{"id":6632,"date":"2026-02-25T09:03:16","date_gmt":"2026-02-25T08:03:16","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=6632"},"modified":"2026-02-25T13:45:03","modified_gmt":"2026-02-25T12:45:03","slug":"sleva-na-dite","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/sleva-na-dite\/","title":{"rendered":"Sleva na d\u00edt\u011b 2026: Jak ji uplatnit?"},"content":{"rendered":"<p><b>Sleva na d\u00edt\u011b pat\u0159\u00ed mezi nejd\u016fle\u017eit\u011bj\u0161\u00ed da\u0148ov\u00e9 \u00falevy, kter\u00e9 mohou rodi\u010d\u016fm v roce 2026 v\u00fdrazn\u011b sn\u00ed\u017eit da\u0148ovou z\u00e1t\u011b\u017e \u010di dokonce p\u0159in\u00e9st da\u0148ov\u00fd bonus. \u010c\u00e1stky zv\u00fdhodn\u011bn\u00ed z\u016fst\u00e1vaj\u00ed stejn\u00e9 jako v p\u0159edchoz\u00edm roce, ale zp\u016fsob uplatn\u011bn\u00ed se li\u0161\u00ed podle toho, zda jste zam\u011bstnanec, OSV\u010c nebo spad\u00e1te do pau\u0161\u00e1ln\u00ed dan\u011b. V n\u00e1sleduj\u00edc\u00edch \u0159\u00e1dc\u00edch najdete p\u0159ehled v\u00fd\u0161e slev, podm\u00ednky n\u00e1roku, pot\u0159ebn\u00e9 dokumenty i to, kdy se jejich uplatn\u011bn\u00ed nejv\u00edce vyplat\u00ed.<\/b><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_83 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-6a04ca08964cb\" 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-6a04ca08964cb\"  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-dite\/#Vyse_slevy_na_dite_v_roce_2026\" >V\u00fd\u0161e slevy na d\u00edt\u011b v roce 2026<\/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-dite\/#Dvojnasobna_sleva_u_deti_s_prukazem_ZTPP\" >Dvojn\u00e1sobn\u00e1 sleva u d\u011bt\u00ed s pr\u016fkazem ZTP\/P<\/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-dite\/#Kdo_muze_uplatnit_slevu_na_dite_v_roce_2026\" >Kdo m\u016f\u017ee uplatnit slevu na d\u00edt\u011b v roce 2026?<\/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-dite\/#Prohlaseni_poplatnika_na_rok_2026\" >Prohl\u00e1\u0161en\u00ed poplatn\u00edka na rok 2026?<\/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-dite\/#Jak_slevu_uplatnit_%E2%80%93_zamestnanci_vs_OSVC\" >Jak slevu uplatnit \u2013 zam\u011bstnanci vs. OSV\u010c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/orangeacademy.cz\/clanky\/sleva-na-dite\/#Sleva_na_dite_pri_pausalni_dani_2026\" >Sleva na d\u00edt\u011b p\u0159i pau\u0161\u00e1ln\u00ed dani 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/orangeacademy.cz\/clanky\/sleva-na-dite\/#Kdy_se_vyplati_uplatnit_slevu\" >Kdy se vyplat\u00ed uplatnit slevu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/orangeacademy.cz\/clanky\/sleva-na-dite\/#Shrnuti_pro_rok_2026\" >Shrnut\u00ed pro rok 2026<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Vyse_slevy_na_dite_v_roce_2026\"><\/span><span style=\"font-weight: 400;\">V\u00fd\u0161e slevy na d\u00edt\u011b v roce 2026<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">V roce 2026 z\u016fst\u00e1v\u00e1 da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed na d\u011bti <strong>beze zm\u011bn oproti p\u0159edchoz\u00edmu roku.<\/strong> V\u00fd\u0161e slevy je progresivn\u00ed, co\u017e znamen\u00e1, \u017ee s ka\u017ed\u00fdm dal\u0161\u00edm d\u00edt\u011btem se zvy\u0161uje. To podporuje zejm\u00e9na rodiny s v\u00edce d\u011btmi.