{"id":2938,"date":"2026-04-14T09:41:24","date_gmt":"2026-04-14T07:41:24","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=2938"},"modified":"2026-04-14T10:23:19","modified_gmt":"2026-04-14T08:23:19","slug":"dan-z-prijmov-pravnickych-osob-a-minimalna-dan-v-roku-2026","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/dan-z-prijmov-pravnickych-osob-a-minimalna-dan-v-roku-2026\/","title":{"rendered":"Da\u0148 z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b a minim\u00e1lna da\u0148 v roku 2026"},"content":{"rendered":"<style>.elementor-2938 .elementor-element.elementor-element-234718d8{--display:flex;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:100px;--padding-bottom:180px;--padding-left:0px;--padding-right:0px;}.elementor-2938 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.elementor-element.elementor-element-0b87bbf > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-2938 .elementor-element.elementor-element-211e2b8 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-2938 .elementor-element.elementor-element-211e2b8 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-2938 .elementor-element.elementor-element-211e2b8 .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-2938 .elementor-element.elementor-element-211e2b8 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-2938 .elementor-element.elementor-element-211e2b8 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-2938 .elementor-element.elementor-element-211e2b8 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-2938 .elementor-element.elementor-element-cb52668 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-2938 .elementor-element.elementor-element-cb52668 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-2938 .elementor-element.elementor-element-cb52668 .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-2938 .elementor-element.elementor-element-cb52668 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-2938 .elementor-element.elementor-element-cb52668 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-2938 .elementor-element.elementor-element-cb52668 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-2938 .elementor-element.elementor-element-ac33ab1{--display:flex;}.elementor-2938 .elementor-element.elementor-element-634495c{--display:flex;--min-height:0px;--justify-content:center;--align-items:center;--container-widget-width:calc( ( 1 - var( --container-widget-flex-grow ) ) * 100% );--overlay-opacity:0.7;--border-radius:20px 20px 20px 20px;box-shadow:0px 0px 10px 0px rgba(0,0,0,0.5);}.elementor-2938 .elementor-element.elementor-element-634495c:not(.elementor-motion-effects-element-type-background), .elementor-2938 .elementor-element.elementor-element-634495c > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-color:#0A2239;background-image:url(\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/03\/business-meeting-at-office.jpg\");background-position:center center;}.elementor-2938 .elementor-element.elementor-element-634495c::before, .elementor-2938 .elementor-element.elementor-element-634495c > .elementor-background-video-container::before, .elementor-2938 .elementor-element.elementor-element-634495c > .e-con-inner > .elementor-background-video-container::before, .elementor-2938 .elementor-element.elementor-element-634495c > .elementor-background-slideshow::before, .elementor-2938 .elementor-element.elementor-element-634495c > .e-con-inner > .elementor-background-slideshow::before, .elementor-2938 .elementor-element.elementor-element-634495c > .elementor-motion-effects-container > .elementor-motion-effects-layer::before{--background-overlay:'';background-color:var( --e-global-color-primary );}.elementor-2938 .elementor-element.elementor-element-634495c.e-con{--order:-99999 \/* order start hack *\/;--flex-grow:0;--flex-shrink:0;}.elementor-2938 .elementor-element.elementor-element-91ce21a{--display:flex;--min-height:0px;}.elementor-2938 .elementor-element.elementor-element-91ce21a.e-con{--align-self:center;--flex-grow:0;--flex-shrink:1;}.elementor-2938 .elementor-element.elementor-element-764abba{text-align:start;}.elementor-2938 .elementor-element.elementor-element-764abba .elementor-heading-title{font-size:34px;font-weight:500;color:#FFFFFF;}.elementor-2938 .elementor-element.elementor-element-764abba.elementor-element{--align-self:flex-start;}.elementor-2938 .elementor-element.elementor-element-912d055{text-align:start;}.elementor-2938 .elementor-element.elementor-element-912d055 .elementor-heading-title{font-size:20px;font-weight:500;color:#FFFFFF;}.elementor-2938 .elementor-element.elementor-element-912d055.elementor-element{--align-self:flex-start;}.elementor-2938 .elementor-element.elementor-element-ac7ba32 .jeg-elementor-kit.jkit-button{text-align:left;}.elementor-2938 .elementor-element.elementor-element-ac7ba32 .jeg-elementor-kit.jkit-button .jkit-button-wrapper{padding:15px 32px 15px 32px;font-family:\"Figtree\", Sans-serif;font-size:19px;font-weight:600;text-decoration:none;letter-spacing:0.2px;color:var( --e-global-color-primary );background-color:var( --e-global-color-45a78a1 );border-style:none;border-radius:200px 200px 200px 200px;}.elementor-2938 .elementor-element.elementor-element-ac7ba32 .jeg-elementor-kit.jkit-button .jkit-button-wrapper svg{fill:var( --e-global-color-primary );width:12px;}.elementor-2938 .elementor-element.elementor-element-ac7ba32 .jeg-elementor-kit.jkit-button .jkit-button-wrapper:hover{color:#FEFEFE;border-style:none;}.elementor-2938 .elementor-element.elementor-element-ac7ba32 .jeg-elementor-kit.jkit-button .jkit-button-wrapper:hover svg{fill:#FEFEFE;}.elementor-2938 .elementor-element.elementor-element-ac7ba32 .jeg-elementor-kit.jkit-button .jkit-button-wrapper:not(.hover-gradient):hover, .elementor-2938 .elementor-element.elementor-element-ac7ba32 .jeg-elementor-kit.jkit-button .jkit-button-wrapper.hover-gradient:before{background-color:#0A2239;}.elementor-2938 .elementor-element.elementor-element-ac7ba32 .jeg-elementor-kit.jkit-button .jkit-button-wrapper i{font-size:12px;}.elementor-2938 .elementor-element.elementor-element-ac7ba32 .jeg-elementor-kit.jkit-button.icon-position-before .jkit-button-wrapper i, .elementor-2938 .elementor-element.elementor-element-ac7ba32 .jeg-elementor-kit.jkit-button.icon-position-before .jkit-button-wrapper svg{margin-right:10px;}.elementor-2938 .elementor-element.elementor-element-ac7ba32 .jeg-elementor-kit.jkit-button.icon-position-after .jkit-button-wrapper i, .elementor-2938 .elementor-element.elementor-element-ac7ba32 .jeg-elementor-kit.jkit-button.icon-position-after .jkit-button-wrapper svg{margin-left:10px;}.elementor-2938 .elementor-element.elementor-element-ac7ba32 .jeg-elementor-kit.jkit-button .jkit-button-wrapper i, .elementor-2938 .elementor-element.elementor-element-ac7ba32 .jeg-elementor-kit.jkit-button .jkit-button-wrapper svg{-webkit-transform:translateY(-1px);-ms-transform:translateY(-1px);-o-transform:translateY(-1px);-moz-transform:translateY(-1px);transform:translateY(-1px);}.elementor-2938 .elementor-element.elementor-element-ac7ba32 .jeg-elementor-kit.jkit-button .jkit-button-wrapper:not(:hover) > i{color:#FFFFFF;}.elementor-2938 .elementor-element.elementor-element-ac7ba32 .jeg-elementor-kit.jkit-button .jkit-button-wrapper:not(:hover) > svg{fill:#FFFFFF;}.elementor-2938 .elementor-element.elementor-element-ac7ba32 > .elementor-widget-container{margin:0px 0px 0px 0px;border-style:none;}.elementor-2938 .elementor-element.elementor-element-ac7ba32.elementor-element{--align-self:flex-start;}.elementor-2938 .elementor-element.elementor-element-ac7ba32{z-index:2;}.elementor-2938 .elementor-element.elementor-element-ac7ba32:hover .elementor-widget-container{border-style:none;}.elementor-2938 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-2938 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-2938 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-2938 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-2938 .elementor-element.elementor-element-8033dc5 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-2938 .elementor-element.elementor-element-8033dc5 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-2938 .elementor-element.elementor-element-3f1094c .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-2938 .elementor-element.elementor-element-3f1094c .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-2938 .elementor-element.elementor-element-3f1094c .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-2938 .elementor-element.elementor-element-3f1094c .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-2938 .elementor-element.elementor-element-3f1094c .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-2938 .elementor-element.elementor-element-3f1094c > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-2938 .elementor-element.elementor-element-fca597a .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-2938 .elementor-element.elementor-element-fca597a .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-2938 .elementor-element.elementor-element-fca597a .