1v\u00e1te sami, to se nej\u010dast\u011bji t\u00fdk\u00e1 OSV\u010c), nebo v ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00edm u zam\u011bstnavatele.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>Proto\u017ee doma s d\u011btmi z\u016fst\u00e1vaj\u00ed \u010dast\u011bji \u017eeny, ujalo se sp\u00ed\u0161e <strong>ozna\u010den\u00ed sleva na man\u017eelku<\/strong>. Slevu v\u0161ak pochopiteln\u011b m\u016f\u017ee vyu\u017e\u00edt i pracuj\u00edc\u00ed \u017eena, jej\u00ed\u017e man\u017eel nem\u00e1 dostate\u010dn\u011b vysok\u00e9 p\u0159\u00edjmy.<\/div>\n<h2>Kolik \u010din\u00ed sleva na man\u017eelku a kdy na ni m\u00e1te n\u00e1rok<\/h2>\n<p>Z\u00e1kladn\u00ed v\u00fd\u0161e slevy \u010din\u00ed <strong>24 840 K\u010d<\/strong> za rok. Jestli\u017ee se jedn\u00e1 o man\u017eela \u010di man\u017eelku s pr\u016fkazem ZTP\/P, zvy\u0161uje se tato \u010d\u00e1stka na dvojn\u00e1sobek, tedy na 49 680 K\u010d.<\/p>\n<p>Abyste tuto slevu mohli uplatnit, pohl\u00eddejte si<strong> dv\u011b podm\u00ednky<\/strong>.<\/p>\n<h3>1. Sezdan\u00ed partne\u0159i<\/h3>\n<p>Slevu na man\u017eela \/ man\u017eelku<strong> nem\u016f\u017eete uplat\u0148ovat u p\u0159\u00edtelkyn\u011b nebo p\u0159\u00edtele<\/strong>, i kdy\u017e s v\u00e1mi \u017eij\u00ed ve stejn\u00e9 dom\u00e1cnosti a staraj\u00ed se o va\u0161e spole\u010dn\u00e9 d\u011bti.<\/p>\n<p>Podle z\u00e1kona slevu \u010derpaj\u00ed jen ti, kte\u0159\u00ed uzav\u0159ou<strong> man\u017eelstv\u00ed \u010di registrovan\u00e9 partnerstv\u00ed<\/strong>.<\/p>\n<p>Od roku 2024 doch\u00e1z\u00ed ke zp\u0159\u00edsn\u011bn\u00ed podm\u00ednky pro uplatn\u011bn\u00ed da\u0148ov\u00e9 slevy na vy\u017eivovan\u00e9ho man\u017eela \/ man\u017eelku (registrovan\u00e9ho partnera \/ registrovanou partnerku) \u2013 vy\u017eivovan\u00fd man\u017eel \/ man\u017eelka se mus\u00ed starat o d\u00edt\u011b do t\u0159\u00ed let v\u011bku ve spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti.<\/p>\n<h3>2. P\u0159\u00edjmy do limitu<\/h3>\n<p>Va\u0161e druh\u00e1 polovi\u010dka mus\u00ed m\u00edt <strong>ro\u010dn\u00ed p\u0159\u00edjmy ni\u017e\u0161\u00ed ne\u017e 68 000 K\u010d<\/strong>.<\/p>\n<h2>Co se zahrnuje do p\u0159\u00edjm\u016f man\u017eelky<\/h2>\n<p>N\u00e1sleduj\u00edc\u00ed tabulka v\u00e1m pom\u016f\u017ee p\u0159i ur\u010den\u00ed v\u00fd\u0161e p\u0159\u00edjm\u016f za uplynul\u00fd rok.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>P\u0159\u00edjmy, kter\u00e9 se do limitu zapo\u010d\u00edt\u00e1vaj\u00ed \u2714\ufe0f<\/strong><\/td>\n<td><strong>P\u0159\u00edjmy, kter\u00e9 se do limitu nezapo\u010d\u00edt\u00e1vaj\u00ed \u274c<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>hrub\u00e1 mzda a odm\u011bny z pracovn\u00edch dohod (DPP \u010di DP\u010c)<\/td>\n<td>rodi\u010dovsk\u00fd