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Sleva na prvn\u00ed d\u00edt\u011b\u00a0<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Na prvn\u00ed vy\u017eivovan\u00e9 d\u00edt\u011b n\u00e1le\u017e\u00ed rodi\u010di sleva:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">15.204 K\u010d za cel\u00fd rok,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">nebo 1.267 K\u010d m\u011bs\u00ed\u010dn\u011b, pokud rodi\u010d uplat\u0148uje slevu pr\u016fb\u011b\u017en\u011b.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">Sleva na druh\u00e9 d\u00edt\u011b\u00a0<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">U druh\u00e9ho d\u00edt\u011bte se sleva v\u00fdrazn\u011b zvy\u0161uje:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">na 22.320 K\u010d ro\u010dn\u011b,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">p\u0159\u00edpadn\u011b 1.860 K\u010d za ka\u017ed\u00fd m\u011bs\u00edc.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">Sleva na t\u0159et\u00ed a ka\u017ed\u00e9 dal\u0161\u00ed d\u00edt\u011b<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Od t\u0159et\u00edho d\u00edt\u011bte je sleva je\u0161t\u011b vy\u0161\u0161\u00ed:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u010din\u00ed 27.840 K\u010d ro\u010dn\u011b,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">nebo 2.320 K\u010d m\u011bs\u00ed\u010dn\u011b.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Dvojnasobna_sleva_u_deti_s_prukazem_ZTPP\"><\/span><span style=\"font-weight: 400;\">Dvojn\u00e1sobn\u00e1 sleva u d\u011bt\u00ed s pr\u016fkazem ZTP\/P<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Pokud je d\u00edt\u011b <strong>dr\u017eitelem pr\u016fkazu ZTP\/P, <\/strong>pak se sleva automaticky zdvojn\u00e1sobuje, a to u v\u0161ech t\u0159\u00ed kategori\u00ed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To znamen\u00e1:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">prvn\u00ed d\u00edt\u011b ZTP\/P: 30.408 K\u010d ro\u010dn\u011b,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">druh\u00e9 d\u00edt\u011b ZTP\/P: 44.640 K\u010d ro\u010dn\u011b,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">t\u0159et\u00ed d\u00edt\u011b ZTP\/P: 55.680 K\u010d ro\u010dn\u011b.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Kdo_muze_uplatnit_slevu_na_dite_v_roce_2026\"><\/span><span style=\"font-weight: 400;\">Kdo m\u016f\u017ee uplatnit slevu na d\u00edt\u011b v roce 2026?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">N\u00e1rok m\u00e1 v\u017edy <\/span><b>jen jeden z rodi\u010d\u016f<\/b><span style=\"font-weight: 400;\">, p\u0159\u00edpadn\u011b pe\u010duj\u00edc\u00ed osoba nahrazuj\u00edc\u00ed p\u00e9\u010di rodi\u010d\u016f. Podm\u00ednkou je spole\u010dn\u00e1 dom\u00e1cnost a statut <\/span><b>nezaopat\u0159en\u00e9ho d\u00edt\u011bte<\/b><span style=\"font-weight: 400;\">, tedy:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">d\u00edt\u011b do 18 let, nebo<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">d\u00edt\u011b 18\u201326 let studuj\u00edc\u00ed denn\u00ed formou,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">nebo d\u00edt\u011b, kter\u00e9 se nem\u016f\u017ee p\u0159ipravovat na povol\u00e1n\u00ed kv\u016fli nemoci \u010di \u00farazu.<\/span> <span style=\"font-weight: 400;\">U st\u0159\u00eddav\u00e9 p\u00e9\u010de lze slevu mezi rodi\u010de rozd\u011blit <\/span><b>pom\u011brn\u011b podle m\u011bs\u00edc\u016f<\/b><span style=\"font-weight: 400;\">, pokud se tak dohodnou p\u00edsemn\u011b.