{"id":78462,"date":"2026-05-07T12:49:19","date_gmt":"2026-05-07T12:49:19","guid":{"rendered":"https:\/\/www.europesays.com\/cz\/78462\/"},"modified":"2026-05-07T12:49:19","modified_gmt":"2026-05-07T12:49:19","slug":"zdaneni-duchodu-2026-kdy-musi-duchodce-platit-dan-z-prijmu","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/cz\/78462\/","title":{"rendered":"Zdan\u011bn\u00ed d\u016fchod\u016f 2026: Kdy mus\u00ed d\u016fchodce platit da\u0148 z p\u0159\u00edjmu?"},"content":{"rendered":"

Kdy\u017e se \u0159ekne zdan\u011bn\u00ed d\u016fchod\u016f, v\u011bt\u0161ina senior\u016f si opr\u00e1vn\u011bn\u011b p\u0159edstav\u00ed zbyte\u010dnou byrokracii. Z\u00e1kladn\u00ed pravidlo pro rok 2026 je ale vcelku uklid\u0148uj\u00edc\u00ed: pokud pob\u00edr\u00e1te jen klasick\u00fd\u00a0starobn\u00ed d\u016fchod<\/a>,\u00a0finan\u010dn\u00ed \u00fa\u0159ad v\u00e1s nech\u00e1 v klidu. Z\u00e1kon toti\u017e od dan\u011b pln\u011b osvobozuje penze a\u017e do v\u00fd\u0161e 806 400 korun ro\u010dn\u011b.\u00a0<\/p>\n

Tato hranice se odv\u00edj\u00ed od 36n\u00e1sobku minim\u00e1ln\u00ed mzdy<\/a>.\u00a0A proto\u017ee ta v \u010cesku b\u011bhem posledn\u00edch let v\u00fdrazn\u011b rostla (pro srovn\u00e1n\u00ed, v roce 2025 byl limit 748 800 korun), limit pro da\u0148ov\u00e9 osvobozen\u00ed se posunul tak vysoko, \u017ee se do n\u011bj drtiv\u00e1 v\u011bt\u0161ina d\u016fchodc\u016f s rezervou vejde. Da\u0148ov\u00e9 starosti se samotn\u00fdm d\u016fchodem tak m\u00e1 v \u010cesku jen naprost\u00e9 minimum lid\u00ed. Zlom ale nast\u00e1v\u00e1 ve chv\u00edli, kdy do hry vstoup\u00ed dal\u0161\u00ed p\u0159\u00edjmy.\u00a0<\/p>\n

Zdan\u011bn\u00ed samotn\u00e9 penze? V praxi jde o naprostou v\u00fdjimku<\/p>\n

Pob\u00edrat ro\u010dn\u00ed d\u016fchod nad tento limit je v praxi zcela v\u00fdjime\u010dn\u00e9. M\u011bs\u00ed\u010dn\u00ed penze nad 67 200 korun toti\u017e v roce 2026 p\u0159i dosa\u017een\u00ed \u0159\u00e1dn\u00e9ho\u00a0d\u016fchodov\u00e9ho v\u011bku<\/a>\u00a0v podstat\u011b nem\u016f\u017ee b\u00fdt nov\u011b p\u0159izn\u00e1na. Pokud by v\u0161ak ro\u010dn\u00ed d\u016fchod limit p\u0159esto p\u0159es\u00e1hl, zda\u0148uje se pouze \u010d\u00e1stka, kter\u00e1 limit p\u0159evy\u0161uje. I v t\u011bchto p\u0159\u00edpadech maj\u00ed nav\u00edc d\u016fchodci n\u00e1rok na z\u00e1kladn\u00ed slevu na poplatn\u00edka, d\u00edky n\u00ed\u017e vych\u00e1z\u00ed v\u00fdsledn\u00e1 da\u0148 z p\u0159\u00edjmu ve v\u011bt\u0161in\u011b situac\u00ed nulov\u00e1.\u00a0<\/p>\n

P\u0159\u00edklad: Mimo\u0159\u00e1dn\u00fd ro\u010dn\u00ed d\u016fchod a nulov\u00e1 da\u0148 z p\u0159\u00edjmu<\/p>\n

Starobn\u00ed d\u016fchodce obdr\u017e\u00ed za rok 2026 v souhrnu d\u016fchod ve v\u00fd\u0161i 890 000 korun.\u00a0<\/p>\n

V\u00fdsledek: 0 korun. N\u00e1rok na slevu m\u00e1 ka\u017ed\u00fd. Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/a> je v\u0161ak pot\u0159eba podat i v p\u0159\u00edpad\u011b, \u017ee je v\u00fdsledn\u00e1 da\u0148 nulov\u00e1.\u00a0<\/p>\n