p\u0159\u00edsp\u011bvek<\/td>\n<\/tr>\n<tr>\n<td>p\u0159\u00edjmy z podnik\u00e1n\u00ed<\/td>\n<td>d\u00e1vky v hmotn\u00e9 nouzi a p\u0159\u00edsp\u011bvek na p\u00e9\u010di<\/td>\n<\/tr>\n<tr>\n<td>p\u0159\u00edjmy z pron\u00e1jmu<\/td>\n<td>stipendium b\u011bhem studia<\/td>\n<\/tr>\n<tr>\n<td>d\u016fchody ze soci\u00e1ln\u00edho poji\u0161t\u011bn\u00ed (starobn\u00ed a invalidn\u00ed d\u016fchod)<\/td>\n<td>zv\u00fd\u0161en\u00ed d\u016fchodu pro bezmocnost<\/td>\n<\/tr>\n<tr>\n<td>nemocensk\u00e9 d\u00e1vky<\/td>\n<td>st\u00e1tn\u00ed p\u0159\u00edsp\u011bvky na penzijn\u00ed p\u0159ipoji\u0161t\u011bn\u00ed, na stavebn\u00ed spo\u0159en\u00ed<\/td>\n<\/tr>\n<tr>\n<td>pen\u011b\u017eit\u00e1 pomoc v mate\u0159stv\u00ed (mate\u0159sk\u00e1)<\/td>\n<td>vr\u00e1cen\u00ed dan\u011b z p\u0159\u00edjm\u016f za minul\u00e9 zda\u0148ovac\u00ed obdob\u00ed<\/td>\n<\/tr>\n<tr>\n<td>d\u00e1vky v nezam\u011bstnanosti<\/td>\n<td>d\u00e1vky soci\u00e1ln\u00ed podpory a soci\u00e1ln\u00ed p\u00e9\u010de<\/td>\n<\/tr>\n<tr>\n<td>p\u0159ijat\u00e9 dary<\/td>\n<td>stipendia p\u0159i studiu<\/td>\n<\/tr>\n<tr>\n<td>p\u0159\u00edjmy podl\u00e9haj\u00edc\u00ed sr\u00e1\u017ekov\u00e9 dani (nap\u0159. v\u00fdplata pod\u00edl\u016f na zisku)<\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>P\u0159\u00edjmy se vy\u010d\u00edsluj\u00ed v\u017edy za uplynul\u00e9 zda\u0148ovac\u00ed obdob\u00ed, tedy za \u010dasov\u00fd \u00fasek <strong>od 1. ledna do 31. prosince<\/strong>.<\/p>\n<figure id=\"attachment_7420\" aria-describedby=\"caption-attachment-7420\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-7420\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/pexels-mart-production-7491104-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/pexels-mart-production-7491104-1024x683.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/pexels-mart-production-7491104-300x200.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/pexels-mart-production-7491104-768x512.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/pexels-mart-production-7491104-1536x1024.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/pexels-mart-production-7491104.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-7420\" class=\"wp-caption-text\">Slevu partne\u0159i \u010dasto vyu\u017e\u00edvaj\u00ed, pokud jeden z nich pracuje a druh\u00fd z\u016fst\u00e1v\u00e1 doma s d\u00edt\u011btem na rodi\u010dovsk\u00e9.<\/figcaption><\/figure>\n<h3>Zapo\u010d\u00edt\u00e1v\u00e1n\u00ed p\u0159\u00edjm\u016f na konci roku<\/h3>\n<p>Problematick\u00e9 b\u00fdvaj\u00ed p\u0159ijat\u00e9 \u010d\u00e1stky na p\u0159elomu roku. Nap\u0159\u00edklad:<\/p>\n<ul>\n<li><strong>Mzda <\/strong>za prosinec 2025 v\u00e1m sice na \u00fa\u010det p\u0159ijde a\u017e v lednu 2026, ale pro \u00fa\u010dely stanoven\u00ed p\u0159\u00edjmu jednoho z man\u017eel\u016f se zapo\u010d\u00edt\u00e1v\u00e1 do p\u0159\u00edjm\u016f roku 2025.