{"id":14075,"date":"2025-02-07T10:40:18","date_gmt":"2025-02-07T09:40:18","guid":{"rendered":"https:\/\/www.money.sk\/novinky-a-tipy\/?p=14075"},"modified":"2025-02-07T10:43:14","modified_gmt":"2025-02-07T09:43:14","slug":"kompletny-sprievodca-zrazkovou-danou-co-to-je-a-kedy-sa-plati","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/kompletny-sprievodca-zrazkovou-danou-co-to-je-a-kedy-sa-plati\/","title":{"rendered":"Kompletn\u00fd sprievodca zr\u00e1\u017ekovou da\u0148ou: \u010co to je a kedy sa plat\u00ed?"},"content":{"rendered":"<h2>\u010co to presne je zr\u00e1\u017ekov\u00e1 da\u0148<\/h2>\n<p>Zr\u00e1\u017ekov\u00e1 da\u0148 je da\u0148 vyberan\u00e1 zr\u00e1\u017ekou priamo pri zdroji pr\u00edjmov. Da\u0148 vyberan\u00fa zr\u00e1\u017ekou legislat\u00edvne upravuje \u00a7 43 z\u00e1kona \u010d. 595\/2003 Z. z. o\u00a0dani z\u00a0pr\u00edjmov v\u00a0znen\u00ed neskor\u0161\u00edch predpisov. Da\u0148 sa vyber\u00e1 zr\u00e1\u017ekou vo v\u00fd\u0161ke:<\/p>\n<ol style=\"list-style-type: lower-alpha;\">\n<li>7 % z\u00a0pr\u00edjmov,<\/li>\n<li>13 % z\u00a0pr\u00edjmov,<\/li>\n<li>19 % z\u00a0pr\u00edjmov,<\/li>\n<li>35 % z\u00a0pr\u00edjmov.<\/li>\n<\/ol>\n<h2>Zr\u00e1\u017ekov\u00e1 da\u0148 vo v\u00fd\u0161ke 7 %<\/h2>\n<p>Da\u0148 vyberan\u00e1 zr\u00e1\u017ekou vo v\u00fd\u0161ke 7 % sa uplatn\u00ed napr. pri dividend\u00e1ch. Dividendou sa rozumie podiel na zisku, ktor\u00fd je vypl\u00e1can\u00fd zo zisku obchodnej spolo\u010dnosti alebo dru\u017estva. Pr\u00e1vnick\u00e1 osoba vykon\u00e1 zr\u00e1\u017eku dane z dividendy vo v\u00fd\u0161ke 7 % fyzickej osobe, ktorej vypl\u00e1ca dividendy. Pr\u00edjemca u\u017e dost\u00e1va pr\u00edjem o\u010disten\u00fd o\u00a0zr\u00e1\u017ekov\u00fa da\u0148, o ni\u010d viac sa nestar\u00e1 a ani nemus\u00ed zrazen\u00e9 pr\u00edjmy uv\u00e1dza\u0165 v da\u0148ovom priznan\u00ed.<\/p>\n<p>Tejto zr\u00e1\u017ekovej dani podliehaj\u00fa pr\u00edjmy pod\u013ea \u00a7 3 ods. 1 p\u00edsm. e) a g) plyn\u00face fyzickej osobe a pr\u00edjmy pod\u013ea \u00a7 3 ods. 1 p\u00edsm. f) vypl\u00e1can\u00e9 verejnou obchodnou spolo\u010dnos\u0165ou alebo komanditnou spolo\u010dnos\u0165ou, ktorej uveden\u00fd pr\u00edjem plynul z d\u00f4vodu, \u017ee sa podie\u013ea na z\u00e1kladnom iman\u00ed obchodnej spolo\u010dnosti alebo dru\u017estva.<\/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>Zr\u00e1\u017ekov\u00e1 da\u0148 vo v\u00fd\u0161ke 13 %<\/h2>\n<p>Da\u0148 vyberan\u00e1 zr\u00e1\u017ekou vo v\u00fd\u0161ke 13 % sa uplatn\u00ed na pr\u00edjmy pod\u013ea \u00a7 43 ods. 3 p\u00edsm. v). Ide o pr\u00edjem zo \u0161t\u00e1tnych dlhopisov a \u0161t\u00e1tnych pokladni\u010dn\u00fdch pouk\u00e1\u017eok a pr\u00edjem z dlhopisov a pokladni\u010dn\u00fdch pouk\u00e1\u017eok vydan\u00fdch in\u00fdm \u010dlensk\u00fdm \u0161t\u00e1tom Eur\u00f3pskej \u00fanie alebo \u0161t\u00e1tom, ktor\u00fd je zmluvnou stranou Dohody o Eur\u00f3pskom hospod\u00e1rskom priestore, ak plynie da\u0148ovn\u00edkovi nezalo\u017een\u00e9mu alebo nezriaden\u00e9mu na podnikanie.<\/p>\n<h2>Zr\u00e1\u017ekov\u00e1 da\u0148 vo v\u00fd\u0161ke 19 %<\/h2>\n<p>Da\u0148 vyberan\u00e1 zr\u00e1\u017ekou vo v\u00fd\u0161ke 19 % sa uplatn\u00ed pri ostatn\u00fdch pr\u00edjmoch pod\u013ea \u00a7 43 ods. 2 a\u00a03, ak ide napr. o:<\/p>\n<ul>\n<li>\u00farok, v\u00fdhru alebo in\u00fd v\u00fdnos plyn\u00faci z\u00a0vkladov na vkladn\u00fdch kni\u017ek\u00e1ch, z\u00a0pe\u0148a\u017en\u00fdch prostriedkov be\u017en\u00fdch \u00fa\u010dtov, z\u00a0\u00fa\u010dtov stavebn\u00fdch sporite\u013eov a\u00a0z vkladov\u00fdch \u00fa\u010dtov s\u00a0v\u00fdnimkou, ak je pr\u00edjemcom \u00faroku alebo v\u00fdnosu podielov\u00fd fond, doplnkov\u00fd