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Aby v\u00e1m vznikl n\u00e1rok na slevu \u010di da\u0148ov\u00fd bonus na d\u00edt\u011b, mus\u00edte m\u00edt za uplynul\u00fd rok dostate\u010dn\u00e9 p\u0159\u00edjmy ze zam\u011bstn\u00e1n\u00ed nebo podnik\u00e1n\u00ed. Z\u00e1kon vy\u017eaduje, aby tyto p\u0159\u00edjmy dos\u00e1hly alespo\u0148 \u0161estin\u00e1sobku minim\u00e1ln\u00ed mzdy. Pro rok 2026 se hranice se zvy\u0161uje na 134.400 K\u010d. <\/span><span style=\"font-weight: 400;\">Da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed m\u016f\u017ee <strong>v\u017edy \u010derpat pouze jeden rodi\u010d<\/strong>. Aby bylo mo\u017en\u00e9 slevu uplatnit, je pot\u0159eba d\u00edt\u011b uv\u00e9st v Prohl\u00e1\u0161en\u00ed poplatn\u00edka a sou\u010dasn\u011b dolo\u017eit potvrzen\u00ed od zam\u011bstnavatele druh\u00e9ho rodi\u010de, \u017ee slevu neuplat\u0148uje.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Prohlaseni_poplatnika_na_rok_2026\"><\/span><span style=\"font-weight: 400;\">Prohl\u00e1\u0161en\u00ed poplatn\u00edka na rok 2026?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Do formul\u00e1\u0159e Prohl\u00e1\u0161en\u00ed poplatn\u00edka se zapisuj\u00ed v\u0161echny slevy, kter\u00e9 m\u00e1 zam\u011bstnanec v dan\u00e9m roce uplat\u0148ovat, tedy i d\u011bti. Dokument se vypl\u0148uje ka\u017edoro\u010dn\u011b, p\u0159\u00edpadn\u011b kdykoli se zm\u011bn\u00ed rodinn\u00e1 \u010di pracovn\u00ed situace. U d\u011bt\u00ed se zdravotn\u00edm<a href=\"https:\/\/orangeacademy.cz\/clanky\/invalidni-duchod-kdy-vznika-narok\/\" target=\"_blank\" rel=\"noopener\"> posti\u017een\u00edm ZTP\/P<\/a> se sleva automaticky navy\u0161uje na dvojn\u00e1sobek. Rodi\u010d si s\u00e1m vol\u00ed po\u0159ad\u00ed d\u011bt\u00ed v prohl\u00e1\u0161en\u00ed, co\u017e m\u016f\u017ee b\u00fdt v\u00fdhodn\u00e9 nap\u0159\u00edklad tehdy, pokud m\u00e1 pozd\u011bj\u0161\u00ed d\u00edt\u011b ZTP\/P, vy\u0161\u0161\u00ed sleva se pak uplatn\u00ed ve v\u00fdhodn\u011bj\u0161\u00edm po\u0159ad\u00ed.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Potvrzen\u00ed od zam\u011bstnavatele druh\u00e9ho rodi\u010de<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Druh\u00fd z rodi\u010d\u016f mus\u00ed dolo\u017eit, \u017ee neuplat\u0148uje slevu na stejn\u00e9 d\u00edt\u011b. K tomu slou\u017e\u00ed formul\u00e1\u0159 Potvrzen\u00ed zam\u011bstnavatele druh\u00e9ho z poplatn\u00edk\u016f. Tento dokument se obvykle nemus\u00ed dokl\u00e1dat ka\u017ed\u00fd rok, pokud se nezm\u011bn\u00ed zam\u011bstnavatel nebo zp\u016fsob uplatn\u011bn\u00ed slevy.<\/span><\/p>\n<div id=\"attachment_11030\" style=\"width: 2570px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-11030\" class=\"size-full wp-image-11030\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2023\/01\/Sleva-na-dite-2026-scaled.jpeg\" alt=\"Sleva na d\u00edt\u011b 2026\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2023\/01\/Sleva-na-dite-2026-scaled.jpeg 2560w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2023\/01\/Sleva-na-dite-2026-1280x854.jpeg 1280w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2023\/01\/Sleva-na-dite-2026-980x653.jpeg 980w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2023\/01\/Sleva-na-dite-2026-480x320.