<\/li>\n<li><strong>U mate\u0159sk\u00e9, nemocensk\u00e9 nebo starobn\u00edho d\u016fchodu<\/strong> je naopak rozhoduj\u00edc\u00ed m\u011bs\u00edc, ve kter\u00e9m byly vyplaceny. D\u00e1vky p\u0159ijat\u00e9 v lednu 2026 se tedy pro \u00fa\u010dely stanoven\u00ed p\u0159\u00edjm\u016f zapo\u010d\u00edt\u00e1vaj\u00ed do roku 2026.<\/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\/7418\">\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\/7418\">\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>Co dolo\u017eit p\u0159i uplatn\u011bn\u00ed slevy na man\u017eelku<\/h2>\n<p>K p\u0159\u00edloh\u00e1m da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed (p\u0159\u00edpadn\u011b do mzdov\u00e9 \u00fa\u010dt\u00e1rny) dolo\u017ete:<\/p>\n<ul>\n<li><strong>\u010cestn\u00e9 prohl\u00e1\u0161en\u00ed<\/strong>, kter\u00e9 obsahuje identifika\u010dn\u00ed \u00fadaje man\u017eela \u010di man\u017eelky (registrovan\u00e9ho partnera \/ registrovan\u00e9 partnerky) s n\u00edzk\u00fdmi p\u0159\u00edjmy (jm\u00e9no, rodn\u00e9 \u010d\u00edslo, bydli\u0161t\u011b, datum a m\u00edsto podpisu). V n\u011bm stvrd\u00ed, \u017ee jejich p\u0159\u00edjmy ve zda\u0148ovac\u00edm obdob\u00ed 2025 nep\u0159es\u00e1hly \u010d\u00e1stku 68 000 K\u010d (podle \u00a7 35ba odst. 1 p\u00edsm. b) z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f).<\/li>\n<li><strong>Kopii dokladu toto\u017enosti <\/strong>(nap\u0159. ob\u010dansk\u00e9ho pr\u016fkazu) man\u017eela \/ man\u017eelky (registrovan\u00e9ho partnera \/ registrovan\u00e9 partnerky) s n\u00edzk\u00fdmi p\u0159\u00edjmy.<\/li>\n<\/ul>\n<p>P\u0159\u00edjmy nen\u00ed nutn\u00e9 dokl\u00e1dat speci\u00e1ln\u00edm formul\u00e1\u0159em, potvrzuj\u00ed se \u010destn\u00fdm prohl\u00e1\u0161en\u00edm. Pro toto \u010destn\u00e9 prohl\u00e1\u0161en\u00ed <strong>neexistuje \u017e\u00e1dn\u00fd z\u00e1vazn\u00fd vzor<\/strong>.<\/p>\n<p>Sta\u010d\u00ed tedy, kdy\u017e vytvo\u0159\u00edte dokument s nadpisem \u010cestn\u00e9 prohl\u00e1\u0161en\u00ed, kter\u00e9<strong> vypln\u00ed v\u00e1\u0161 man\u017eel \/ man\u017eelka (registrovan\u00fd partner \/ registrovan\u00e1 partnerka)<\/strong>. M\u016f\u017eete se inspirovat nap\u0159\u00edklad t\u00edmto textem:<\/p>\n<p>J\u00e1, [<em>dopl\u0148te jm\u00e9no a p\u0159\u00edjmen\u00ed<\/em>], rodn\u00e9 \u010d\u00edslo: [<em>dopl\u0148te rodn\u00e9 \u010d\u00edslo<\/em>], trval\u00fdm bydli\u0161t\u011bm [<em>dopl\u0148te\u00a0 adresa<\/em>] prohla\u0161uji, \u017ee jsem m\u011bl\/a v roce [<em>dopl\u0148te rok<\/em>] ni\u017e\u0161\u00ed p\u0159\u00edjmy ne\u017e 68 000 K\u010d.<\/p>\n<p>Rovn\u011b\u017e je vhodn\u00e9 uv\u00e9st textaci, v n\u00ed\u017e je \u010destn\u011b prohl\u00e1\u0161eno, \u017ee je vy\u017eivovanou osobou pe\u010dov\u00e1no o vy\u017eivovan\u00e9 d\u00edt\u011b poplatn\u00edka, kter\u00e9 nedovr\u0161ilo v\u011bku 3 let.