{"id":1395,"date":"2025-03-12T08:06:35","date_gmt":"2025-03-12T07:06:35","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=1395"},"modified":"2025-03-25T16:11:51","modified_gmt":"2025-03-25T15:11:51","slug":"sleva-na-poplatnika","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/sleva-na-poplatnika\/","title":{"rendered":"Sleva na poplatn\u00edka &#8211; Sleva na dani, na kterou m\u00e1 n\u00e1rok ka\u017ed\u00fd!"},"content":{"rendered":"<p><b>Sleva na poplatn\u00edka pat\u0159\u00ed mezi z\u00e1kladn\u00ed da\u0148ov\u00e9 \u00falevy z p\u0159\u00edjm\u016f, kter\u00e9 mohou vyu\u017e\u00edt t\u00e9m\u011b\u0159 v\u0161ichni da\u0148ov\u00ed poplatn\u00edci. Tato \u00faleva m\u00e1 za \u00fa\u010del sn\u00ed\u017eit celkovou da\u0148ovou z\u00e1t\u011b\u017e fyzick\u00fdch osob a t\u00edm zv\u00fd\u0161it jejich p\u0159\u00edjmy. V roce 2025 z\u016fst\u00e1v\u00e1 v\u00fd\u0161e t\u00e9to \u00falevy stejn\u00e1, \u010din\u00ed 30.840 K\u010d ro\u010dn\u011b, co\u017e odpov\u00edd\u00e1 m\u011bs\u00ed\u010dn\u00ed \u00falev\u011b ve v\u00fd\u0161i 2.570 K\u010d.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Slevy na dani jsou \u010d\u00e1stky, kter\u00e9 si m\u016f\u017eou ode\u010d\u00edst zam\u011bstnanec i OSV\u010c od vypo\u010dten\u00e9 dan\u011b z p\u0159\u00edjm\u016f, \u010d\u00edm\u017e sn\u00ed\u017e\u00ed svou da\u0148ovou povinnost. Existuje n\u011bkolik druh\u016f slev na dani, kter\u00e9 mohou b\u00fdt uplatn\u011bny m\u011bs\u00ed\u010dn\u011b nebo ro\u010dn\u011b, v z\u00e1vislosti na konkr\u00e9tn\u00edm typu slevy a konkr\u00e9tn\u00edm da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Obsah<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69f605d781f16\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #666666;color:#666666\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #666666;color:#666666\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69f605d781f16\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/orangeacademy.cz\/clanky\/sleva-na-poplatnika\/#Zakladni_sleva_na_poplatnika\" >Z\u00e1kladn\u00ed sleva na poplatn\u00edka<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/orangeacademy.cz\/clanky\/sleva-na-poplatnika\/#Sleva_na_poplatnika_pro_rok_2025\" >Sleva na poplatn\u00edka pro rok 2025<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/orangeacademy.cz\/clanky\/sleva-na-poplatnika\/#Pravidla_pro_uplatneni_slevy_pro_zamestnance\" >Pravidla pro uplatn\u011bn\u00ed slevy pro zam\u011bstnance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/orangeacademy.cz\/clanky\/sleva-na-poplatnika\/#Rozdily_mezi_zamestnanci_a_OSVC\" >Rozd\u00edly mezi zam\u011bstnanci a OSV\u010c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/orangeacademy.cz\/clanky\/sleva-na-poplatnika\/#Dalsi_slevy_v_danovem_systemu\" >Dal\u0161\u00ed slevy v da\u0148ov\u00e9m syst\u00e9mu<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Zakladni_sleva_na_poplatnika\"><\/span><span style=\"font-weight: 400;\">Z\u00e1kladn\u00ed sleva na poplatn\u00edka<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Jednou z hlavn\u00edch v\u00fdhod slevy na poplatn\u00edka je jej\u00ed \u0161irok\u00e1 dostupnost. Tuto slevu m\u016f\u017ee <strong>vyu\u017e\u00edt ka\u017ed\u00fd poplatn\u00edk dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/strong>, bez ohledu na v\u00fd\u0161i jeho p\u0159\u00edjm\u016f nebo na to, zda pracoval cel\u00fd rok nebo jen jeho \u010d\u00e1st. <\/span><span style=\"font-weight: 400;\">Tuto slevu lze vyu\u017e\u00edt v pln\u00e9 v\u00fd\u0161i i v p\u0159\u00edpad\u011b, \u017ee poplatn\u00edk pracoval nebo podnikal pouze \u010d\u00e1st roku. Nen\u00ed tedy kr\u00e1cena podle po\u010dtu odpracovan\u00fdch m\u011bs\u00edc\u016f, co\u017e je v\u00fdhodn\u00e9 pro osoby, kter\u00e9 m\u011bn\u00ed zam\u011bstn\u00e1n\u00ed nebo za\u010d\u00ednaj\u00ed podnikat b\u011bhem roku. <\/span><span style=\"font-weight: 400;\">I pokud jste m\u011bli p\u0159\u00edjem pouze po ur\u010ditou \u010d\u00e1st roku 2025, m\u00e1te n\u00e1rok na plnou <a href=\"https:\/\/www.kurzy.cz\/dane-danova-priznani\/sleva-na-poplatnika\/\" target=\"_blank\" rel=\"noopener\">ro\u010dn\u00ed slevu ve v\u00fd\u0161i 30.840 K\u010d.<\/a><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Zp\u016fsob uplatn\u011bn\u00ed slevy na poplatn\u00edka se li\u0161\u00ed podle toho, zda jste zam\u011bstnanec nebo osoba samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e1 (OSV\u010c). <strong>Zam\u011bstnanci obvykle \u010derpaj\u00ed tuto slevu m\u011bs\u00ed\u010dn\u011b<\/strong>, kdy jim je ode\u010dtena z jejich m\u011bs\u00ed\u010dn\u00ed da\u0148ov\u00e9 povinnosti. Zam\u011bstnavatel tak ka\u017ed\u00fd m\u011bs\u00edc sn\u00ed\u017e\u00ed z\u00e1lohu na da\u0148 o 2.570 K\u010d, co\u017e pozitivn\u011b ovlivn\u00ed \u010distou mzdu zam\u011bstnance. <strong>OSV\u010c naopak uplat\u0148uj\u00ed slevu jednou ro\u010dn\u011b <\/strong><a href=\"https:\/\/orangeacademy.cz\/clanky\/danovy-portal-podani\/\" target=\"_blank\" rel=\"noopener\">v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed.<\/a><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Sleva_na_poplatnika_pro_rok_2025\"><\/span><span style=\"font-weight: 400;\">Sleva na poplatn\u00edka pro rok 2025<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Sleva na poplatn\u00edka z\u016fst\u00e1v\u00e1 ji\u017e n\u011bkolik let stejn\u00e1 z n\u011bkolika d\u016fvod\u016f:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Stabilita a p\u0159edv\u00eddatelnost: <\/b><span style=\"font-weight: 400;\">Udr\u017eov\u00e1n\u00ed konstantn\u00ed v\u00fd\u0161e slevy na poplatn\u00edka p\u0159isp\u00edv\u00e1 ke stabilit\u011b a p\u0159edv\u00eddatelnosti da\u0148ov\u00e9ho syst\u00e9mu. To umo\u017e\u0148uje da\u0148ov\u00fdm poplatn\u00edk\u016fm l\u00e9pe pl\u00e1novat sv\u00e9 finan\u010dn\u00ed z\u00e1le\u017eitosti.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Politick\u00e1 rozhodnut\u00ed: <\/b><span style=\"font-weight: 400;\">V\u00fd\u0161e slevy na poplatn\u00edka je \u010dasto v\u00fdsledkem politick\u00fdch rozhodnut\u00ed a priorit vl\u00e1dy. Vl\u00e1da m\u016f\u017ee rozhodnout, \u017ee je d\u016fle\u017eit\u00e9 zachovat tuto slevu na stejn\u00e9 \u00farovni, aby nedo\u0161lo k v\u00fdrazn\u00fdm zm\u011bn\u00e1m v da\u0148ov\u00e9 z\u00e1t\u011b\u017ei fyzick\u00fdch osob.