Kdo na limit re\u00e1ln\u011b dos\u00e1hne? T\u00fdk\u00e1 se to p\u0159ev\u00e1\u017en\u011b dvou skupin<\/p>\n

Ro\u010dn\u00ed d\u016fchod nad stanoven\u00fd limit m\u00edvaj\u00ed v praxi pouze dv\u011b skupiny penzist\u016f. Prvn\u00ed jsou ti, kte\u0159\u00ed ode\u0161li do \u0159\u00e1dn\u00e9ho d\u016fchodu v minulosti, kdy je\u0161t\u011b nebyl zastropov\u00e1n z\u00e1po\u010det z osobn\u00edho vym\u011b\u0159ovac\u00edho z\u00e1kladu (pr\u016fm\u011brn\u00e9 mzdy pro v\u00fdpo\u010det d\u016fchodu), a sou\u010dasn\u011b dosahovali mimo\u0159\u00e1dn\u011b vysok\u00fdch p\u0159\u00edjm\u016f. Druhou skupinu tvo\u0159\u00ed lid\u00e9 s nadstandardn\u00edmi v\u00fdd\u011blky, kte\u0159\u00ed dlouhodob\u011b p\u0159esluhovali a do d\u016fchodu ode\u0161li pozd\u011bji, \u010d\u00edm\u017e si penzi nav\u00fd\u0161ili d\u00edky takzvan\u00e9 pr\u00e1ci na procenta.\u00a0<\/p>\n

\"Pracuj\u00edc\u00ed<\/a>Pracuj\u00edc\u00ed d\u016fchodci dostanou p\u0159id\u00e1no dvakr\u00e1t. Juchelka vrac\u00ed r\u016fst penz\u00ed i slevu na dani<\/a>Pron\u00e1jem \u010di podnik\u00e1n\u00ed: Kdy mus\u00edte tyto p\u0159\u00edjmy zdanit?<\/p>\n

V \u0159\u00e1dn\u00e9m starobn\u00edm d\u016fchodu m\u016f\u017eete m\u00edt libovoln\u011b vysok\u00e9 vlastn\u00ed p\u0159\u00edjmy, ani\u017e by to ovlivnilo pob\u00edranou penzi. Pro \u0159\u00e1dn\u00e9 starobn\u00ed d\u016fchodce neplat\u00ed \u017e\u00e1dn\u00e1 omezen\u00ed ohledn\u011b aktivn\u00edch \u010di pasivn\u00edch zdaniteln\u00fdch p\u0159\u00edjm\u016f. D\u016fle\u017eit\u00e9 je, \u017ee limit pro osvobozen\u00ed se vztahuje v\u00fdhradn\u011b na samotn\u00fd d\u016fchod. P\u0159\u00edpadn\u00e9 dal\u0161\u00ed p\u0159\u00edjmy ze zam\u011bstn\u00e1n\u00ed, podnik\u00e1n\u00ed nebo z n\u00e1jmu se do tohoto limitu nezapo\u010d\u00edt\u00e1vaj\u00ed a s d\u016fchodem se nes\u010d\u00edtaj\u00ed.\u00a0<\/p>\n

P\u0159\u00edklad: D\u016fchodce s p\u0159\u00edjmem z n\u00e1jmu<\/p>\n

D\u016fchodce m\u00e1 nadpr\u016fm\u011brn\u00fd d\u016fchod 36 000 korun m\u011bs\u00ed\u010dn\u011b (vejde se do limitu) a k tomu da\u0148ov\u00fd z\u00e1klad z n\u00e1jmu ve v\u00fd\u0161i 400 000 korun. Pro da\u0148ov\u00e9 \u00fa\u010dely se tyto p\u0159\u00edjmy nes\u010d\u00edtaj\u00ed, zda\u0148uje se pouze n\u00e1jem.\u00a0<\/p>\n

Da\u0148ov\u00fd z\u00e1klad z n\u00e1jmu: 400 000 korun\u00a0<\/p>\n

Vypo\u010dten\u00e1 da\u0148 (15 procent): 60 000 korun\u00a0<\/p>\n

Sleva na poplatn\u00edka: 30 840 korun\u00a0<\/p>\n

V\u00fdsledek: 29 160 korun. D\u016fchod je od dan\u011b osvobozen, ale z n\u00e1jmu mus\u00ed senior po ode\u010dten\u00ed slevy odv\u00e9st st\u00e1tu necel\u00fdch t\u0159icet tis\u00edc korun.\u00a0<\/p>\n

Soub\u011bh vysok\u00e9 penze a dal\u0161\u00edch p\u0159\u00edjm\u016f: Tady u\u017e se dani nevyhnete<\/p>\n