d\u00f4chodkov\u00fd fond, d\u00f4chodkov\u00fd fond, banka alebo pobo\u010dka zahrani\u010dnej banky alebo Exportno-importn\u00e1 banka Slovenskej republiky,<\/li>\n<li>pe\u0148a\u017en\u00fa v\u00fdhru v\u00a0lot\u00e9ri\u00e1ch a\u00a0in\u00fdch podobn\u00fdch hr\u00e1ch a\u00a0pe\u0148a\u017en\u00fa v\u00fdhru z\u00a0reklamn\u00fdch s\u00fa\u0165a\u017e\u00ed a\u00a0\u017erebovan\u00ed okrem v\u00fdhier osloboden\u00fdch od dane,<\/li>\n<li>d\u00e1vky z celoeur\u00f3pskeho osobn\u00e9ho d\u00f4chodkov\u00e9ho produktu, d\u00e1vky z doplnkov\u00e9ho d\u00f4chodkov\u00e9ho sporenia a plnenia z poistenia pre pr\u00edpad do\u017eitia ur\u010dit\u00e9ho veku apod.<\/li>\n<\/ul>\n<h2>Zr\u00e1\u017ekov\u00e1 da\u0148 vo v\u00fd\u0161ke 35 %<\/h2>\n<p>Da\u0148 vyberan\u00e1 zr\u00e1\u017ekou vo v\u00fd\u0161ke 35 % sa uplatn\u00ed, ak pr\u00edjem plynie da\u0148ovn\u00edkovi nezmluvn\u00e9ho \u0161t\u00e1tu. T\u00fdka sa to v\u0161etk\u00fdch vy\u0161\u0161ie uveden\u00fdch pr\u00edjmov. Da\u0148ovn\u00edkom nespolupracuj\u00faceho \u0161t\u00e1tu je fyzick\u00e1 osoba, ktor\u00e1 nem\u00e1 trval\u00fd pobyt alebo pr\u00e1vnick\u00e1 osoba, ktor\u00e1 nem\u00e1 s\u00eddlo v \u0161t\u00e1te, ktor\u00fd je uveden\u00fd v zozname zmluvn\u00fdch \u0161t\u00e1tov.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\r\n<script type=\"text\/javascript\">\r\n    var smFormInterval = null;\r\n\r\n    jQuery(document).ready(function() {\r\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \r\n            e.preventDefault();\r\n\r\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\r\n            }\r\n            else\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\r\n            }*\/\r\n\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\r\n            e.preventDefault();\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\r\n            e.preventDefault();\r\n            \r\n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\r\n\r\n            if (email.length == 0)\r\n            {\r\n                alert(\"Pros\u00edm zadajte v\u00e1\u0161 e-mail.\");\r\n                return false;\r\n            }\r\n            if (!shortcodeSmartmailingForm_validateEmail(email))\r\n            {\r\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\r\n                return false;\r\n            }\r\n\r\n            jQuery.ajax({\r\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\r\n                type: \"POST\",\r\n                dataType: \"text\",\r\n                cache: false,\r\n                data: {\r\n                    \"email\": email,\r\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\r\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\r\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\r\n                }\r\n            }).done(function (response, textStatus, jqXHR)\r\n            {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\r\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n            });\r\n\r\n            return false;\r\n        });\r\n    });\r\n\r\n    function shortcodeSmartmailingForm_validateEmail(email)\r\n    {\r\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,}))$\/;\r\n        return re.test(email);\r\n    }\r\n<\/script>\r\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14075\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Odoberajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 novinky zrozumite\u013ene a v\u010das            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy v\u00e1m bud\u00fa chodi\u0165 priamo do e-mailu.                    <a class=\"info\" title=\"E-maily v\u00e1m bud\u00fa zasielan\u00e9 maxim\u00e1lne dvakr\u00e1t do mesiaca. Z odberu sa m\u00f4\u017eete kedyko\u013evek odhl\u00e1si\u0165.