{"id":12730,"date":"2026-09-18T10:26:50","date_gmt":"2026-09-18T08:26:50","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/nezdanitelna-cast-zakladu-dane-na-danovnika-2022-kto-na-nu-ma-narok-a-kolko-je\/"},"modified":"2026-09-18T10:26:52","modified_gmt":"2026-09-18T08:26:52","slug":"nezdanitelna-cast-zakladu-dane-na-danovnika","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/nezdanitelna-cast-zakladu-dane-na-danovnika\/","title":{"rendered":"Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka 2026: kto na \u0148u m\u00e1 n\u00e1rok a ko\u013eko je?"},"content":{"rendered":"<p>Na nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka v plnej v\u00fd\u0161ke maj\u00fa n\u00e1rok v\u0161etci da\u0148ovn\u00edci, ktor\u00ed mali <strong>aspo\u0148 nejak\u00e9 zdanite\u013en\u00e9 pr\u00edjmy<\/strong> zo z\u00e1vislej \u010dinnosti alebo z podnikania a z inej samostatnej z\u00e1robkovej \u010dinnosti (tzn. boli zamestnan\u00ed alebo podnikali). To znamen\u00e1, \u017ee aj ke\u010f ste nemali pr\u00edjmy v\u0161etk\u00fdch 12 mesiacov, <strong>uplatn\u00edte si nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka v plnej v\u00fd\u0161ke<\/strong>. Jej v\u00fd\u0161ka sa ka\u017ed\u00fdm rokom vplyvom n\u00e1rastu \u017eivotn\u00e9ho minima zvy\u0161uje.<\/p>\n<p><strong>Pozor<\/strong>: Oh\u013eadom v\u00fd\u0161ky nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka existuje jedna v\u00fdnimka. Ak ste k 1. janu\u00e1ru boli <strong>poberate\u013eom starobn\u00e9ho d\u00f4chodku<\/strong>, vyrovn\u00e1vacieho pr\u00edplatku, pred\u010dasn\u00e9ho starobn\u00e9ho d\u00f4chodku, starobn\u00e9ho d\u00f4chodkov\u00e9ho sporenia, v\u00fdsluhov\u00e9ho d\u00f4chodku, pr\u00edpadne obdobn\u00e9ho d\u00f4chodku zo zahrani\u010dia (pr\u00edpadne v\u00e1m bol tak\u00fdto d\u00f4chodok k 1. janu\u00e1ru tohto roka alebo k 1. janu\u00e1ru predch\u00e1dzaj\u00facich rokov priznan\u00fd sp\u00e4tne), <strong>nem\u00e1te n\u00e1rok na pln\u00fa v\u00fd\u0161ku<\/strong> nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka. M\u00f4\u017eete si ju uplatni\u0165 len vo v\u00fd\u0161ke rozdielu medzi sumou ro\u010dnej nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka a sumou vyplaten\u00e9ho d\u00f4chodku vr\u00e1tane 13. d\u00f4chodku.<\/p>\n<h2><strong>Kto m\u00e1 n\u00e1rok na nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka a ko\u013eko je?<\/strong><\/h2>\n<h3><strong>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka SZ\u010cO<\/strong><\/h3>\n<p>Pre rok 2026 \u010din\u00ed <strong>ro\u010dn\u00e1 nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka <\/strong><strong>5 966,73 eura<\/strong>. Av\u0161ak v pr\u00edpade, \u017ee dosiahnete <strong>z\u00e1klad dane z pr\u00edjmov vy\u0161\u0161\u00ed ako <\/strong><strong>26 083,13 eura<\/strong>, nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka sa zn\u00ed\u017ei. Ur\u010d\u00ed sa ako rozdiel medzi sumou 14 661,11 eura a 1\/3 z\u00e1kladu dane.