<\/p>\n<p>N\u00e1sledn\u011b se vy\u017eivovan\u00e1 osoba podep\u00ed\u0161e a uvede datum a m\u00edsto podpisu.<\/p>\n<p>U majitel\u016f ZTP\/P je krom\u011b v\u00fd\u0161e uveden\u00fdch dokument\u016f nutn\u00e9 n\u00e1rok na slevu prok\u00e1zat kopi\u00ed pr\u016fkazu ZTP\/P.<\/p>\n<p>V da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed za rok 2025 po\u010d\u00e1tkem roku 2026 je tedy nav\u00edc nutn\u00e9 prok\u00e1zat spln\u011bn\u00ed podm\u00ednky, \u017ee vy\u017eivovan\u00fd man\u017eel \/ man\u017eelka (registrovan\u00fd partner \/ registrovan\u00e1 partnerka) pe\u010duj\u00ed o d\u00edt\u011b do t\u0159\u00ed let v\u011bku ve spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti. <strong>Bezd\u011btn\u00e9 p\u00e1ry tak u\u017e n\u00e1rok na slevu na man\u017eela\/man\u017eelku neuplatn\u00ed.<\/strong><\/p>\n<h2>N\u00e1rok na da\u0148ov\u00fd bonus u slevy na man\u017eelku nevznik\u00e1<\/h2>\n<p>M\u011bjte tak\u00e9 na pam\u011bti, \u017ee sleva na man\u017eela \/ man\u017eelku <strong>sni\u017euje vypo\u010dtenou da\u0148 z p\u0159\u00edjm\u016f maxim\u00e1ln\u011b do nuly <\/strong>(podobn\u011b jako jin\u00e9 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/velky-prehled-slev-dani-ktere-uplatnite-roce-2020\/\">slevy na dani<\/a>). To znamen\u00e1, \u017ee v\u00e1m st\u00e1t nevyplat\u00ed da\u0148ov\u00fd bonus, jako je zvykem t\u0159eba u da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na d\u011bti (n\u011bkdy p\u0159ezd\u00edvan\u00e9m <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/danove-zvyhodneni-dite-roce-2020-ziskate-jako-rodice-slevu-dani\/\">sleva na d\u00edt\u011b<\/a>).<\/p>\n<h2>P\u0159i svatb\u011b a uzav\u0159en\u00ed registrovan\u00e9ho partnerstv\u00ed \/ rozvodu a zru\u0161en\u00ed registrovan\u00e9ho partnerstv\u00ed \/ \u00famrt\u00ed \/ narozen\u00ed d\u00edt\u011bte v pr\u016fb\u011bhu roku se sleva pom\u011brn\u011b kr\u00e1t\u00ed<\/h2>\n<p>Pokud \u017eijete ve s\u0148atku \/ registrovan\u00e9m partnerstv\u00ed n\u011bkolik let, slevu si uplatn\u00edte v pln\u00e9 v\u00fd\u0161i. Jestli\u017ee v\u0161ak ke svatb\u011b \/ uzav\u0159en\u00ed registrovan\u00e9ho partnerstv\u00ed do\u0161lo v pr\u016fb\u011bhu lo\u0148sk\u00e9ho roku, v\u00fd\u0161e slevy se pom\u011brn\u011b kr\u00e1t\u00ed a <strong>rozpo\u010d\u00edt\u00e1v\u00e1 do jednotliv\u00fdch m\u011bs\u00edc\u016f<\/strong>.<\/p>\n<p>Pokud nap\u0159\u00edklad uzav\u0159ete svatbu v pr\u016fb\u011bhu kv\u011btna, n\u00e1rok na uplatn\u011bn\u00ed slevy v\u00e1m vznik\u00e1 a\u017e od \u010dervna (tedy od 1. dne m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po svatb\u011b). V takov\u00e9m p\u0159\u00edpad\u011b svou da\u0148ovou povinnost sn\u00ed\u017e\u00edte o 14 490 K\u010d (uplatn\u00edte si m\u011bs\u00ed\u010dn\u00ed slevu 2 070 K\u010d za 7 m\u011bs\u00edc\u016f).