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-11030\" class=\"wp-caption-text\">Sleva na d\u00edt\u011b 2026<\/p><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Jak_slevu_uplatnit_%E2%80%93_zamestnanci_vs_OSVC\"><\/span><span style=\"font-weight: 400;\">Jak slevu uplatnit \u2013 zam\u011bstnanci vs. OSV\u010c<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Uplatn\u011bn\u00ed da\u0148ov\u00e9ho zv\u00fdhodn\u011bn\u00ed na d\u00edt\u011b se li\u0161\u00ed podle toho, zda jste zam\u011bstnanec nebo osoba samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e1 (OSV\u010c). N\u00e1sleduj\u00edc\u00ed p\u0159ehled dopl\u0148uje podm\u00ednky, dokumenty i postupy, kter\u00e9 mus\u00edte splnit.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Zam\u011bstnanci<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Zam\u011bstnanec m\u00e1 dv\u011b mo\u017enosti, jak slevu na d\u00edt\u011b uplatnit:<\/span><\/p>\n<p><b>Uplatn\u011bn\u00ed slevy ka\u017ed\u00fd m\u011bs\u00edc<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Tuto variantu vyu\u017e\u00edv\u00e1 v\u011bt\u0161ina zam\u011bstnanc\u016f. Sleva se prom\u00edtne p\u0159\u00edmo do m\u011bs\u00ed\u010dn\u00ed \u010dist\u00e9 mzdy t\u00edm, \u017ee ji za v\u00e1s zpracuje \u00fa\u010detn\u00ed na z\u00e1klad\u011b Prohl\u00e1\u0161en\u00ed poplatn\u00edka (tzv. r\u016f\u017eov\u00fd pap\u00edr).<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Sta\u010d\u00ed, aby zam\u011bstnanec na za\u010d\u00e1tku roku nebo p\u0159i n\u00e1stupu do zam\u011bstn\u00e1n\u00ed vyplnil formul\u00e1\u0159 a uvedl v n\u011bm d\u011bti, na kter\u00e9 chce slevu uplatnit. Pokud je prohl\u00e1\u0161en\u00ed podeps\u00e1no v\u010das, sleva se uplat\u0148uje automaticky ka\u017ed\u00fd m\u011bs\u00edc, co\u017e vede k vy\u0161\u0161\u00ed \u010dist\u00e9 mzd\u011b.<\/span><\/p>\n<p><b>Uplatn\u011bn\u00ed slevy zp\u011btn\u011b v ro\u010dn\u00edm z\u00fa\u010dtov\u00e1n\u00ed<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Pokud jste <a href=\"https:\/\/orangeacademy.cz\/clanky\/sleva-na-poplatnika\/\" target=\"_blank\" rel=\"noopener\">\u201er\u016f\u017eov\u00fd pap\u00edr\u201c<\/a> nepodepsali b\u011bhem roku, m\u016f\u017eete v\u0161e dohnat prost\u0159ednictv\u00edm ro\u010dn\u00edho z\u00fa\u010dtov\u00e1n\u00ed dan\u011b. Zam\u011bstnavatel v\u00e1m slevu zp\u011btn\u011b vypo\u010d\u00edt\u00e1 za cel\u00fd rok a vy tak z\u00edsk\u00e1te p\u0159eplatek na dani.<\/span><\/p>\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\/rekvalifikacni-kurzy-ucetnictvi-a-danove-evidence\"><span class='mb-text'>Studujte kurz \u00fa\u010detnictv\u00ed 100% online<\/span><\/a><\/span><\/span>\n<h3><span style=\"font-weight: 400;\">Doklady, kter\u00e9 zam\u011bstnavatel vy\u017eaduje<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">P\u0159i uplat\u0148ov\u00e1n\u00ed slevy mus\u00edte dolo\u017eit n\u011bkolik z\u00e1kladn\u00edch dokument\u016f:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rodn\u00fd list d\u00edt\u011bte \u2013 obvykle sta\u010d\u00ed p\u0159edlo\u017eit jen jednou, p\u0159i prvn\u00edm uplatn\u011bn\u00ed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Potvrzen\u00ed druh\u00e9ho rodi\u010de, \u017ee si slevu neuplat\u0148uje on\/ona.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Toto potvrzen\u00ed je povinn\u00e9, proto\u017ee slevu m\u016f\u017ee vyu\u017e\u00edt v\u017edy jen jeden rodi\u010d.