{"id":1053,"date":"2024-01-09T04:00:20","date_gmt":"2024-01-09T03:00:20","guid":{"rendered":"https:\/\/www.vasucetni.cz\/?post_type=docs&p=1053"},"modified":"2024-01-09T04:00:20","modified_gmt":"2024-01-09T03:00:20","password":"","slug":"novinky-v-oblasti-dani-z-prijmu-fyzickych-osob-2024","status":"publish","type":"docs","link":"https:\/\/www.vasucetni.cz\/?docs=novinky-v-oblasti-dani-z-prijmu-fyzickych-osob-2024","title":{"rendered":"Novinky v oblasti dan\u00ed z p\u0159\u00edjm\u016f fyzick\u00fdch osob 2024"},"content":{"rendered":"\n

U dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob dojde ke sn\u00ed\u017een\u00ed limitu<\/strong> pro uplatn\u011bn\u00ed 23% progresivn\u00ed sazby dan\u011b<\/strong>. M\u00edsto aktu\u00e1ln\u00edho ro\u010dn\u00edho limitu ve v\u00fd\u0161i 48n\u00e1sobku pr\u016fm\u011brn\u00e9 mzdy bude nov\u011b sazba 23 % uplatn\u011bna ji\u017e pro \u010d\u00e1st z\u00e1kladu dan\u011b p\u0159esahuj\u00edc\u00ed 36n\u00e1sobek <\/strong>pr\u016fm\u011brn\u00e9 mzdy. M\u011bs\u00ed\u010dn\u011b<\/strong> se tedy hranice pro aplikaci progresivn\u00ed sazby dan\u011b sn\u00ed\u017e\u00ed<\/strong> z 4n\u00e1sobku na 3n\u00e1sobek<\/strong>.<\/p>\n\n\n\n

Pr\u016fm\u011brn\u00e1 mzda<\/strong> je pro rok 2024<\/strong> stanovena na 43 967 K\u010d<\/strong> m\u011bs\u00ed\u010dn\u011b. M\u011bs\u00ed\u010dn\u00ed hranice pro rok 2024 bude tedy \u010dinit 131 901 K\u010d<\/strong>, ro\u010dn\u00ed v\u00fd\u0161e pak 1 582 812 K\u010d<\/strong>. Vzhledem k t\u00e9to zm\u011bn\u011b dojde jednak k roz\u0161\u00ed\u0159en\u00ed mno\u017einy poplatn\u00edk\u016f, kte\u0159\u00ed budou zda\u0148ovat sv\u00e9 p\u0159\u00edjmy 23% sazbou dan\u011b, a d\u00e1le k v\u011bt\u0161\u00edmu zapojen\u00ed vysokop\u0159\u00edjmov\u00fdch poplatn\u00edk\u016f na p\u0159\u00edjmech do st\u00e1tn\u00edho rozpo\u010dtu.<\/p>\n\n\n\n

Zru\u0161en\u00ed \u010di sn\u00ed\u017een\u00ed \u00falev na dani z p\u0159\u00edjm\u016f<\/h2>\n\n\n\n

Sleva na studenta<\/h3>\n\n\n\n

Zru\u0161\u00ed se mo\u017enost uplat\u0148ovat slevu na studenta. <\/strong>Studenti, kte\u0159\u00ed tuto slevu uplat\u0148uj\u00ed, dosahuj\u00ed ro\u010dn\u00edho v\u00fdd\u011blku alespo\u0148 ve v\u00fd\u0161i 205 600 K\u010d, co\u017e m\u011bs\u00ed\u010dn\u011b pr\u016fm\u011brn\u011b \u010din\u00ed cca 17 100 K\u010d m\u011bs\u00ed\u010dn\u011b. Do t\u00e9to \u010d\u00e1stky toti\u017e dojde ke sn\u00ed\u017een\u00ed dan\u011b pomoc\u00ed z\u00e1kladn\u00ed slevy na poplatn\u00edka. Dodate\u010dnou slevu tedy aktu\u00e1ln\u011b vyu\u017e\u00edvaj\u00ed studenti, kte\u0159\u00ed dosahuj\u00ed vy\u0161\u0161\u00edch \u010d\u00e1stek p\u0159\u00edjm\u016f.<\/p>\n\n\n\n