<\/p>\n<p>Da\u0148ov\u00e1 sleva na vy\u017eivovan\u00e9ho man\u017eela \/ man\u017eelku (registrovan\u00e9ho partnera \/ registrovan\u00e9 partnerky) se pom\u011bruje zejm\u00e9na v situaci uzav\u0159en\u00ed \/ zru\u0161en\u00ed man\u017eelstv\u00ed \/ registrovan\u00e9ho partnerstv\u00ed a \u00famrt\u00ed. Od roku 2024 se pom\u011brov\u00e1n\u00ed rovn\u011b\u017e prov\u00e1d\u00ed v situaci narozen\u00ed d\u00edt\u011bte, a to op\u011bt po\u010d\u00ednaje m\u011bs\u00edcem n\u00e1sleduj\u00edc\u00edm po narozen\u00ed d\u00edt\u011bte.<\/p>\n<h2>Narozen\u00ed d\u00edt\u011bte a sleva na man\u017eelku<\/h2>\n<p>Dal\u0161\u00ed \u010dastou situac\u00ed je, \u017ee se man\u017eel\u016fm narod\u00ed d\u00edt\u011b. Z d\u016fvodu p\u00e9\u010de o n\u011bj jeden z partner\u016f <strong>opust\u00ed zam\u011bstn\u00e1n\u00ed<\/strong> a jeho ro\u010dn\u00ed p\u0159\u00edjmy mohou b\u00fdt ni\u017e\u0161\u00ed ne\u017e 68 000 K\u010d.<\/p>\n<p>P\u0159\u00edklad:<\/p>\n<p>Man\u017eel\u016fm Kov\u00e1\u0159ov\u00fdm se <strong>15. dubna narodilo prvn\u00ed d\u00edt\u011b<\/strong>. P\u0159edt\u00edm byla pan\u00ed Kov\u00e1\u0159ov\u00e1 zam\u011bstnan\u00e1 a jej\u00ed hrub\u00e1 mzda byla 40 000 K\u010d. Na mate\u0159skou dovolenou nastoupila 6 t\u00fddn\u016f p\u0159ed o\u010dek\u00e1van\u00fdm term\u00ednem porodu, tedy 4. b\u0159ezna. Mate\u0159skou pan\u00ed Kov\u00e1\u0159ov\u00e1 pob\u00edr\u00e1 do druh\u00e9 poloviny z\u00e1\u0159\u00ed.<\/p>\n<p>Za rok, ve kter\u00e9m se narodilo jejich prvn\u00ed d\u00edt\u011b, si pan Kov\u00e1\u0159 slevu na man\u017eelku nebude moci uplatnit. Do v\u00fd\u0161e jej\u00edch p\u0159\u00edjm\u016f se toti\u017e zapo\u010d\u00edt\u00e1v\u00e1 jak mzda, kterou pan\u00ed Kov\u00e1\u0159ov\u00e1 pob\u00edrala za leden a \u00fanor, tak i pen\u011b\u017eit\u00e1 pomoc v mate\u0159stv\u00ed. Celkov\u011b jej\u00ed p\u0159\u00edjmy tedy p\u0159es\u00e1hly \u010d\u00e1stku 68 000 K\u010d.<\/p>\n<h2>Co kdy\u017e d\u00edt\u011b v pr\u016fb\u011bhu roku dovr\u0161\u00ed 3 roky<\/h2>\n<p>Nejasn\u00e1 m\u016f\u017ee b\u00fdt i situace, kdy d\u00edt\u011b \u017eij\u00edc\u00ed ve spole\u010dn\u00e9 dom\u00e1cnosti <strong>dovr\u0161\u00ed v pr\u016fb\u011bhu roku 3 let.<\/strong> Posledn\u00ed kalend\u00e1\u0159n\u00ed m\u011bs\u00edc, ve kter\u00e9m lze uplatnit n\u00e1rok na slevu na man\u017eelku\/man\u017eela s vy\u017eivovan\u00fdm d\u00edt\u011btem, je ten, kdy d\u00edt\u011b oslav\u00ed t\u0159et\u00ed narozeniny.