{"id":13635,"date":"2026-09-22T10:38:18","date_gmt":"2026-09-22T08:38:18","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=13635"},"modified":"2026-09-22T10:43:16","modified_gmt":"2026-09-22T08:43:16","slug":"preddavky-na-dan-z-prijmu-fo-v-roku-2023-kto-kedy-a-ako-ich-musi-plati","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/preddavky-na-dan-z-prijmu-fo-v-roku-2023-kto-kedy-a-ako-ich-musi-plati\/","title":{"rendered":"Preddavky na da\u0148 z pr\u00edjmu FO v roku 2026: Kto, kedy a ako ich mus\u00ed plati\u0165"},"content":{"rendered":"<p>Podnikatelia a SZ\u010cO, ktor\u00ed ro\u010dne zaplatia na dani z pr\u00edjmu viac ne\u017e 5000 \u20ac, musia plati\u0165 preddavky na da\u0148 z pr\u00edjmu. Porad\u00edme v\u00e1m, kedy a ako preddavky plati\u0165.<\/p>\n<p>Najprv si povieme, <strong>ktor\u00e9 pr\u00edjmy nemaj\u00fa vplyv na v\u00fdpo\u010det<\/strong> preddavkov:<\/p>\n<ul>\n<li>pr\u00edjmy zo z\u00e1vislej \u010dinnosti pod\u013ea \u00a7 5 z\u00e1kona o dani z pr\u00edjmov (zamestnanci),<\/li>\n<li>pr\u00edjmy z pren\u00e1jmu pod\u013ea \u00a7 6 ods. 3 z\u00e1kona o dani z pr\u00edjmov,<\/li>\n<li>pr\u00edjmy z pou\u017eitia diela a pou\u017eitia umeleck\u00e9ho v\u00fdkonu pod\u013ea \u00a7 6 ods. 4 z\u00e1kona o dani z pr\u00edjmov,<\/li>\n<li>pr\u00edjmy z kapit\u00e1lov\u00e9ho majetku pod\u013ea \u00a7 7 z\u00e1kona o dani z pr\u00edjmov,<\/li>\n<li>ostatn\u00e9 pr\u00edjmy pod\u013ea \u00a7 8 z\u00e1kona o dani z pr\u00edjmov.<\/li>\n<\/ul>\n<h2>Ak\u00e1 je v\u00fd\u0161ka preddavkov na da\u0148 z pr\u00edjmu?<\/h2>\n<p>V\u00fd\u0161ka a pravidelnos\u0165 platenia preddavkov sa odv\u00edja od poslednej zn\u00e1mej da\u0148ovej povinnosti, teda pod\u013ea toho, ak\u00fa da\u0148 da\u0148ovn\u00edk zaplatil za predch\u00e1dzaj\u00face zda\u0148ovacie obdobie.<\/p>\n<p>V roku 2026 ju vypo\u010d\u00edtate z \u00fadajov v da\u0148ovom priznan\u00ed za rok 2025.<\/p>\n<h2>Ako \u010dasto sa platia preddavky na da\u0148?<\/h2>\n<p>Z\u00e1kon stanovuje dve hranice na z\u00e1klade v\u00fd\u0161ky PZDP:<\/p>\n<ul>\n<li><strong>5 000 \u20ac a\u017e 16 600 \u20ac:<\/strong> Platia sa <strong>\u0161tvr\u0165ro\u010dn\u00e9<\/strong> preddavky. Splatnos\u0165 je v\u017edy do konca kalend\u00e1rneho \u0161tvr\u0165roka.<\/li>\n<li><strong>Viac ako 16 600 \u20ac:<\/strong> Platia sa <strong>mesa\u010dn\u00e9<\/strong> preddavky. Splatnos\u0165 je do konca kalend\u00e1rneho mesiaca.<\/li>\n<\/ul>\n<h3>Preddavkov\u00e9 obdobie<\/h3>\n<p>Preddavkov\u00e9 obdobie je obdobie od prv\u00e9ho d\u0148a nasleduj\u00faceho po uplynut\u00ed lehoty na <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/kedy-musi-fyzicka-osoba-podat-danove-priznanie\/\">podanie da\u0148ov\u00e9ho priznania<\/a> do posledn\u00e9ho d\u0148a lehoty na podanie da\u0148ov\u00e9ho priznania v nasleduj\u00facom zda\u0148ovacom obdob\u00ed.<\/p>\n<ul>\n<li><strong>\u0160tandardn\u00e1 lehota:<\/strong> Ak pod\u00e1vate priznanie do 31. 3. 2026, preddavkov\u00e9 obdobie trv\u00e1 od <strong>1. 4. 2026 do 31. 3. 2027<\/strong>.<\/li>\n<li><strong>Pred\u013a\u017een\u00e1 lehota:<\/strong> Ak si lehotu pred\u013a\u017eite do 30. 6. 2026, nov\u00e9 preddavkov\u00e9 obdobie v\u00e1m za\u010dne a\u017e 1. 7. 2026. Do tej doby plat\u00edte preddavky vypo\u010d\u00edtan\u00e9 pod\u013ea star\u00e9ho da\u0148ov\u00e9ho priznania.<\/li>\n<\/ul>\n<p>Ak pripadne de\u0148 na platbu preddavku na da\u0148 na sobotu, nede\u013eu alebo de\u0148 pracovn\u00e9ho pokoja, d\u00e1tum splatnosti preddavku je nasleduj\u00faci pracovn\u00fd de\u0148.<\/p>\n<h3>V\u00fdpo\u010det poslednej zn\u00e1mej da\u0148ovej povinnosti (PZDP)<\/h3>\n<p>PZDP pre rok 2026 vypo\u010d\u00edtate zo z\u00e1kladu dane za rok 2025 (r. 55 da\u0148ov\u00e9ho priznania typu B) zn\u00ed\u017een\u00e9ho o odpo\u010det da\u0148ovej straty.<\/p>\n<p>Pre v\u00fdpo\u010det preddavkov pou\u017eijete sadzbu dane 19 %.