Vzhledem k tomu, \u017ee i p\u0159i p\u0159ekro\u010den\u00ed limitu maj\u00ed senio\u0159i n\u00e1rok na\u00a0slevu na poplatn\u00edka<\/a>,\u00a0plat\u00ed se da\u0148 z penze v podstat\u011b pouze tehdy, pokud m\u00e1 d\u016fchodce s mimo\u0159\u00e1dn\u00fdm d\u016fchodem i dal\u0161\u00ed vlastn\u00ed zdaniteln\u00e9 p\u0159\u00edjmy. V takov\u00e9m p\u0159\u00edpad\u011b \u010d\u00e1stka nad limit zv\u00fd\u0161\u00ed celkov\u00fd ro\u010dn\u00ed da\u0148ov\u00fd z\u00e1klad, na kter\u00fd se n\u00e1sledn\u011b uplatn\u00ed sleva.\u00a0<\/p>\n

P\u0159\u00edklad: Platba dan\u011b z p\u0159\u00edjmu z d\u016fchodu nad limit<\/p>\n

D\u016fchodce m\u00e1 ro\u010dn\u00ed d\u016fchod 890 000 korun a sou\u010dasn\u011b z\u00e1klad dan\u011b z podnik\u00e1n\u00ed ve v\u00fd\u0161i 500 000 korun.\u00a0<\/p>\n

\u010c\u00e1stka d\u016fchodu nad limit: 83 600 korun\u00a0<\/p>\n

Z\u00e1klad dan\u011b z podnik\u00e1n\u00ed: 500 000 korun\u00a0<\/p>\n

Souhrnn\u00fd da\u0148ov\u00fd z\u00e1klad: 583 600 korun\u00a0<\/p>\n

Vypo\u010dten\u00e1 da\u0148 (15 procent): 87 540 korun\u00a0<\/p>\n

Sleva na poplatn\u00edka: 30 840 korun\u00a0<\/p>\n

V\u00fdsledek: 56 700 korun. Da\u0148 se po\u010d\u00edt\u00e1 ze sou\u010dtu podnik\u00e1n\u00ed a nadlimitn\u00ed \u010d\u00e1sti d\u016fchodu. Po uplatn\u011bn\u00ed slevy mus\u00ed d\u016fchodce zaplatit st\u00e1tu p\u0159es pades\u00e1t \u0161est tis\u00edc korun.\u00a0<\/p>\n

\"P\u0159ed\u010dasn\u00fd<\/a>P\u0159ed\u010dasn\u00fd d\u016fchod nov\u011b p\u0159ihr\u00e1v\u00e1 v\u00edce pen\u011bz. Z\u00e1jem l\u00e1me lo\u0148sk\u00e1 \u010d\u00edsla<\/a><\/p>\n

Zdan\u011bn\u00ed samotn\u00e9ho starobn\u00edho d\u016fchodu je tedy v praxi skute\u010dn\u011b v\u00fdjime\u010dnou z\u00e1le\u017eitost\u00ed. Jak ov\u0161em dokl\u00e1daj\u00ed uveden\u00e9 v\u00fdpo\u010dty, vlastn\u00ed zdaniteln\u00e9 p\u0159\u00edjmy z podnik\u00e1n\u00ed \u010di n\u00e1jmu ji\u017e standardn\u00ed da\u0148ov\u00e9 povinnosti podl\u00e9haj\u00ed. Aktivn\u00ed penzist\u00e9 tak mus\u00ed po\u010d\u00edtat s t\u00edm, \u017ee i v \u0159\u00e1dn\u00e9m d\u016fchodu je v t\u011bchto p\u0159\u00edpadech nutn\u00e9 podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a po uplatn\u011bn\u00ed slevy na poplatn\u00edka vypo\u010dtenou da\u0148 z p\u0159\u00edjmu \u0159\u00e1dn\u011b odv\u00e9st.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"Kdy\u017e se \u0159ekne zdan\u011bn\u00ed d\u016fchod\u016f, v\u011bt\u0161ina senior\u016f si opr\u00e1vn\u011bn\u011b p\u0159edstav\u00ed zbyte\u010dnou byrokracii. Z\u00e1kladn\u00ed pravidlo pro rok 2026 je…\n","protected":false},"author":2,"featured_media":78463,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[67,68,42,1668,23554,3241,961],"class_list":{"0":"post-78462","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-byznys","8":"tag-business","9":"tag-byznys","10":"tag-cesko","11":"tag-dan","12":"tag-minimalni-mzda","13":"tag-podnikani","14":"tag-starobni-duchod"},"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@cz\/116533380050201943","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/posts\/78462","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/comments?post=78462"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/posts\/78462\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/media\/78463"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/media?parent=78462"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/categories?post=78462"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/cz\/wp-json\/wp\/v2\/tags?post=78462"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}