<\/p>\n<p><strong>P\u0159\u00edklad:<\/strong><\/p>\n<p>Pan\u00ed Nov\u00e1kov\u00e1 pe\u010duje o d\u00edt\u011b a jej\u00ed man\u017eel si chce za rok 2024 uplatnit slevu na man\u017eelku. Jejich d\u00edt\u011b oslavilo 3. narozeniny 15. z\u00e1\u0159\u00ed 2024. V takov\u00e9m p\u0159\u00edpad\u011b m\u016f\u017ee man\u017eel uplatnit slevu pouze za leden a\u017e z\u00e1\u0159\u00ed 2024, tedy za 9 m\u011bs\u00edc\u016f. Za \u0159\u00edjna u\u017e n\u00e1rok na slevu zanik\u00e1, proto\u017ee d\u00edt\u011b v tomto m\u011bs\u00edci p\u0159ekro\u010dilo 3 roky.<\/p>\n<h2>Omezen\u00ed pro OSV\u010c<\/h2>\n<p>Slevu si m\u016f\u017eete ode\u010d\u00edst tak\u00e9, pokud jako OSV\u010c p\u0159i podnik\u00e1n\u00ed <strong>vyu\u017e\u00edv\u00e1te procentu\u00e1ln\u00ed v\u00fddaje stanoven\u00e9 procentem z p\u0159\u00edjm\u016f anebo vedete da\u0148ovou evidenci<\/strong>.<\/p>\n<p><strong>Pozor\u00a0<\/strong>\u2013 pokud jste se p\u0159ihl\u00e1sili k tzv.\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/pausalni-dan-2021-jak-se-pocita-a-komu-se-vyplati\/\">pau\u0161\u00e1ln\u00ed dani<\/a>, kter\u00e1 byla zavedena v lednu 2021, nem\u016f\u017eete \u010derpat \u017e\u00e1dn\u00e9 da\u0148ov\u00e9 odpo\u010dty a slevy, t\u00edm p\u00e1dem ani slevu na man\u017eela \/ man\u017eelku (vy\u017eivovan\u00e9ho partnera \/ vy\u017eivovanou partnerku).<\/p>\n<p>Slevu na man\u017eela \/ man\u017eelku (registrovan\u00e9ho partnera \/ registrovanou partnerku) si ov\u0161em\u00a0<strong>nem\u016f\u017eete uplatnit<\/strong>, pokud v\u00e1m partner vypom\u00e1h\u00e1 p\u0159i v\u00fdkonu va\u0161\u00ed samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti jako tzv.\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/kdo-jsou-spolupracujici-osoby-z-pohledu-dane-z-prijmu-a-jak-vam-pomohou-s-danovou-optimalizaci\/\">spolupracuj\u00edc\u00ed osoba<\/a>. P\u0159\u00edjmy a v\u00fddaje si v\u00a0takov\u00e9m p\u0159\u00edpad\u011b rozd\u011bl\u00edte mezi sebe.<\/p>\n<p>Pod\u00edvejte se na p\u0159ehled v\u0161ech\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-na-danove-slevy-u-podnikajicich-fyzickych-osob-u-dane-z-prijmu\/\">da\u0148ov\u00fdch slev u OSV\u010c<\/a>, kter\u00e9 si uplatn\u00edte v p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob.<\/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 man\u017eelku v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed<\/h2>\n<p>Na webu Moje dan\u011b najdete <a href=\"https:\/\/adisspr.mfcr.cz\/pmd\/epo\/formulare\" target=\"_blank\" rel=\"noopener\">interaktivn\u00ed da\u0148ov\u00e9 formul\u00e1\u0159e<\/a>. Ve formul\u00e1\u0159i pro Da\u0148 z p\u0159\u00edjmu fyzick\u00fdch osob vypln\u00edte<strong> \u00fadaje o man\u017eelce\/man\u017eelovi <\/strong>v 5. odd\u00edle. (Vypl\u0148te je pouze v p\u0159\u00edpad\u011b, \u017ee slevu uplat\u0148ujete, jinak m\u016f\u017eete tyto kolonky p\u0159esko\u010dit.)