\">info<\/a>\r\n                <\/p>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"ffooter\">\r\n            <div class=\"se-body\">\r\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadajte v\u00e1\u0161 e-mail\" \/>\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14075\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\r\n\r\n                <div class=\"se-submit\">\r\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chcem by\u0165 v obraze\">Chcem by\u0165 v obraze<\/button>\r\n                                          <p class=\"mlctr success\" style=\"display: none;\">\u010eakujeme, <strong>skontrolujte Va\u0161u e-mailov\u00fa schr\u00e1nku<\/strong> pre potvrdenie odberu.<\/p>\r\n                                    <\/div>\r\n            <\/div>\r\n                          <p class=\"smart-disclaimer\">Odoslan\u00edm s\u00fahlas\u00edte s na\u0161imi\r\n                 <a href=\"\/ochrana-osobnych-udajov\/\" target=\"_blank\">z\u00e1sadami pre spracovanie osobn\u00fdch \u00fadajov<\/a>.\r\n              <\/p>\r\n                    <\/div>\r\n    <\/div>\r\n<\/form>\n<h2>Ako a kedy sa zr\u00e1\u017ekov\u00e1 da\u0148 plat\u00ed?<\/h2>\n<p>Platite\u013e dane m\u00e1 povinnos\u0165 odvies\u0165 zrazen\u00fa da\u0148 spr\u00e1vcovi dane <strong>najnesk\u00f4r do 15. d\u0148a ka\u017ed\u00e9ho mesiaca za predch\u00e1dzaj\u00faci kalend\u00e1rny mesiac. <\/strong>Ak by lehota na odvod zr\u00e1\u017ekovej dane pripadla na sobotu, nede\u013eu alebo na de\u0148 pracovn\u00e9ho pokoja, term\u00edn splatnosti zr\u00e1\u017ekovej dane sa pos\u00fava na najbli\u017e\u0161\u00ed pracovn\u00fd de\u0148.<\/p>\n<p>Okrem toho m\u00e1 platite\u013e dane e\u0161te povinnos\u0165 ozn\u00e1mi\u0165 zrazenie predmetnej dane z pr\u00edjmov, a\u00a0to prostredn\u00edctvom tla\u010diva:\u00a0\u201e<strong>Ozn\u00e1menie platite\u013ea dane o\u00a0zrazen\u00ed a\u00a0odveden\u00ed dane vyberanej zr\u00e1\u017ekou\u201c,<\/strong>\u00a0a\u00a0to v\u00a0<strong>lehote ustanovenej pre odvod zr\u00e1\u017ekovej dane<\/strong>.<\/p>\n<p>Ak platite\u013e dane nevykon\u00e1 zr\u00e1\u017eku dane alebo zrazen\u00fa da\u0148 v\u010das neodvedie, bude sa od neho vym\u00e1ha\u0165 rovnako ako n\u00edm nezaplaten\u00e1 da\u0148. Podobne sa postupuje, ak platite\u013e dane nezraz\u00ed da\u0148 v spr\u00e1vnej v\u00fd\u0161ke.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u010co to presne je zr\u00e1\u017ekov\u00e1 da\u0148 Zr\u00e1\u017ekov\u00e1 da\u0148 je da\u0148 vyberan\u00e1 zr\u00e1\u017ekou priamo pri zdroji pr\u00edjmov. Da\u0148 vyberan\u00fa zr\u00e1\u017ekou legislat\u00edvne upravuje \u00a7 43 z\u00e1kona \u010d. &#8230;<\/p>\n","protected":false},"author":2,"featured_media":14076,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[8],"tags":[380,349,1052,1053,1051],"class_list":["post-14075","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","tag-dan-z-prijmov","tag-danove-priznanie","tag-danovy-system","tag-dividendy","tag-zrazkova-dan"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14075","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=14075"}],"version-history":[{"count":5,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14075\/revisions"}],"predecessor-version":[{"id":15936,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14075\/revisions\/15936"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14076"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14075"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14075"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14075"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}