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">OSV\u010c<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">U osob samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00fdch je postup odli\u0161n\u00fd:<\/span><\/p>\n<p><b>Uplatn\u011bn\u00ed slevy v\u00fdhradn\u011b v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed<\/b><\/p>\n<p><span style=\"font-weight: 400;\">OSV\u010c nem\u016f\u017ee vyu\u017e\u00edvat m\u011bs\u00ed\u010dn\u00ed uplat\u0148ov\u00e1n\u00ed jako zam\u011bstnanci. <\/span><span style=\"font-weight: 400;\">Slevu na d\u00edt\u011b (p\u0159\u00edpadn\u011b da\u0148ov\u00fd bonus) uplat\u0148uje jen jednou ro\u010dn\u011b, a to p\u0159\u00edmo <a href=\"https:\/\/orangeacademy.cz\/clanky\/danovy-portal-podani\/\" target=\"_blank\" rel=\"noopener\">v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed<\/a> za dan\u00fd rok.<\/span><\/p>\n<p><b>Podm\u00ednka pro vznik n\u00e1roku na da\u0148ov\u00fd bonus u OSV\u010c<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Aby OSV\u010c vznikl n\u00e1rok na da\u0148ov\u00fd bonus, mus\u00ed splnit z\u00e1konnou hranici <strong>minim\u00e1ln\u00edho ro\u010dn\u00edho p\u0159\u00edjmu.<\/strong>Ten mus\u00ed b\u00fdt alespo\u0148 \u0161estin\u00e1sobkem minim\u00e1ln\u00ed mzdy, co\u017e pro rok 2026 \u010din\u00ed 134.400 K\u010d ro\u010dn\u011b. Pokud OSV\u010c t\u00e9to v\u00fd\u0161e nedos\u00e1hne, m\u016f\u017ee slevu vyu\u017e\u00edt pouze do v\u00fd\u0161e sv\u00e9 dan\u011b, ale bonus z\u00edskat nem\u016f\u017ee.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Sleva_na_dite_pri_pausalni_dani_2026\"><\/span><span style=\"font-weight: 400;\">Sleva na d\u00edt\u011b p\u0159i pau\u0161\u00e1ln\u00ed dani 2026<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Poplatn\u00edci v re\u017eimu pau\u0161\u00e1ln\u00ed dan\u011b <strong>nemaj\u00ed n\u00e1rok na:<\/strong><\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">slevu na d\u00edt\u011b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">da\u0148ov\u00fd bonus<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Re\u017eim pau\u0161\u00e1ln\u00ed dan\u011b je administrativn\u011b jednoduch\u00fd, ale nen\u00ed v\u00fdhodn\u00fd pro rodi\u010de s d\u011btmi, proto\u017ee <strong>p\u0159ich\u00e1zej\u00ed pr\u00e1v\u011b o v\u0161echny da\u0148ov\u00e9 slevy.<\/strong>\u00a0Pokud OSV\u010c chce \u010derpat slevy na d\u011bti, mus\u00ed p\u0159estat b\u00fdt v pau\u0161\u00e1ln\u00edm re\u017eimu a p\u0159ej\u00edt na klasick\u00e9 zdan\u011bn\u00ed.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Podm\u00ednky pro z\u00edsk\u00e1n\u00ed da\u0148ov\u00e9ho bonusu\u00a0<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">N\u00e1rok m\u00e1te, pokud:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed je vy\u0161\u0161\u00ed ne\u017e vypo\u010dten\u00e1 da\u0148,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">p\u0159\u00edjem je <strong>min. 6\u00d7 minim\u00e1ln\u00ed mzdy,<\/strong><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">d\u00edt\u011b spl\u0148uje podm\u00ednky nezaopat\u0159en\u00e9ho.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">Doklady pot\u0159ebn\u00e9 k uplatn\u011bn\u00ed slevy<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rodn\u00fd list d\u00edt\u011bte,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">potvrzen\u00ed druh\u00e9ho rodi\u010de,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">u studuj\u00edc\u00edch d\u011bt\u00ed potvrzen\u00ed o studiu,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">U ZTP\/P pr\u016fkaz nebo potvrzen\u00ed.