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ekonomick\u00e1 situace:<\/b><span style=\"font-weight: 400;\"> I p\u0159es mo\u017en\u00e9 zm\u011bny v ekonomick\u00e9 situaci zem\u011b se sleva na poplatn\u00edka dr\u017e\u00ed na stejn\u00e9 \u00farovni, co\u017e m\u016f\u017ee b\u00fdt snaha o zachov\u00e1n\u00ed rovnosti a spravedlnosti v da\u0148ov\u00e9m syst\u00e9mu.<\/span><\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Pravidla_pro_uplatneni_slevy_pro_zamestnance\"><\/span><span style=\"font-weight: 400;\">Pravidla pro uplatn\u011bn\u00ed slevy pro zam\u011bstnance<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Zam\u011bstnanec m\u016f\u017ee uplatnit slevu na poplatn\u00edka pouze u jednoho zam\u011bstnavatele za m\u011bs\u00edc. Pro vyu\u017eit\u00ed slevy mus\u00ed zam\u011bstnanec vyplnit tzv. <strong>r\u016f\u017eov\u00fd pap\u00edr \u2013 Prohl\u00e1\u0161en\u00ed poplatn\u00edka dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob.<\/strong> Sleva na poplatn\u00edka se pak automaticky uplatn\u00ed pr\u00e1v\u011b na z\u00e1klad\u011b podepsan\u00e9ho Prohl\u00e1\u0161en\u00ed poplatn\u00edka dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob ze z\u00e1visl\u00e9 \u010dinnosti, kter\u00e9 zam\u011bstnanec p\u0159edlo\u017e\u00ed sv\u00e9mu zam\u011bstnavateli. \u017d\u00e1dn\u00e9 dal\u0161\u00ed doklady nebo potvrzen\u00ed nen\u00ed pot\u0159eba p\u0159edkl\u00e1dat.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tento formul\u00e1\u0159 lze podepsat jen u jednoho zam\u011bstnavatele v dan\u00e9m m\u011bs\u00edci. Pokud m\u00e1 zam\u011bstnanec v\u00edce pracovn\u00edch pom\u011br\u016f sou\u010dasn\u011b, mus\u00ed si vybrat, u kter\u00e9ho zam\u011bstnavatele slevu uplatn\u00ed. Doporu\u010duje se vybrat zam\u011bstnavatele s nejvy\u0161\u0161\u00edm m\u011bs\u00ed\u010dn\u00edm p\u0159\u00edjmem, aby byla sleva co nejefektivn\u011bji vyu\u017eita.<\/span><\/p>\n<div id=\"attachment_10256\" style=\"width: 2570px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-10256\" class=\"wp-image-10256 size-full\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/12\/sleva-na-poplatnika-scaled.jpeg\" alt=\"z\u00e1kladn\u00ed sleva na poplatn\u00edka\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/12\/sleva-na-poplatnika-scaled.jpeg 2560w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/12\/sleva-na-poplatnika-1280x854.jpeg 1280w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/12\/sleva-na-poplatnika-980x653.jpeg 980w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/12\/sleva-na-poplatnika-480x320.jpeg 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) and (max-width: 1280px) 1280px, (min-width: 1281px) 2560px, 100vw\" \/><p id=\"caption-attachment-10256\" class=\"wp-caption-text\">Z\u00e1kladn\u00ed sleva na poplatn\u00edka<\/p><\/div>\n<h3><span style=\"font-weight: 400;\">Kdo nem\u016f\u017ee vyu\u017e\u00edt slevu na poplatn\u00edka?<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Slevu na poplatn\u00edka nemohou vyu\u017e\u00edt osoby, kter\u00e9 nemaj\u00ed \u017e\u00e1dn\u00e9 zdaniteln\u00e9 p\u0159\u00edjmy. To zahrnuje nap\u0159\u00edklad dlouhodob\u011b nezam\u011bstnan\u00e9 osoby, kter\u00e9 nemaj\u00ed \u017e\u00e1dn\u00fd p\u0159\u00edjem, nebo osoby, kter\u00e9 maj\u00ed <strong>pouze p\u0159\u00edle\u017eitostn\u00e9 p\u0159\u00edjmy do 50.000 K\u010d ro\u010dn\u011b.