<\/p>\n<p>V spr\u00e1vnej v\u00fd\u0161ke si ju uplatn\u00edte v da\u0148ovom priznan\u00ed, ktor\u00e9 budete pod\u00e1va\u0165 na jar 2027 (ak nebudete ma\u0165 pred\u013a\u017een\u00fa lehotu na podanie da\u0148ov\u00e9ho priznania). Ako SZ\u010cO si da\u0148ov\u00e9 priznanie pod\u00e1vate sami, alebo ho za v\u00e1s spracov\u00e1va \u00fa\u010dtovn\u00edk, da\u0148ov\u00fd poradca a podobne.<\/p>\n<p>V pr\u00edpade SZ\u010cO si teda nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka <strong>uplatn\u00edte jednorazovo<\/strong> a zn\u00ed\u017eite si o \u0148u vypo\u010d\u00edtan\u00fd z\u00e1klad dane z pr\u00edjmov, nie u\u017e vypo\u010d\u00edtan\u00fa da\u0148.<\/p>\n<h3><strong>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka \u2013 zamestnanec<\/strong><\/h3>\n<p>Ako zamestnanci si spravidla uplat\u0148ujete <strong>mesa\u010dn\u00fa nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka vo v\u00fd\u0161ke <\/strong><strong>497,23<\/strong><strong> eura<\/strong>. V\u010faka tomu v\u00e1m zamestn\u00e1vate\u013e vypl\u00e1ca vy\u0161\u0161iu \u010dist\u00fa mzdu, ne\u017e keby ste si nezdanite\u013en\u00fa \u010das\u0165 v priebehu roka pravidelne neuplat\u0148ovali.<\/p>\n<p>To ist\u00e9 plat\u00ed aj pre brig\u00e1dnikov, ktor\u00ed si privyr\u00e1baj\u00fa <strong>na dohodu o pracovnej \u010dinnosti, dohodu o vykonan\u00ed pr\u00e1ce alebo dohodu o brig\u00e1dnickej pr\u00e1ci \u0161tudentov<\/strong>.<\/p>\n<p>Ale pozor \u2013 nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka v\u00e1m mesa\u010dne od z\u00e1kladu dane m\u00f4\u017ee odpo\u010d\u00edta\u0165 <strong>len jeden zamestn\u00e1vate\u013e, u ktor\u00e9ho podp\u00ed\u0161ete\u00a0<\/strong><a href=\"https:\/\/www.financnasprava.sk\/\/_img\/pfsedit\/Dokumenty_PFS\/Zverejnovanie_dok\/Vzory_tlaciv\/Zavisla_cinnost_5ZD\/2024\/2024.11.20_dan_bonus_par_36.pdf\" target=\"_blank\" rel=\"noopener\">vyhl\u00e1senie na uplatnenie nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka a da\u0148ov\u00e9ho bonusu<\/a>.<\/p>\n<p>Ide o formul\u00e1r, na z\u00e1klade ktor\u00e9ho v\u00e1\u0161 <strong>zamestn\u00e1vate\u013e pri v\u00fdpo\u010dte mzdy a dane prihliadne<\/strong> na nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka a v d\u00f4sledku toho v\u00e1m zraz\u00ed ni\u017e\u0161\u00ed preddavok na da\u0148 z pr\u00edjmov, ktor\u00fd n\u00e1sledne odvedie \u0161t\u00e1tu.<\/p>\n<p>Vo vyhl\u00e1sen\u00ed si <strong>nem\u00f4\u017eete nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka uplatni\u0165<\/strong> vtedy, ak ste boli k 1. janu\u00e1ru pr\u00edslu\u0161n\u00e9ho roka poberate\u013eom starobn\u00e9ho d\u00f4chodku, vyrovn\u00e1vacieho pr\u00edplatku, pred\u010dasn\u00e9ho starobn\u00e9ho d\u00f4chodku, starobn\u00e9ho d\u00f4chodkov\u00e9ho sporenia, v\u00fdsluhov\u00e9ho d\u00f4chodku alebo obdobn\u00e9ho d\u00f4chodku zo zahrani\u010dia.