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-2938 .elementor-element.elementor-element-fca597a .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-2938 .elementor-element.elementor-element-fca597a .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-2938 .elementor-element.elementor-element-fca597a > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-2938 .elementor-element.elementor-element-f65cc27 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight 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.elementor-element.elementor-element-f65cc27 .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-2938 .elementor-element.elementor-element-f65cc27 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-2938 .elementor-element.elementor-element-b1573c6 .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( 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.jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent );font-family:var( --e-global-typography-secondary-font-family ), Sans-serif;font-size:var( --e-global-typography-secondary-font-size );font-weight:var( --e-global-typography-secondary-font-weight );line-height:var( --e-global-typography-secondary-line-height );letter-spacing:var( --e-global-typography-secondary-letter-spacing );}.elementor-2938 .elementor-element.elementor-element-b1573c6 > .elementor-widget-container{margin:0px 0px 0px 0px;}.elementor-2938 .elementor-element.elementor-element-e98ea0d .jeg-elementor-kit.jkit-heading .heading-section-description{max-width:100%;color:var( --e-global-color-primary );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );text-decoration:var( --e-global-typography-text-text-decoration );margin:0px 0px 0px 0px;}.elementor-2938 .elementor-element.elementor-element-e98ea0d .jeg-elementor-kit.jkit-heading{text-align:left;}.elementor-2938 .elementor-element.elementor-element-e98ea0d .jeg-elementor-kit.jkit-heading .heading-title{-webkit-box-decoration-break:clone;box-decoration-break:clone;display:inline;font-family:var( --e-global-typography-bfc1a39-font-family ), Sans-serif;font-size:var( --e-global-typography-bfc1a39-font-size );font-weight:var( --e-global-typography-bfc1a39-font-weight );line-height:var( --e-global-typography-bfc1a39-line-height );letter-spacing:var( --e-global-typography-bfc1a39-letter-spacing );word-spacing:var( --e-global-typography-bfc1a39-word-spacing );color:var( --e-global-color-primary );}.elementor-2938 .elementor-element.elementor-element-e98ea0d .jeg-elementor-kit.jkit-heading .heading-section-title{margin:0px 0px 10px 0px;}.elementor-2938 .elementor-element.elementor-element-e98ea0d .jeg-elementor-kit.jkit-heading .heading-title > span{color:var( --e-global-color-accent 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.elementor-element.elementor-element-4e087a0b{--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--justify-content:flex-end;--margin-top:-80px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:100px;--padding-left:20px;--padding-right:20px;}.elementor-2938 .elementor-element.elementor-element-75c9b4c2{--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-2938 .elementor-element.elementor-element-45a96f8e{--justify-content:space-between;}.elementor-2938 .elementor-element.elementor-element-6401bd4{--justify-content:flex-start;--gap:20px 20px;--row-gap:20px;--column-gap:20px;}.elementor-2938 .elementor-element.elementor-element-524f555 .elementor-heading-title{font-size:var( --e-global-typography-4702d3e-font-size );line-height:var( --e-global-typography-4702d3e-line-height 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custom CSS *\/\n\/* Start custom CSS for jkit_heading, class: .elementor-element-3f1094c *\/@media (max-width: 767px) { .elementor-2938 .elementor-element.elementor-element-3f1094c table thead tr:first-child > :is(th,td), .elementor-2938 .elementor-element.elementor-element-3f1094c table > tr tr:first-child > :is(th,td) { font-size: 14px; padding: 4px 6px; } }\/* End custom CSS *\/\n\/* Start custom CSS for jkit_heading, class: .elementor-element-fca597a *\/@media (max-width: 767px) { .elementor-2938 .elementor-element.elementor-element-fca597a table thead tr:first-child > :is(th,td), .elementor-2938 .elementor-element.elementor-element-fca597a table > tr tr:first-child > :is(th,td) { font-size: 14px; padding: 4px 6px; } }\/* End custom CSS *\/\n\/* Start custom CSS for jkit_heading, class: .elementor-element-f65cc27 *\/@media (max-width: 767px) { .elementor-2938 .elementor-element.elementor-element-f65cc27 table thead tr:first-child > :is(th,td), .elementor-2938 .elementor-element.elementor-element-f65cc27 table > tr tr:first-child > :is(th,td) { font-size: 14px; padding: 4px 6px; } }\/* End custom CSS *\/\n\/* Start custom CSS for jkit_heading, class: .elementor-element-b1573c6 *\/@media (max-width: 767px) { .elementor-2938 .elementor-element.elementor-element-b1573c6 table thead tr:first-child > :is(th,td), .elementor-2938 .elementor-element.elementor-element-b1573c6 table > tr tr:first-child > :is(th,td) { font-size: 14px; padding: 4px 6px; } }\/* End custom CSS *\/\n\/* Start custom CSS for jkit_heading, class: .elementor-element-e98ea0d *\/@media (max-width: 767px) { .elementor-2938 .elementor-element.elementor-element-e98ea0d table thead tr:first-child > :is(th,td), .elementor-2938 .elementor-element.elementor-element-e98ea0d table > tr tr:first-child > :is(th,td) { font-size: 14px; padding: 4px 6px; } }\/* End custom CSS *\/<\/style>\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2938\" class=\"elementor elementor-2938\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-234718d8 e-flex e-con-boxed e-con e-parent\" data-id=\"234718d8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2d66299b e-flex e-con-boxed e-con e-child\" data-id=\"2d66299b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7fb50b9 elementor-widget elementor-widget-jkit_post_terms\" data-id=\"7fb50b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_terms.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-terms jeg_module___69efcdafc534a\" ><span class=\"post-terms\"><span class=\"term-list \">\u00da\u010dtovn\u00edctvo a dane<\/span><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a7f431c elementor-widget__width-inherit elementor-widget elementor-widget-jkit_post_title\" data-id=\"1a7f431c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-title jeg_module__1_69efcdafc617b\" ><h1 class=\"post-title style-color \">Da\u0148 z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b a minim\u00e1lna da\u0148 v roku 2026<\/h1><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4e087a0b e-flex e-con-boxed e-con e-parent\" data-id=\"4e087a0b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-75c9b4c2 e-con-full e-flex e-con e-child\" data-id=\"75c9b4c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a8025f7 e-flex e-con-boxed e-con e-child\" data-id=\"a8025f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a28c269 elementor-widget elementor-widget-jkit_post_featured_image\" data-id=\"a28c269\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_featured_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-featured-image jeg_module__2_69efcdafc6980\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/04\/man-calculating-his-savings-covid-19-pandemic-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/04\/man-calculating-his-savings-covid-19-pandemic-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/04\/man-calculating-his-savings-covid-19-pandemic-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/04\/man-calculating-his-savings-covid-19-pandemic-1024x683.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/04\/man-calculating-his-savings-covid-19-pandemic-768x512.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/04\/man-calculating-his-savings-covid-19-pandemic-1536x1024.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/04\/man-calculating-his-savings-covid-19-pandemic-2048x1365.jpg 2048w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/04\/man-calculating-his-savings-covid-19-pandemic-18x12.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-45a96f8e e-flex e-con-boxed e-con e-child\" data-id=\"45a96f8e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6401bd4 e-con-full e-flex e-con e-child\" data-id=\"6401bd4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-524f555 elementor-widget elementor-widget-heading\" data-id=\"524f555\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Autor<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-169174b8 elementor-widget-tablet__width-auto elementor-widget elementor-widget-jkit_post_author\" data-id=\"169174b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_author.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-author jeg_module__3_69efcdafc7305\" ><p class=\"post-author \">Dobryuctovnik<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-743255a4 e-con-full e-flex e-con e-child\" data-id=\"743255a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29d08e17 elementor-widget elementor-widget-heading\" data-id=\"29d08e17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Publikovan\u00e9<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d15bb7c elementor-widget__width-auto elementor-widget elementor-widget-jkit_post_date\" data-id=\"3d15bb7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_date.