<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-10844\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/sleva-na-manzelku-v-danovem-priznani.png\" alt=\"\" width=\"1275\" height=\"543\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/sleva-na-manzelku-v-danovem-priznani.png 1275w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/sleva-na-manzelku-v-danovem-priznani-300x128.png 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/sleva-na-manzelku-v-danovem-priznani-1024x436.png 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/sleva-na-manzelku-v-danovem-priznani-150x64.png 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/07\/sleva-na-manzelku-v-danovem-priznani-768x327.png 768w\" sizes=\"auto, (max-width: 1275px) 100vw, 1275px\" \/><\/p>\n<p>Do interaktivn\u00edho formul\u00e1\u0159e na \u0159\u00e1dku 65a uvedete, za kolik m\u011bs\u00edc\u016f slevu \u010derp\u00e1te. N\u00e1sledn\u011b se v\u00e1m ve formul\u00e1\u0159i automaticky <strong>zobraz\u00ed aktu\u00e1ln\u00ed v\u00fd\u0161e slevy<\/strong>.<\/p>\n<p>K da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed <strong>p\u0159idejte p\u0159\u00edlohy<\/strong>, o kter\u00fdch jsme psali v\u00fd\u0161e:<\/p>\n<ul>\n<li>\u010destn\u00e9 prohl\u00e1\u0161en\u00ed partnera s n\u00edzk\u00fdmi p\u0159\u00edjmy,<\/li>\n<li>kopii jeho dokladu toto\u017enosti,<\/li>\n<li>p\u0159\u00edpadn\u011b i kopii pr\u016fkazu ZTP.<\/li>\n<\/ul>\n<p>P\u0159e\u010dt\u011bte si dal\u0161\u00ed podrobn\u00e9 \u010dl\u00e1nky na t\u00e9ma da\u0148ov\u00fdch slev:<\/p>\n<ul>\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<li><a href=\"\/\/money.cz\/novinky-a-tipy\/dane\/sleva-na-poplatnika-kdo-ma-narok-a-kolik-je\/\">Sleva na poplatn\u00edka: kdo na ni m\u00e1 n\u00e1rok a kolik je?<\/a><\/li>\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<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>Na ja\u0159e 2026 pod\u00e1v\u00e1te da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za rok 2025. V \u010dl\u00e1nku se pod\u00edv\u00e1me, jak do tohoto p\u0159izn\u00e1n\u00ed uv\u00e9st slevu na man\u017eelku \/ man\u017eela. Da\u0148ovou slevu &#8230;<\/p>\n","protected":false},"author":2,"featured_media":7419,"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":[50,77,134],"class_list":["post-7418","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-sleva-na-manzelku"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7418","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=7418"}],"version-history":[{"count":22,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7418\/revisions"}],"predecessor-version":[{"id":18786,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7418\/revisions\/18786"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/7419"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=7418"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=7418"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=7418"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}