<\/p>\n<figure id=\"attachment_102986\" aria-describedby=\"caption-attachment-102986\" style=\"width: 668px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-single-post-thumb wp-image-102986\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/roman-spiridonov-qI9H5nyhrV8-unsplash.jpg\" alt=\"\" width=\"668\" height=\"444\" \/><figcaption id=\"caption-attachment-102986\" class=\"wp-caption-text\">Aj ke\u010f ste po\u010das roka pracovali len \u010das\u0165 roka, m\u00f4\u017eete si nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka uplatni\u0165 za v\u0161etk\u00fdch 12 mesiacov v ro\u010dnom z\u00fa\u010dtovan\u00ed dane, pr\u00edpadne v podanom da\u0148ovom priznan\u00ed.<\/figcaption><\/figure>\n<h2>Nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka nijako nepreukazujete<\/h2>\n<p>N\u00e1rok na nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka v\u00e1m <strong>vznik\u00e1 automaticky<\/strong>, ak m\u00e1te zdanite\u013en\u00e9 pr\u00edjmy zo zamestnania, z podnikania alebo z inej samostatnej z\u00e1robkovej \u010dinnosti. Potom sa l\u00ed\u0161i iba sp\u00f4sob jej uplatnenia:<\/p>\n<ul>\n<li><strong>mesa\u010dne<\/strong> pri v\u00fdplate mzdy (na z\u00e1klade podp\u00edsan\u00e9ho vyhl\u00e1senia na uplatnenie nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka a da\u0148ov\u00e9ho bonusu),<\/li>\n<li>alebo <strong>za cel\u00fd rok sp\u00e4tne<\/strong> prostredn\u00edctvom:<\/li>\n<li>a) <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/rocne-zuctovanie-dane-alebo-co-musi-zamestnanec-priniest-zamestnavatelovi\/\"><strong>ro\u010dn\u00e9ho z\u00fa\u010dtovania dane<\/strong><\/a>, ktor\u00e9 vykon\u00e1va zamestn\u00e1vate\u013e,<\/li>\n<li>b) <strong>da\u0148ov\u00e9ho priznania<\/strong> (ak ste podnikate\u013e alebo v\u00e1m ako zamestnancovi vznik\u00e1 povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie).<\/li>\n<\/ul>\n<p>Ro\u010dn\u00e9 z\u00fa\u010dtovanie dane a da\u0148ov\u00e9 priznanie priprav\u00edte jednoducho pomocou <a href=\"https:\/\/www.money.sk\/\">\u00fa\u010dtovn\u00e9ho programu<\/a>. Vysk\u00fa\u0161a\u0165 si ho m\u00f4\u017eete <a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">zadarmo<\/a>.<\/p>\n<h2>Pri nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka sa da\u0148 zni\u017euje najviac do nuly<\/h2>\n<p>Pri uplatnen\u00ed len samotnej nezdanite\u013enej \u010dasti z\u00e1kladu dane na da\u0148ovn\u00edka v\u00e1m nem\u00f4\u017ee vznikn\u00fa\u0165 n\u00e1rok na vr\u00e1tenie dane, resp. da\u0148ov\u00fd preplatok, ako napr\u00edklad pri zoh\u013eadnen\u00ed da\u0148ov\u00e9ho bonusu na die\u0165a alebo da\u0148ov\u00e9ho bonusu na zaplaten\u00e9 \u00faroky. Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka <strong>zni\u017euje z\u00e1klad dane z pr\u00edjmov maxim\u00e1lne do nuly<\/strong>.