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-date jeg_module__4_69efcdafc7cf9\" ><p class=\"post-date \">14. April 2026<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e94d66d e-con-full e-flex e-con e-child\" data-id=\"5e94d66d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6cb28ac5 elementor-widget elementor-widget-heading\" data-id=\"6cb28ac5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Zdie\u013eajte \u010dl\u00e1nok<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69f637cc jkit-social-shape shape-none elementor-widget elementor-widget-jkit_social_share\" data-id=\"69f637cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_social_share.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-social-share jeg_module__5_69efcdafc9447\" ><ul class=\"social-share-list\"><li class=\"elementor-repeater-item-1c57925\" data-social=\"facebook\">\n\t\t\t\t<a href=\"#\" class=\"facebook social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-facebook-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-5b7460c\" data-social=\"twitter\">\n\t\t\t\t<a href=\"#\" class=\"twitter social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-twitter-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-3dfe5c2\" data-social=\"whatsapp\">\n\t\t\t\t<a href=\"#\" class=\"whatsapp social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-whatsapp-1-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-724ad86\" data-social=\"linkedin\">\n\t\t\t\t<a href=\"#\" class=\"linkedin social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-linkedin-light\"><\/i><\/a>\n\t\t\t<\/li><\/ul><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6abf0aff e-con-full e-flex e-con e-child\" data-id=\"6abf0aff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1bfa4f5 elementor-widget elementor-widget-jkit_heading\" data-id=\"1bfa4f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__6_69efcdafcb1a7\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"214\" data-end=\"526\">V roku 2026 nedo\u0161lo pri pr\u00e1vnick\u00fdch osob\u00e1ch k zmene sadzieb dane z pr\u00edjmov v tom zmysle, \u017ee na\u010falej ost\u00e1va zachovan\u00e9 rozdielne da\u0148ov\u00e9 za\u0165a\u017eenie pod\u013ea v\u00fd\u0161ky zdanite\u013en\u00fdch pr\u00edjmov. Ni\u017e\u0161ie pr\u00edjmov\u00e9 p\u00e1smo je zda\u0148ovan\u00e9 zv\u00fdhodnenou sadzbou, zatia\u013e \u010do pri vy\u0161\u0161\u00edch pr\u00edjmoch sa uplat\u0148uje vy\u0161\u0161ia sadzba dane.<\/p><p data-start=\"528\" data-end=\"818\">Zmena sa v\u0161ak dotkla oblasti <strong data-start=\"557\" data-end=\"593\">minim\u00e1lnej dane pr\u00e1vnick\u00fdch os\u00f4b<\/strong>, ozna\u010dovanej aj ako da\u0148ov\u00e1 licencia. Pri roku 2026 pribudla nov\u00e1 \u00farove\u0148 minim\u00e1lnej dane pre da\u0148ovn\u00edkov so zdanite\u013en\u00fdmi pr\u00edjmami nad 5 000 000 eur. T\u00e1to zmena sa prv\u00fdkr\u00e1t premietne do da\u0148ov\u00fdch priznan\u00ed pod\u00e1van\u00fdch za rok 2026.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b87bbf elementor-widget elementor-widget-jkit_heading\" data-id=\"0b87bbf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__7_69efcdafcc47d\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Od \u010doho z\u00e1vis\u00ed sadzba dane pr\u00e1vnickej osoby v roku 2026<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"880\" data-end=\"1078\">Spr\u00e1vne ur\u010denie sadzby dane z pr\u00edjmov pr\u00e1vnickej osoby vych\u00e1dza z v\u00fd\u0161ky <strong data-start=\"952\" data-end=\"990\">zdanite\u013en\u00fdch pr\u00edjmov (v\u00fdnosov)<\/strong>.<\/p><p data-start=\"1080\" data-end=\"1593\">Za zdanite\u013en\u00e9 pr\u00edjmy, resp. v\u00fdnosy pr\u00e1vnickej osoby sa pova\u017euj\u00fa najm\u00e4 v\u00fdnosy \u00fa\u010dtovan\u00e9 v \u00fa\u010dtovej triede 6, napr\u00edklad v\u00fdnosy z vystaven\u00fdch fakt\u00far alebo tr\u017eby evidovan\u00e9 v e-kase. Do tejto skupiny patria aj niektor\u00e9 pr\u00edjmy, ktor\u00e9 s\u00edce nevstupuj\u00fa do z\u00e1kladu dane, ale na \u00fa\u010dely ur\u010denia sadzby sa za zdanite\u013en\u00e9 pr\u00edjmy pova\u017euj\u00fa, napr\u00edklad pr\u00edjmy zdanen\u00e9 zr\u00e1\u017ekou. Rovnako sem m\u00f4\u017eu patri\u0165 pr\u00edjmy, ktor\u00e9 nie s\u00fa za\u00fa\u010dtovan\u00e9 vo v\u00fdnosoch, no z poh\u013eadu z\u00e1kona sa posudzuj\u00fa ako zdanite\u013en\u00e9, alebo pr\u00edjmy, ktor\u00e9 sa \u010dasovo rozli\u0161uj\u00fa.