<\/strong><\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Da\u0148ov\u00e1 sleva na poplatn\u00edka \u2013 administrativn\u00ed n\u00e1le\u017eitosti<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Zam\u011bstnanci mus\u00ed m\u00edt podepsan\u00e9 prohl\u00e1\u0161en\u00ed k dani.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">OSV\u010c mus\u00ed slevu spr\u00e1vn\u011b uv\u00e9st v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sleva je nep\u0159enosn\u00e1 a vztahuje se pouze na konkr\u00e9tn\u00edho poplatn\u00edka.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Rozdily_mezi_zamestnanci_a_OSVC\"><\/span><span style=\"font-weight: 400;\">Rozd\u00edly mezi zam\u011bstnanci a OSV\u010c<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Zam\u011bstnanci<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Uplat\u0148uj\u00ed slevu ka\u017ed\u00fd m\u011bs\u00edc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sleva se automaticky prom\u00edt\u00e1 do v\u00fdpo\u010dtu \u010dist\u00e9 mzdy.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mus\u00ed m\u00edt podepsan\u00e9 prohl\u00e1\u0161en\u00ed poplatn\u00edka dan\u011b z p\u0159\u00edjm\u016f.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u011bs\u00ed\u010dn\u00ed \u010d\u00e1stka 2.570 K\u010d se ode\u010d\u00edt\u00e1 p\u0159\u00edmo u zam\u011bstnavatele.<\/span><\/li>\n<\/ul>\n<p><strong>OSV\u010c<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Uplat\u0148uj\u00ed slevu jednor\u00e1zov\u011b v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00e1rok vznik\u00e1 za cel\u00fd kalend\u00e1\u0159n\u00ed rok.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">P\u0159izn\u00e1n\u00ed pod\u00e1vaj\u00ed zp\u011btn\u011b (nap\u0159. za rok 2024 v roce 2025).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Celkov\u00e1 ro\u010dn\u00ed \u010d\u00e1stka \u010din\u00ed 30.840 K\u010d.<\/span><\/li>\n<\/ul>\n<span class='mb-center maxbutton-12-center'><span class='maxbutton-12-container mb-container'><a class=\"maxbutton-12 maxbutton maxbutton-kurz-ucetnictvi-online\" target=\"_blank\" title=\"Kurz \u00fa\u010detnictv\u00ed online\" rel=\"noopener\" href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\"><span class='mb-text'>Studujte kurz \u00fa\u010detnictv\u00ed 100% online<\/span><\/a><\/span><\/span>\n<h2><span class=\"ez-toc-section\" id=\"Dalsi_slevy_v_danovem_systemu\"><\/span><span style=\"font-weight: 400;\">Dal\u0161\u00ed slevy v da\u0148ov\u00e9m syst\u00e9mu<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Krom\u011b z\u00e1kladn\u00ed slevy na poplatn\u00edka, lze vyu\u017e\u00edt i <a href=\"https:\/\/www.kurzy.cz\/dane-danova-priznani\/slevy-na-dani-2025\/\" target=\"_blank\" rel=\"noopener\">dal\u0161\u00ed slevy<\/a>:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sleva na prvn\u00ed d\u00edt\u011b \u2013 15.204 K\u010d ro\u010dn\u011b, tedy 1.267 K\u010d m\u011bs\u00ed\u010dn\u011b.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sleva na druh\u00e9 d\u00edt\u011b \u010din\u00ed 22.320 K\u010d ro\u010dn\u011b, co\u017e odpov\u00edd\u00e1 1.860 K\u010d m\u011bs\u00ed\u010dn\u011b.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sleva na t\u0159et\u00ed a ka\u017ed\u00e9 dal\u0161\u00ed d\u00edt\u011b je 27.840 K\u010d ro\u010dn\u011b, tedy 2.320 K\u010d m\u011bs\u00ed\u010dn\u011b.