<\/p>\n<p>Ale pozor \u2013 pokia\u013e po\u010das roka nepracujete v\u0161etky mesiace a v\u00e1\u0161 zamestn\u00e1vate\u013e za v\u00e1s zo mzdy odv\u00e1dza preddavky na da\u0148 z pr\u00edjmov (typicky pri pr\u00e1ci na trval\u00fd pracovn\u00fd pomer, ale aj na dohodu, pr\u00edpadne pracujete bez podp\u00edsania vyhl\u00e1senia), <strong>z\u00edskate \u010das\u0165 zaplaten\u00fdch preddavkov na da\u0148 z pr\u00edjmov sp\u00e4\u0165<\/strong> prostredn\u00edctvom ro\u010dn\u00e9ho z\u00fa\u010dtovania dane, alebo podan\u00edm da\u0148ov\u00e9ho priznania.<\/p>\n<p>Po\u010das roka ste toti\u017e v niektor\u00fdch mesiacoch neuplat\u0148ovali mesa\u010dn\u00fa nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka, ale pri vysporiadan\u00ed dane za uplynul\u00fd rok sa v\u00fd\u0161ka nezdanite\u013enej \u010dasti nekr\u00e1ti \u2013 <strong>uplatn\u00edte ju v plnej v\u00fd\u0161ke<\/strong>.<\/p>\n<p>Teraz si to n\u00e1zorne <strong>uk\u00e1\u017eeme na pr\u00edkladoch<\/strong>.<\/p>\n<h3>Praktick\u00fd pr\u00edklad: pracujete len \u010das\u0165 roka<\/h3>\n<p>Pani Andrea v roku <strong>2026<\/strong> pracuje iba od marca do decembra (10 mesiacov). M\u00e1 hrub\u00fa mzdu vo v\u00fd\u0161ke <strong>900 eur<\/strong>. Jej zamestn\u00e1vate\u013e za \u0148u po\u010das roka uplat\u0148uje mesa\u010dn\u00fa nezdanite\u013en\u00fa \u010das\u0165 vo v\u00fd\u0161ke <strong>497,23 eura<\/strong>.<\/p>\n<p>V\u00fdpo\u010det mesa\u010dn\u00e9ho preddavku:<\/p>\n<ul>\n<li><strong>Hrub\u00e1 mzda:<\/strong> 900,00 \u20ac<\/li>\n<li><strong>Soci\u00e1lne poistenie (9,4 %):<\/strong> 84,60 \u20ac<\/li>\n<li><strong>Zdravotn\u00e9 poistenie (5 %):<\/strong> 45,00 \u20ac<\/li>\n<li><strong>Nezdanite\u013en\u00e1 \u010das\u0165:<\/strong> 497,23 \u20ac<\/li>\n<li><strong>Zdanite\u013en\u00e1 mzda:<\/strong> 900 &#8211; 84,60 &#8211; 45 &#8211; 497,23 = 273,17 \u20ac<\/li>\n<li><strong>Preddavok na da\u0148 (19 %):<\/strong> <strong>51,90 \u20ac<\/strong><\/li>\n<\/ul>\n<p>Za 10 mesiacov odvedie na preddavkoch celkom <strong>519,00 eur<\/strong>. V ro\u010dnom z\u00fa\u010dtovan\u00ed si v\u0161ak uplatn\u00ed pln\u00fa ro\u010dn\u00fa sumu <strong>5 966,73 eura<\/strong>.<\/p>\n<ul>\n<li><strong>Ro\u010dn\u00fd z\u00e1klad dane (pred N\u010cZD):<\/strong> 10 \u00d7 (900 &#8211; 129,60) = 7 704,00 \u20ac<\/li>\n<li><strong>Da\u0148 po odpo\u010d\u00edtan\u00ed ro\u010dnej N\u010cZD:<\/strong> 19% z (7 704 &#8211; 5 966,73) = 330,08 \u20ac<\/li>\n<li><strong>Da\u0148ov\u00fd preplatok:<\/strong> 519,00 &#8211; 330,08 = 188,92 \u20ac (T\u00fato sumu dostane Andrea sp\u00e4\u0165).<\/li>\n<\/ul>\n<h3>Praktick\u00fd pr\u00edklad: pracujete ako SZ\u010cO s vysok\u00fdmi pr\u00edjmami<\/h3>\n<p>Podnikate\u013e Jaroslav cel\u00fd rok <strong>2026<\/strong> podnik\u00e1 a dosiahne z\u00e1klad dane vo v\u00fd\u0161ke <strong>20 000 eur<\/strong>. Ke\u010f\u017ee jeho zdanite\u013en\u00e9 pr\u00edjmy nepresiahli <strong>100 000 eur<\/strong>, uplatn\u00ed si 15 % sadzbu dane. Na in\u00e9 \u00fa\u013eavy nem\u00e1 n\u00e1rok.