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Kdy_se_vyplati_uplatnit_slevu\"><\/span><span style=\"font-weight: 400;\">Kdy se vyplat\u00ed uplatnit slevu<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ve v\u011bt\u0161in\u011b p\u0159\u00edpad\u016f je optim\u00e1ln\u00ed, aby <strong>da\u0148ov\u00e9 zv\u00fdhodn\u011bn\u00ed<\/strong> na d\u00edt\u011b uplat\u0148oval ten z rodi\u010d\u016f, kter\u00fd m\u00e1 vy\u0161\u0161\u00ed p\u0159\u00edjem. D\u016fvod je jednoduch\u00fd \u2013 rodi\u010d s vy\u0161\u0161\u00ed da\u0148ovou povinnost\u00ed dok\u00e1\u017ee slevu vyu\u017e\u00edt v pln\u00e9m rozsahu, proto\u017ee jeho da\u0148 je dostate\u010dn\u011b vysok\u00e1, aby ji sleva mohla \u00fa\u010dinn\u011b sn\u00ed\u017eit. Naopak u partnera s n\u00edzk\u00fdmi p\u0159\u00edjmy m\u016f\u017ee vzniknout situace, kdy sleva p\u0159ev\u00fd\u0161\u00ed jeho vypo\u010dtenou da\u0148, a p\u0159esto mu nevznikne n\u00e1rok na bonus, proto\u017ee <strong>nespln\u00ed minim\u00e1ln\u00ed p\u0159\u00edjmov\u00e9 podm\u00ednky.<\/strong><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Shrnuti_pro_rok_2026\"><\/span><span style=\"font-weight: 400;\">Shrnut\u00ed pro rok 2026<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u010c\u00e1stky slevy z\u016fst\u00e1vaj\u00ed stejn\u00e9 jako v roce 2025<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pro z\u00edsk\u00e1n\u00ed bonusu je nutn\u00e9 splnit p\u0159\u00edjmov\u00fd limit<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pau\u0161\u00e1ln\u00ed da\u0148 = \u017e\u00e1dn\u00e1 sleva na d\u00edt\u011b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Rozd\u011blen\u00ed mezi rodi\u010de mo\u017en\u00e9 jen p\u0159i st\u0159\u00eddav\u00e9 p\u00e9\u010di<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ZTP\/P = dvojn\u00e1sobn\u00e9 zv\u00fdhodn\u011bn\u00ed<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Sleva na d\u00edt\u011b pat\u0159\u00ed mezi nejd\u016fle\u017eit\u011bj\u0161\u00ed da\u0148ov\u00e9 \u00falevy, kter\u00e9 mohou rodi\u010d\u016fm v roce 2026 v\u00fdrazn\u011b sn\u00ed\u017eit da\u0148ovou z\u00e1t\u011b\u017e \u010di dokonce p\u0159in\u00e9st da\u0148ov\u00fd bonus. \u010c\u00e1stky zv\u00fdhodn\u011bn\u00ed z\u016fst\u00e1vaj\u00ed stejn\u00e9 jako v p\u0159edchoz\u00edm roce, ale zp\u016fsob uplatn\u011bn\u00ed se li\u0161\u00ed podle toho, zda jste zam\u011bstnanec, OSV\u010c nebo spad\u00e1te do pau\u0161\u00e1ln\u00ed dan\u011b. V n\u00e1sleduj\u00edc\u00edch \u0159\u00e1dc\u00edch najdete p\u0159ehled v\u00fd\u0161e slev, podm\u00ednky [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":3885,"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":[14],"tags":[15,17,25],"class_list":["post-6632","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-a-dane","tag-dane-prakticky","tag-ucetnictvi","tag-zakony"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sleva na d\u00edt\u011b 2026: Jak ji uplatnit?<\/title>\n<meta name=\"description\" content=\"V\u00edte, kolik \u010din\u00ed sleva na d\u00edt\u011b v roce 2026 a jak ji uplatnit? 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