Naopak studenti s ni\u017e\u0161\u00edm v\u00fdd\u011blkem efekt t\u00e9to slevy na dani nepoci\u0165uj\u00ed. Krom\u011b toho doch\u00e1z\u00ed v n\u011bkter\u00fdch p\u0159\u00edpadech k tomu, \u017ee sleva je vyu\u017e\u00edv\u00e1na osobami, kter\u00e9 sice maj\u00ed form\u00e1ln\u011b status studenta, ale \u0161kolu ji\u017e re\u00e1ln\u011b nenav\u0161t\u011bvuj\u00ed.<\/p>\n\n\n\n

\u0160kolkovn\u00e9<\/h3>\n\n\n\n

Dal\u0161\u00ed slevou, kter\u00e1 se ru\u0161\u00ed<\/strong>, je tzv. \u0161kolkovn\u00e9<\/strong> neboli sleva na dani za um\u00edst\u011bn\u00ed d\u00edt\u011bte do p\u0159ed\u0161koln\u00edho za\u0159\u00edzen\u00ed<\/strong>. Tuto slevu uplat\u0148ovaly zejm\u00e9na st\u0159edn\u011b a vysokop\u0159\u00edjmov\u00e9 skupiny poplatn\u00edk\u016f fyzick\u00fdch osob. Poplatn\u00edci s ni\u017e\u0161\u00edmi p\u0159\u00edjmy, kte\u0159\u00ed maj\u00ed m\u011bs\u00ed\u010dn\u00ed mzdu na \u00farovni minim\u00e1ln\u00ed mzdy, tuto slevu re\u00e1ln\u011b nevyu\u017eij\u00ed, i kdyby v\u00fddaje za um\u00edst\u011bn\u00ed d\u00edt\u011bte hradili.<\/p>\n\n\n\n

Sleva m\u011bla slou\u017eit jako uleh\u010den\u00ed da\u0148ov\u00e9 povinnosti pro lidi s ni\u017e\u0161\u00edmi p\u0159\u00edjmy pracuj\u00edc\u00ed na \u010d\u00e1ste\u010dn\u00fd nebo zkr\u00e1cen\u00fd \u00favazek, nicm\u00e9n\u011b lze \u0159\u00edct, \u017ee se da\u0148ov\u00e1 \u00faleva sp\u00ed\u0161e minula \u00fa\u010delu.<\/p>\n\n\n\n

Sleva na man\u017eela\/man\u017eelku<\/h3>\n\n\n\n

Dojde i k omezen\u00ed uplatn\u011bn\u00ed slevy na man\u017eela<\/strong>. Slevu budou moci poplatn\u00edci uplatnit i nad\u00e1le, nicm\u00e9n\u011b se zp\u0159\u00edsn\u00ed podm\u00ednky pro jej\u00ed uplatn\u011bn\u00ed. St\u00e1le bude platit pravidlo, \u017ee slevu lze uplatnit, pokud vlastn\u00ed p\u0159\u00edjmy man\u017eela poplatn\u00edka nep\u0159esahuj\u00ed 68 000 K\u010d, nicm\u00e9n\u011b nov\u011b p\u0159ibude podm\u00ednka<\/strong>, \u017ee ve spole\u010dn\u011b hospoda\u0159\u00edc\u00ed dom\u00e1cnosti \u017eije tak\u00e9 vy\u017eivovan\u00e9 d\u00edt\u011b poplatn\u00edka, kter\u00e9 nedovr\u0161ilo v\u011bku 3 let<\/strong>. U man\u017eela ZTP\/P bude mo\u017en\u00e9 ode\u010d\u00edst dvojn\u00e1sobek slevy na dani<\/strong>.<\/p>\n\n\n\n

Limit pro osvobozen\u00ed ostatn\u00edch p\u0159\u00edjm\u016f<\/h3>\n\n\n\n

Osvobozen\u00ed p\u0159\u00edjm\u016f z p\u0159\u00edle\u017eitostn\u00fdch \u010dinnost\u00ed <\/strong>se bude vztahovat na p\u0159\u00edjmy a\u017e do v\u00fd\u0161e 50 000 K\u010d<\/strong>. Do konce tohoto roku plat\u00ed limit ve v\u00fd\u0161i 30 000 K\u010d. Tak\u00e9 limit pro osvobozen\u00ed bez\u00faplatn\u00fdch p\u0159\u00edjm\u016f nabyt\u00fdch p\u0159\u00edle\u017eitostn\u011b<\/strong> od t\u00e9ho\u017e poplatn\u00edka se z 15 000 K\u010d zv\u00fd\u0161\u00ed na 50 000 K\u010d.<\/p>\n\n\n\n