<\/p>\n<ul>\n<li><strong>V\u00fdpo\u010det dane:<\/strong> 15% z (20 000 &#8211; 5 966,73) = 2 104,99 \u20ac.<\/li>\n<\/ul>\n<h3>Praktick\u00fd pr\u00edklad: pracujete ako SZ\u010cO s n\u00edzkymi pr\u00edjmami<\/h3>\n<p>Podnikate\u013e Karol v roku <strong>2026<\/strong> dosiahne z\u00e1klad dane vo v\u00fd\u0161ke <strong>4 000 eur<\/strong>.<\/p>\n<ul>\n<li><strong>V\u00fdpo\u010det dane:<\/strong> Ke\u010f\u017ee ro\u010dn\u00e1 nezdanite\u013en\u00e1 \u010das\u0165 (<strong>5 966,73 \u20ac<\/strong>) je vy\u0161\u0161ia ako jeho z\u00e1klad dane, z\u00e1klad dane sa zn\u00ed\u017ei na nulu. Karol zaplat\u00ed da\u0148 <strong>0 eur<\/strong>.<\/li>\n<\/ul>\n<h2>Nepla\u0165te na daniach viac, ne\u017e mus\u00edte \u2013 v\u00fd\u0161ka nezdanite\u013en\u00fdch \u010dast\u00ed v roku 2026<\/h2>\n<p>Teraz u\u017e viete, \u010do je nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka. Va\u0161u da\u0148ov\u00fa povinnos\u0165 v kone\u010dnom d\u00f4sledku zn\u00ed\u017ei aj napr\u00edklad <a href=\"https:\/\/www.idoklad.sk\/blog\/co-musite-splnit-pre-uplatnenie-nezdanitelnej-casti-zakladu-dane-na-manzela-manzelku-pre-szco\/\">nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela)<\/a> alebo da\u0148ov\u00fd bonus na die\u0165a.<\/p>\n<p>Tabu\u013eka ni\u017e\u0161ie zachyt\u00e1va vybran\u00fa v\u00fd\u0161ku <strong>aktu\u00e1lnych nezdanite\u013en\u00fdch \u010dast\u00ed z\u00e1kladu dane a da\u0148ov\u00fdch bonusov<\/strong> a podmienky pre ich uplatnenie:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>Nezdanite\u013en\u00e1 \u010das\u0165 \/ da\u0148ov\u00fd bonus<\/td>\n<td>V\u00fd\u0161ka nezdanite\u013enej \u010dasti \/ da\u0148ov\u00e9ho bonusu za rok 2026 a podmienky ich uplatnenia<\/td>\n<td>Pr\u00edloha da\u0148ov\u00e9ho priznania \/ ro\u010dn\u00e9ho z\u00fa\u010dtovania dane<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka<\/td>\n<td>1. Ak dosiahnete z\u00e1klad dane najviac 26 083,13 eura, tak nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka je 5 966,73 eura. 2. Ak dosiahnete z\u00e1klad dane viac ako 26 083,13 eura, tak nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka sa vypo\u010d\u00edta ako rozdiel medzi sumou 14 661,11 eura a tretinou v\u00e1\u0161ho z\u00e1kladu dane. <strong>D\u00f4chodcovia:<\/strong> Ak ste k 1. 1. poberate\u013eom d\u00f4chodku, N\u010cZD sa zni\u017euje o sumu vyplaten\u00e9ho d\u00f4chodku (vr\u00e1tane 13. d\u00f4chodku).<\/td>\n<td><strong>DP:<\/strong> Nepriklad\u00e1te \u017eiaden doklad. <strong>Ro\u010dn\u00e9 z\u00fa\u010dtovanie:<\/strong> Ak ste poberate\u013eom d\u00f4chodku, predklad\u00e1te rozhodnutie o priznan\u00ed alebo potvrdenie o \u00fahrne vyplaten\u00e9ho d\u00f4chodku.