Tento souhrn p\u0159in\u00e1\u0161\u00ed informace o o\u010dek\u00e1van\u00fdch zm\u011bn\u00e1ch pl\u00e1novan\u00fdch od roku 2024.<\/p>\n\n\n\n
Da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob<\/strong><\/p>\n\n\n\n Zv\u00fd\u0161\u00ed se ze sou\u010dasn\u00fdch 19 % na 21%.<\/p>\n\n\n\n Firmy s transakcemi v ciz\u00ed m\u011bn\u011b budou moci od 1. 1. 2024 v\u00e9st \u00fa\u010detnictv\u00ed ve funk\u010dn\u00ed m\u011bn\u011b (EUR, USD, GBP), vyplnit da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed v t\u00e9to m\u011bn\u011b a da\u0148 v n\u00ed tak\u00e9 zaplatit.<\/p>\n\n\n\n Zdan\u011bny budou pouze realizovan\u00e9 kurzov\u00e9 operace.<\/p>\n\n\n\n Da\u0148ov\u00e1 uznatelnost n\u00e1kupu osobn\u00edch automobil\u016f pro podnikatelsk\u00e9 \u00fa\u010dely se omezuje na prvn\u00ed 2 miliony K\u010d z ceny vozu.<\/p>\n\n\n\n Da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/strong><\/p>\n\n\n\n Sleva na dani na man\u017eelku\/man\u017eela se nov\u011b omez\u00ed v\u00fdhradn\u011b na man\u017eela\/man\u017eelku pe\u010duj\u00edc\u00ed o d\u00edt\u011b do 3 let v\u011bku.<\/p>\n\n\n\n Zru\u0161en\u00ed \u0161kolkovn\u00e9ho.<\/p>\n\n\n\n Zru\u0161en\u00ed slevy na dani na studenta.<\/p>\n\n\n\n Omezen\u00ed osvobozen\u00ed nepen\u011b\u017en\u00edch benefit\u016f zam\u011bstnanc\u016fm do poloviny pr\u016fm\u011brn\u00e9 mzdy. Zru\u0161en\u00ed osvobozen\u00ed nadlimitn\u00edch stravenek.<\/p>\n\n\n\n Zru\u0161en\u00ed osvobozen\u00ed zv\u00fdhodn\u011bn\u00ed u mana\u017eersk\u00fdch byt\u016f.<\/p>\n\n\n\n Posun prahu 23% dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob ze \u010dty\u0159n\u00e1sobku na trojn\u00e1sobek pr\u016fm\u011brn\u00e9 mzdy.<\/p>\n\n\n\n Zastropov\u00e1n\u00ed \u00falev z odvod\u016f pro dohody o proveden\u00ed pr\u00e1ce a zjednodu\u0161en\u00ed evidence t\u011bchto dohod.<\/p>\n\n\n\n Zru\u0161en\u00ed odpo\u010dtu za \u010dlensk\u00e9 p\u0159\u00edsp\u011bvky odbor\u016fm.<\/p>\n\n\n\n —<\/strong><\/p>\n\n\n\n Zru\u0161en\u00ed da\u0148ov\u00e9 uznatelnosti tich\u00e9ho v\u00edna jako daru do 500 K\u010d na reprezentaci.<\/p>\n\n\n\n Zru\u0161en\u00ed odpo\u010dtu \u00fahrad za zkou\u0161ky ov\u011b\u0159uj\u00edc\u00ed v\u00fdsledky dal\u0161\u00edho vzd\u011bl\u00e1n\u00ed.<\/p>\n\n\n\n Sn\u00ed\u017een\u00ed limitu pro osvobozen\u00ed p\u0159\u00edjm\u016f z tombol a hazardn\u00edch her z 1 mil. na 50 000 K\u010d.<\/p>\n\n\n\n Fond kulturn\u00edch a soci\u00e1ln\u00edch pot\u0159eb (FKSP)<\/strong><\/p>\n\n\n\n Sn\u00ed\u017een\u00ed prost\u0159edk\u016f na FKSP o polovinu, z 2 % na 1 % z n\u00e1klad\u016f na platy\/mzdy, s polovinou \u010d\u00e1stky ur\u010denou na produkty spo\u0159en\u00ed na st\u00e1\u0159\u00ed.<\/p>\n\n\n\n St\u00e1tn\u00ed podpora stavebn\u00edho spo\u0159en\u00ed<\/strong><\/p>\n\n\n\n Navrhovan\u00e9 sn\u00ed\u017een\u00ed podpory stavebn\u00edho spo\u0159en\u00ed na maxim\u00e1ln\u011b 1 000 K\u010d\/rok pro v\u0161echny smlouvy.