Omezen\u00ed odpo\u010dt\u016f z\u00e1kladu dan\u011b<\/h3>\n\n\n\n

Dal\u0161\u00edmi zm\u011bnami u zdan\u011bn\u00ed p\u0159\u00edjm\u016f fyzick\u00fdch osob je omezen\u00ed uplatn\u011bn\u00ed odpo\u010dt\u016f od z\u00e1kladu dan\u011b. Nov\u011b nebude mo\u017en\u00e9 <\/strong>od z\u00e1kladu dan\u011b ode\u010d\u00edst zaplacen\u00e9 \u010dlensk\u00e9 p\u0159\u00edsp\u011bvky odborov\u00fdm organizac\u00edm<\/strong> nebo \u00fahrady za zkou\u0161ky ov\u011b\u0159uj\u00edc\u00ed v\u00fdsledky dal\u0161\u00edho vzd\u011bl\u00e1v\u00e1n\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"

U dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob dojde ke sn\u00ed\u017een\u00ed limitu pro uplatn\u011bn\u00ed 23% progresivn\u00ed sazby dan\u011b. M\u00edsto aktu\u00e1ln\u00edho ro\u010dn\u00edho limitu ve v\u00fd\u0161i 48n\u00e1sobku pr\u016fm\u011brn\u00e9 mzdy bude nov\u011b sazba 23 % uplatn\u011bna ji\u017e pro \u010d\u00e1st z\u00e1kladu dan\u011b p\u0159esahuj\u00edc\u00ed 36n\u00e1sobek pr\u016fm\u011brn\u00e9 mzdy. M\u011bs\u00ed\u010dn\u011b se tedy hranice pro aplikaci progresivn\u00ed sazby dan\u011b sn\u00ed\u017e\u00ed z 4n\u00e1sobku na 3n\u00e1sobek. Pr\u016fm\u011brn\u00e1 mzda je pro rok 2024 stanovena na 43 967 K\u010d m\u011bs\u00ed\u010dn\u011b. M\u011bs\u00ed\u010dn\u00ed hranice pro rok 2024 bude tedy \u010dinit 131 901 K\u010d, […]<\/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-1053","docs","type-docs","status-publish","hentry","doc_category-dane"],"year_month":"2026-04","word_count":699,"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":"U dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob dojde ke sn\u00ed\u017een\u00ed limitu pro uplatn\u011bn\u00ed 23% progresivn\u00ed sazby dan\u011b. M\u00edsto aktu\u00e1ln\u00edho ro\u010dn\u00edho limitu ve v\u00fd\u0161i 48n\u00e1sobku pr\u016fm\u011brn\u00e9 mzdy bude nov\u011b sazba 23 % uplatn\u011bna ji\u017e pro \u010d\u00e1st z\u00e1kladu dan\u011b p\u0159esahuj\u00edc\u00ed 36n\u00e1sobek pr\u016fm\u011brn\u00e9 mzdy. M\u011bs\u00ed\u010dn\u011b se tedy hranice pro aplikaci progresivn\u00ed sazby dan\u011b sn\u00ed\u017e\u00ed z 4n\u00e1sobku na 3n\u00e1sobek. Pr\u016fm\u011brn\u00e1 mzda je pro rok 2024 stanovena na 43 967 K\u010d m\u011bs\u00ed\u010dn\u011b. M\u011bs\u00ed\u010dn\u00ed hranice pro rok 2024 bude tedy \u010dinit 131 901 K\u010d,…","_links":{"self":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/docs\/1053","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=1053"}],"version-history":[{"count":0,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=\/wp\/v2\/docs\/1053\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1053"}],"wp:term":[{"taxonomy":"doc_category","embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fdoc_category&post=1053"},{"taxonomy":"doc_tag","embeddable":true,"href":"https:\/\/www.vasucetni.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fdoc_tag&post=1053"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}