<\/td>\n<\/tr>\n<tr>\n<td>nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela)<\/td>\n<td>1. Ak ste dosiahli z\u00e1klad dane najviac 43 983,32 eura a va\u0161a man\u017eelka (man\u017eel) v tomto roku: a) nemala \u017eiadny vlastn\u00fd pr\u00edjem, tak va\u0161a nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela) je 5 455,30 eura, b) mala vlastn\u00fd pr\u00edjem, tak va\u0161a nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela) je rozdiel medzi sumou 5 455,30 eura a vlastn\u00fdm pr\u00edjmom va\u0161ej man\u017eelky (man\u017eela). 2. Ak ste dosiahli z\u00e1klad dane viac ako 43 983,32 eura a va\u0161a man\u017eelka (man\u017eel) v tomto roku: a) nemala \u017eiadny vlastn\u00fd pr\u00edjem, tak va\u0161a nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela) je rozdiel medzi sumou 20 116,40 eura a tretinou v\u00e1\u0161ho z\u00e1kladu dane, b) mala vlastn\u00fd pr\u00edjem, tak va\u0161a nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela) je rozdiel medzi sumou 20 116,40 eura a tretinou v\u00e1\u0161ho z\u00e1kladu dane, ktor\u00fd sa e\u0161te zn\u00ed\u017ei o vlastn\u00fd pr\u00edjem va\u0161ej man\u017eelky (man\u017eela). Nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na man\u017eelku (man\u017eela) si m\u00f4\u017eete uplatni\u0165 iba na man\u017eelku (man\u017eela) \u017eij\u00facu s vami v dom\u00e1cnosti, ktor\u00e1 sp\u013a\u0148a aspo\u0148 jednu z t\u00fdchto podmienok: starala sa o vy\u017eivovan\u00e9 die\u0165a do 3 rokov \u017eij\u00face s vami v dom\u00e1cnosti, poberala pe\u0148a\u017en\u00fd pr\u00edspevok na opatrovanie, bola evidovan\u00e1 ako nezamestnan\u00e1 na \u00farade pr\u00e1ce, bola ob\u010danom so zdravotn\u00fdm postihnut\u00edm, alebo bola ob\u010danom s \u0165a\u017ek\u00fdm zdravotn\u00fdm postihnut\u00edm.<\/td>\n<td><strong>DP:<\/strong> Nepriklad\u00e1te \u017eiaden doklad. <strong>Ro\u010dn\u00e9 z\u00fa\u010dtovanie:<\/strong> Sob\u00e1\u0161ny list, \u010destn\u00e9 vyhl\u00e1senie o pr\u00edjme man\u017eelky a doklad o splnen\u00ed podmienok (rodn\u00fd list die\u0165a\u0165a do 3 r., potvrdenie z \u00daPSVaR o evidencii a pod.).<\/td>\n<\/tr>\n<tr>\n<td>nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane v podobe pr\u00edspevkov na celoeur\u00f3psky osobn\u00fd d\u00f4chodkov\u00fd produkt a pr\u00edspevkov na doplnkov\u00e9 d\u00f4chodkov\u00e9 sporenie<\/td>\n<td>Suma preuk\u00e1zate\u013ene zaplaten\u00fdch pr\u00edspevkov v roku 2026, <strong>maxim\u00e1lne 180 \u20ac za rok<\/strong>. Podmienkou je \u00fa\u010dastn\u00edcka zmluva uzatvoren\u00e1 po 31. 12. 2013 (alebo zmena starej zmluvy so zru\u0161en\u00edm d\u00e1vkov\u00e9ho pl\u00e1nu).<\/td>\n<td><strong>DP:<\/strong> Nepriklad\u00e1te doklad. <strong>Ro\u010dn\u00e9 z\u00fa\u010dtovanie:<\/strong> V\u00fdpis z \u00fa\u010dtu sporite\u013ea (ak pr\u00edspevky nezr\u00e1\u017ea priamo zamestn\u00e1vate\u013e zo mzdy).