<\/p>\n<h3>Ozn\u00e1menie od da\u0148ov\u00e9ho \u00faradu<\/h3>\n<p>Nemus\u00edte zlo\u017eito po\u010d\u00edta\u0165, \u010di v\u00e1m povinnos\u0165 vznikla. Spr\u00e1vca dane m\u00e1 povinnos\u0165 ozn\u00e1mi\u0165 v\u00e1m v\u00fd\u0161ku a splatnos\u0165 preddavkov p\u00edsomne (zvy\u010dajne do elektronickej schr\u00e1nky na slovensko.sk), a to najnesk\u00f4r 5 dn\u00ed pred splatnos\u0165ou prv\u00e9ho preddavku. Ak v\u00e1m v\u0161ak ozn\u00e1menie nepr\u00edde, odpor\u00fa\u010dame si povinnos\u0165 overi\u0165 u \u00fa\u010dtovn\u00edka.<\/p>\n<h2>Ukon\u010denie platenia preddavkov na da\u0148<\/h2>\n<p>Ak da\u0148ovn\u00edk ukon\u010d\u00ed podnikanie alebo in\u00fa samostatn\u00fa z\u00e1robkov\u00fa \u010dinnos\u0165, <strong>nie je povinn\u00fd plati\u0165 preddavky na da\u0148, a to od platby preddavku, ktor\u00e1 je splatn\u00e1 po dni, v ktorom do\u0161lo k zmene rozhoduj\u00facich skuto\u010dnost\u00ed<\/strong>.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakcie\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vysk\u00fa\u0161ajte si zadarmo \u00fa\u010dtovn\u00fd program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u00f4\u017eete jednoducho <strong>vies\u0165 \u00fa\u010dtovn\u00edctvo, vystavova\u0165 fakt\u00fary \u010di evidova\u0165 sklad<\/strong> pre kamenn\u00fd i&nbsp;online predaj\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cennik-s3\/vyskusat-money-s3\/\" class=\"c-btn--large\">Stiahnu\u0165 sk\u00fa\u0161obn\u00fa verziu<\/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>Pr\u00edklady na platenie preddavkov na da\u0148 z pr\u00edjmu<\/h2>\n<h3>Pr\u00edklad \u010d.1<\/h3>\n<p>Karol je \u017eivnostn\u00edk, ktor\u00fd za\u010dal podnika\u0165 v okt\u00f3bri 2025, a preto je jeho da\u0148 z pr\u00edjmov fyzick\u00fdch os\u00f4b za minul\u00fd rok iba 1 000 EUR. Ke\u010f\u017ee jeho PZDP nepresiahla hranicu 5 000 \u20ac, v roku 2026 preddavky neplat\u00ed. Da\u0148 za rok 2026 zaplat\u00ed naraz a\u017e v roku 2027.<\/p>\n<h3>Pr\u00edklad \u010d.2 \u2013 Povinnos\u0165 plati\u0165 preddavky \u2013 da\u0148ovn\u00edk s pr\u00edjmami z podnikania<\/h3>\n<p>Da\u0148ovn\u00edk mal za rok 2025 zdanite\u013en\u00e9 pr\u00edjmy (obrat) vo v\u00fd\u0161ke 65 000 \u20ac (prekro\u010dil limit pre 15% da\u0148). Jeho z\u00e1klad dane na r. 55 bol 30 000 \u20ac.<\/p>\n<p>V\u00fdpo\u010det poslednej zn\u00e1mej da\u0148ovej povinnosti:<\/p>\n<p>30 000 \u00d7 19 % = 5 700 EUR<\/p>\n<p>Ke\u010f\u017ee 5 700 \u20ac je viac ako 5 000 \u20ac, vznik\u00e1 povinnos\u0165 plati\u0165 <strong>\u0161tvr\u0165ro\u010dn\u00e9 preddavky<\/strong>.<\/p>\n<p>V\u00fdpo\u010det v\u00fd\u0161ky preddavku:<\/p>\n<p>5 700: 4 = 1 425 EUR<\/p>\n<p><strong>Term\u00edny splatnosti v roku 2026:<\/strong><\/p>\n<ul>\n<li><strong>30. 6. 2026<\/strong> (utorok<\/li>\n<li><strong>30. 9. 2026<\/strong> (streda)<\/li>\n<li><strong>31. 12. 2026<\/strong> (\u0161tvrtok)<\/li>\n<li><strong>31. 3. 2027<\/strong> (streda)<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Podnikatelia a SZ\u010cO, ktor\u00ed ro\u010dne zaplatia na dani z pr\u00edjmu viac ne\u017e 5000 \u20ac, musia plati\u0165 preddavky na da\u0148 z pr\u00edjmu. Porad\u00edme v\u00e1m, kedy a &#8230;<\/p>\n","protected":false},"author":2,"featured_media":13636,"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":[64,616,1012,647,347,399,1011],"class_list":["post-13635","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmov-fyzickej-osoby","category-dane","tag-dan-z-prijmu","tag-fyzicke-osoby","tag-platenie-preddavkov","tag-podnikatelia","tag-preddavky-na-dan","tag-szco","tag-vypocet-preddavkov"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13635","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=13635"}],"version-history":[{"count":12,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13635\/revisions"}],"predecessor-version":[{"id":16333,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/13635\/revisions\/16333"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/13636"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=13635"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=13635"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=13635"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}