<\/p>\n\n\n\n Da\u0148 z p\u0159idan\u00e9 hodnoty<\/strong><\/p>\n\n\n\n Redukce po\u010dtu sazeb DPH na z\u00e1kladn\u00ed 21 % a sn\u00ed\u017eenou 12 %. P\u0159esunut\u00ed vybran\u00e9ho zbo\u017e\u00ed a slu\u017eeb ze sn\u00ed\u017een\u00e9 do z\u00e1kladn\u00ed sazby DPH.<\/p>\n\n\n\n Sjednocen\u00edm sn\u00ed\u017een\u00fdch sazeb DPH ve v\u00fd\u0161i 12 % se sou\u010dasn\u011b sn\u00ed\u017e\u00ed DPH u \u0159ady aktu\u00e1ln\u011b citliv\u00e9ho zbo\u017e\u00ed a slu\u017eeb jako nap\u0159. u potravin bez n\u00e1poj\u016f, vybran\u00fdch l\u00e9k\u016f \u010di farmaceutick\u00fdch v\u00fdrobk\u016f, stavebn\u00edch prac\u00ed, d\u011btsk\u00fdch autoseda\u010dek nebo poh\u0159ebn\u00edch slu\u017eeb. Speci\u00e1ln\u00ed polo\u017ekou jsou knihy, kter\u00e9 nebudou DPH v\u016fbec zat\u00ed\u017eeny, a bude na n\u011b aplikov\u00e1na nulov\u00e1 sazba.<\/p>\n\n\n\n Do z\u00e1kladn\u00ed sazby DPH 21 % se p\u0159esunou: kade\u0159nick\u00e9 a holi\u010dsk\u00e9 slu\u017eby, to\u010den\u00e9 pivo, slu\u017eby autor\u016f a um\u011blc\u016f, sb\u011br, p\u0159eprava a skl\u00e1dkov\u00e1n\u00ed komun\u00e1ln\u00edho odpadu, opravy obuvi, ko\u017een\u00fdch v\u00fdrobk\u016f a kol, \u00faklidov\u00e9 pr\u00e1ce, palivov\u00e9 d\u0159evo, noviny. Ostatn\u00ed polo\u017eky z n\u011bkter\u00e9 ze dvou sn\u00ed\u017een\u00fdch sazeb z\u016fst\u00e1vaj\u00ed ve sjednocen\u00e9 sn\u00ed\u017een\u00e9 sazb\u011b 12 %.<\/p>\n\n\n\n Ze z\u00e1kladn\u00ed do sn\u00ed\u017een\u00e9 sazby DPH se p\u0159esouv\u00e1 pouze p\u0159\u00edle\u017eitostn\u00e1 hromadn\u00e1 autobusov\u00e1 doprava osob. Ti\u0161t\u011bn\u00e9 noviny budou dan\u011bny 12% sazbou DPH, stejn\u011b jako \u010dasopisy.<\/p>\n\n\n\n Nemocensk\u00e9 poji\u0161t\u011bn\u00ed pro zam\u011bstnance<\/strong><\/p>\n\n\n\n Znovuzaveden\u00ed nemocensk\u00e9ho poji\u0161t\u011bn\u00ed pro zam\u011bstnance ve v\u00fd\u0161i 0,6 %.<\/p>\n\n\n\n Da\u0148 z nemovit\u00fdch v\u011bc\u00ed<\/strong><\/p>\n\n\n\n Sazby dan\u011b z nemovit\u00fdch v\u011bc\u00ed se zv\u00fd\u0161\u00ed p\u0159ibli\u017en\u011b na 1,8 n\u00e1sobek. Ve\u0161ker\u00fd v\u00fdnos dan\u011b z\u016fstane obc\u00edm.<\/p>\n\n\n\n Zru\u0161en\u00ed \u010di sn\u00ed\u017een\u00ed v\u00fdjimek u spot\u0159ebn\u00edch dan\u00ed a miner\u00e1ln\u00edch olej\u016f<\/strong><\/p>\n\n\n\n Zru\u0161en\u00ed v\u00fdjimek u energetick\u00fdch dan\u00ed<\/strong><\/p>\n\n\n\n Zv\u00fd\u0161en\u00ed dan\u011b z tab\u00e1kov\u00fdch v\u00fdrobk\u016f a zah\u0159\u00edvan\u00e9ho tab\u00e1ku a zaveden\u00ed dan\u011b z alternativn\u00edch v\u00fdrobk\u016f<\/strong><\/p>\n\n\n\n Zv\u00fd\u0161en\u00ed dan\u011b z hazardn\u00edch her<\/strong><\/p>\n\n\n\n Zv\u00fd\u0161en\u00ed dan\u011b z lihu<\/strong><\/p>\n\n\n\n Zv\u00fd\u0161en\u00ed ceny d\u00e1lni\u010dn\u00ed zn\u00e1mky a jej\u00ed pravideln\u00e1 valorizace<\/strong> (z 1 500 na 2 300 K\u010d\/rok od 1. 3. 