<\/td>\n<\/tr>\n<tr>\n<td>da\u0148ov\u00fd bonus na die\u0165a si m\u00f4\u017eete uplatni\u0165 najviac do v\u00fd\u0161ky ustanoven\u00e9ho percenta<\/td>\n<td>Na ka\u017ed\u00e9 vy\u017eivovan\u00e9 die\u0165a \u017eij\u00face v dom\u00e1cnosti: a) <strong>100 \u20ac mesa\u010dne<\/strong> (do 15 rokov), b) <strong>50 \u20ac mesa\u010dne<\/strong> (od 15 do 18 rokov). <strong>Limit pod\u013ea z\u00e1kladu dane:<\/strong> Bonus je ohrani\u010den\u00fd percentom zo z\u00e1kladu dane pod\u013ea po\u010dtu det\u00ed (1 die\u0165a = 29 %, 2 deti = 36 %&#8230; a\u017e 6 a viac det\u00ed = 64 %).<\/td>\n<td><strong>DP:<\/strong> Rodn\u00fd list (ak nebol odovzdan\u00fd sk\u00f4r) a potvrdenie o n\u00e1v\u0161teve \u0161koly alebo potvrdenie o poberan\u00ed pr\u00eddavku na vy\u017eivovan\u00e9 die\u0165a. Pri \u0161t\u00fadiu v SR sa potvrdenie o n\u00e1v\u0161teve \u0161koly alebo potvrdenie o poberan\u00ed pr\u00eddavku na vy\u017eivovan\u00e9 die\u0165a nepriklad\u00e1 (overuje sa v registri), pri \u0161t\u00fadiu v zahrani\u010d\u00ed \u00e1no. <strong>Zamestn\u00e1vate\u013e:<\/strong> Rodn\u00fd list a potvrdenie o n\u00e1v\u0161teve \u0161koly alebo potvrdenie o poberan\u00ed pr\u00eddavku na vy\u017eivovan\u00e9 die\u0165a.<\/td>\n<\/tr>\n<tr>\n<td>da\u0148ov\u00fd bonus na zaplaten\u00e9 \u00faroky<\/td>\n<td>Suma <strong>50 % zo zaplaten\u00fdch \u00farokov<\/strong>, maxim\u00e1lne <strong>1 200 \u20ac ro\u010dne<\/strong>. Plat\u00ed pre zmluvy uzavret\u00e9 po 31. 12. 2023. Podmienky: Vek 18 \u2013 35 rokov pri \u017eiadosti, pr\u00edjem do 1,6-n\u00e1sobku priemernej mzdy (za kalend\u00e1rny rok predch\u00e1dzaj\u00faci roku podpisu zmluvy).<\/td>\n<td><strong>DP aj ro\u010dn\u00e9 z\u00fa\u010dtovanie:<\/strong> Potvrdenie vystaven\u00e9 bankou o v\u00fd\u0161ke zaplaten\u00fdch \u00farokov za rok 2026.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Na nezdanite\u013en\u00fa \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka v plnej v\u00fd\u0161ke maj\u00fa n\u00e1rok v\u0161etci da\u0148ovn\u00edci, ktor\u00ed mali aspo\u0148 nejak\u00e9 zdanite\u013en\u00e9 pr\u00edjmy zo z\u00e1vislej \u010dinnosti alebo z &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12733,"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":[373,523,56],"class_list":["post-12730","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-fyzickej-osoby","category-dane","tag-danovnik","tag-nezdanitelna-cast","tag-zaklad-dane"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12730","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12730"}],"version-history":[{"count":7,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12730\/revisions"}],"predecessor-version":[{"id":16300,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12730\/revisions\/16300"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12733"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12730"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12730"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12730"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}