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sleva na invaliditu prvn\u00edho a druh\u00e9ho stupn\u011b \u010din\u00ed 2.520 K\u010d ro\u010dn\u011b, co\u017e odpov\u00edd\u00e1 210 K\u010d m\u011bs\u00ed\u010dn\u011b.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sleva na invaliditu t\u0159et\u00edho stupn\u011b je 5.040 K\u010d ro\u010dn\u011b, tedy 420 K\u010d m\u011bs\u00ed\u010dn\u011b.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sleva na dr\u017eitele pr\u016fkazu ZTP\/P \u010din\u00ed 16.140 K\u010d ro\u010dn\u011b, co\u017e odpov\u00edd\u00e1 1.345 K\u010d m\u011bs\u00ed\u010dn\u011b.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sleva na man\u017eela\/man\u017eelku pe\u010duj\u00edc\u00ed o d\u00edt\u011b do 3 let (s p\u0159\u00edjmem ni\u017e\u0161\u00edm ne\u017e 68.000 K\u010d ro\u010dn\u011b) je 24.840 K\u010d ro\u010dn\u011b, tedy 2.070 K\u010d m\u011bs\u00ed\u010dn\u011b.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sleva na man\u017eela\/man\u017eelku ZTP\/P pe\u010duj\u00edc\u00ed o d\u00edt\u011b do 3 let (s p\u0159\u00edjmem ni\u017e\u0161\u00edm ne\u017e 68.000 K\u010d ro\u010dn\u011b) \u010din\u00ed 49.680 K\u010d ro\u010dn\u011b, co\u017e odpov\u00edd\u00e1 4.140 K\u010d m\u011bs\u00ed\u010dn\u011b.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">Sleva na dani na poplatn\u00edka v budoucnu<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">I kdy\u017e v\u00fd\u0161e slevy z\u016fst\u00e1v\u00e1 pro rok 2025 stejn\u00e1 jako v p\u0159edchoz\u00edch letech, <strong>je mo\u017en\u00e9, \u017ee v budoucnu dojde k jej\u00ed \u00faprav\u011b<\/strong> v z\u00e1vislosti na ekonomick\u00e9m v\u00fdvoji a zm\u011bn\u00e1ch v da\u0148ov\u00e9 legislativ\u011b. Proto je d\u016fle\u017eit\u00e9 sledovat p\u0159\u00edpadn\u00e9 legislativn\u00ed zm\u011bny v t\u00e9to oblasti.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sleva na poplatn\u00edka pat\u0159\u00ed mezi z\u00e1kladn\u00ed da\u0148ov\u00e9 \u00falevy z p\u0159\u00edjm\u016f, kter\u00e9 mohou vyu\u017e\u00edt t\u00e9m\u011b\u0159 v\u0161ichni da\u0148ov\u00ed poplatn\u00edci. Tato \u00faleva m\u00e1 za \u00fa\u010del sn\u00ed\u017eit celkovou da\u0148ovou z\u00e1t\u011b\u017e fyzick\u00fdch osob a t\u00edm zv\u00fd\u0161it jejich p\u0159\u00edjmy. V roce 2025 z\u016fst\u00e1v\u00e1 v\u00fd\u0161e t\u00e9to \u00falevy stejn\u00e1, \u010din\u00ed 30.840 K\u010d ro\u010dn\u011b, co\u017e odpov\u00edd\u00e1 m\u011bs\u00ed\u010dn\u00ed \u00falev\u011b ve v\u00fd\u0161i 2.570 K\u010d. Slevy na [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":1397,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[20,14],"tags":[15,54,46,17],"class_list":["post-1395","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-prace-a-kariera","category-ucetnictvi-a-dane","tag-dane-prakticky","tag-podnikani","tag-prace","tag-ucetnictvi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sleva na poplatn\u00edka - Sleva na dani, na kterou m\u00e1 n\u00e1rok ka\u017ed\u00fd!<\/title>\n<meta name=\"description\" content=\"V\u00edte, co je to sleva na poplatn\u00edka, kdy a jak ji m\u016f\u017eete uplatnit a jak\u00e1 je jej\u00ed v\u00fd\u0161e? 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