2024). <\/p>\n","protected":false},"excerpt":{"rendered":" Tento souhrn p\u0159in\u00e1\u0161\u00ed informace o o\u010dek\u00e1van\u00fdch zm\u011bn\u00e1ch pl\u00e1novan\u00fdch od roku 2024. Da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob Zv\u00fd\u0161\u00ed se ze sou\u010dasn\u00fdch 19 % na 21%. Firmy s transakcemi v ciz\u00ed m\u011bn\u011b budou moci od 1. 1. 2024 v\u00e9st \u00fa\u010detnictv\u00ed ve funk\u010dn\u00ed m\u011bn\u011b (EUR, USD, GBP), vyplnit da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed v t\u00e9to m\u011bn\u011b a da\u0148 v n\u00ed tak\u00e9 zaplatit. […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_uag_custom_page_level_css":"","_view_id":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"doc_category":[14],"doc_tag":[],"class_list":["post-1017","docs","type-docs","status-publish","hentry","doc_category-dane"],"year_month":"2026-05","word_count":757,"total_views":0,"reactions":{"happy":0,"normal":0,"sad":0},"author_info":{"name":"Kamil Kr\u00e1sensk\u00fd","author_nicename":"admin","author_url":"https:\/\/www.vasucetni.cz\/?author=3"},"doc_category_info":[{"term_name":"Dan\u011b","term_url":"https:\/\/www.vasucetni.cz\/?doc_category=dane"}],"doc_tag_info":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"Kamil Kr\u00e1sensk\u00fd","author_link":"https:\/\/www.vasucetni.cz\/?author=3"},"uagb_comment_info":0,"uagb_excerpt":"Tento souhrn p\u0159in\u00e1\u0161\u00ed informace o o\u010dek\u00e1van\u00fdch zm\u011bn\u00e1ch pl\u00e1novan\u00fdch od roku 2024. Da\u0148 z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob Zv\u00fd\u0161\u00ed se ze sou\u010dasn\u00fdch 19 % na 21%. Firmy s transakcemi v ciz\u00ed m\u011bn\u011b budou moci od 1. 1. 2024 v\u00e9st \u00fa\u010detnictv\u00ed ve funk\u010dn\u00ed m\u011bn\u011b (EUR, USD, GBP), vyplnit da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed v t\u00e9to m\u011bn\u011b a da\u0148 v n\u00ed tak\u00e9 zaplatit.…","_links":{"self":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/docs\/1017","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/docs"}],"about":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/types\/docs"}],"author":[{"embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1017"}],"version-history":[{"count":0,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/docs\/1017\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1017"}],"wp:term":[{"taxonomy":"doc_category","embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fdoc_category&post=1017"},{"taxonomy":"doc_tag","embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fdoc_tag&post=1017"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Zam\u011bstnanec bude moci nad\u00e1le jako doposud \u010derpat nap\u0159. p\u0159\u00edsp\u011bvek na z\u00e1jezdy, kulturn\u00ed nebo sportovn\u00ed akce, na ti\u0161t\u011bn\u00e9 knihy apod. Penzijn\u00ed spo\u0159en\u00ed z\u016fstane nad\u00e1le stejn\u011b zv\u00fdhodn\u011bn\u00e9. U p\u0159\u00edsp\u011bvku zam\u011bstnavatele na stravov\u00e1n\u00ed zam\u011bstnance doch\u00e1z\u00ed ke sjednocen\u00ed podm\u00ednek pro osvobozen\u00ed takov\u00e9ho p\u0159\u00edsp\u011bvku, tj. bez ohledu na jeho formu.<\/p>\n\n\n\n