<\/p><p data-start=\"1595\" data-end=\"1849\">Naopak, za zdanite\u013en\u00e9 pr\u00edjmy sa nepova\u017euj\u00fa pr\u00edjmy osloboden\u00e9 od dane, ako napr\u00edklad pr\u00edjem z predaja obchodn\u00e9ho podielu pri splnen\u00ed z\u00e1konn\u00fdch podmienok. Nevstupuj\u00fa sem ani \u00fapravy z\u00e1kladu dane s\u00favisiace s n\u00e1kladmi, ktor\u00e9 len zvy\u0161uj\u00fa v\u00fdsledok hospod\u00e1renia.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-211e2b8 elementor-widget elementor-widget-jkit_heading\" data-id=\"211e2b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__8_69efcdafcd74b\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Sadzby dane z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b v roku 2026<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"1906\" data-end=\"1974\">Pre rok 2026 sa pri pr\u00e1vnick\u00fdch osob\u00e1ch uplat\u0148uj\u00fa tieto sadzby dane:<\/p><div class=\"TyagGW_tableContainer\"><div class=\"group TyagGW_tableWrapper flex flex-col-reverse w-fit\" tabindex=\"-1\"><table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"1976\" data-end=\"2185\"><thead data-start=\"1976\" data-end=\"2060\"><tr data-start=\"1976\" data-end=\"2060\"><th class=\"\" data-start=\"1976\" data-end=\"2020\" data-col-size=\"md\">V\u00fd\u0161ka zdanite\u013en\u00fdch pr\u00edjmov, resp. v\u00fdnosov<\/th><th class=\"\" data-start=\"2020\" data-end=\"2060\" data-col-size=\"sm\">Sadzba dane z pr\u00edjmov PO v roku 2026<\/th><\/tr><\/thead><tbody data-start=\"2072\" data-end=\"2185\"><tr data-start=\"2072\" data-end=\"2105\"><td data-start=\"2072\" data-end=\"2097\" data-col-size=\"md\">do 100 000 eur vr\u00e1tane<\/td><td data-col-size=\"sm\" data-start=\"2097\" data-end=\"2105\">10 %<\/td><\/tr><tr data-start=\"2106\" data-end=\"2156\"><td data-start=\"2106\" data-end=\"2148\" data-col-size=\"md\">od 100 000 eur do 5 000 000 eur vr\u00e1tane<\/td><td data-col-size=\"sm\" data-start=\"2148\" data-end=\"2156\">21 %<\/td><\/tr><tr data-start=\"2157\" data-end=\"2185\"><td data-start=\"2157\" data-end=\"2177\" data-col-size=\"md\">nad 5 000 000 eur<\/td><td data-col-size=\"sm\" data-start=\"2177\" data-end=\"2185\">24 %<\/td><\/tr><\/tbody><\/table><\/div><\/div><p data-start=\"2187\" data-end=\"2372\">To znamen\u00e1, \u017ee pr\u00e1vnick\u00e1 osoba si sadzbu neur\u010duje pod\u013ea v\u00fd\u0161ky z\u00e1kladu dane, ale pod\u013ea v\u00fd\u0161ky zdanite\u013en\u00fdch pr\u00edjmov alebo v\u00fdnosov. N\u00e1sledne takto ur\u010den\u00fa sadzbu uplatn\u00ed na cel\u00fd z\u00e1klad dane.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb52668 elementor-widget elementor-widget-jkit_heading\" data-id=\"cb52668\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__9_69efcdafceaff\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Upozornenie na preddavky na da\u0148<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"2504\" data-end=\"2783\">V\u00fd\u0161ka v\u00fdslednej dane m\u00e1 v\u00fdznam aj z poh\u013eadu bud\u00facich preddavkov na da\u0148. Ak v\u00fdsledn\u00e1 da\u0148 presiahne 5 000 eur, vznik\u00e1 v nasleduj\u00facom zda\u0148ovacom obdob\u00ed povinnos\u0165 plati\u0165 <strong data-start=\"2576\" data-end=\"2607\">\u0161tvr\u0165ro\u010dn\u00e9 preddavky na da\u0148<\/strong>. Ak je v\u00fdsledn\u00e1 da\u0148 vy\u0161\u0161ia ako 16 600 eur, vznik\u00e1 povinnos\u0165 plati\u0165 <strong data-start=\"2675\" data-end=\"2696\">mesa\u010dn\u00e9 preddavky<\/strong>.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ac33ab1 e-con-full e-flex e-con e-child\" data-id=\"ac33ab1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-634495c e-con-full e-flex e-con e-child\" data-id=\"634495c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-91ce21a e-flex e-con-boxed e-con e-child\" data-id=\"91ce21a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-764abba elementor-widget elementor-widget-heading\" data-id=\"764abba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Potrebujete zalo\u017ei\u0165 s.r.o.?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-912d055 elementor-widget elementor-widget-heading\" data-id=\"912d055\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Postar\u00e1me sa o cel\u00fd proces zalo\u017eenia s.r.o. vr\u00e1tane \u00favodnej konzult\u00e1cie.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac7ba32 elementor-widget-mobile__width-inherit elementor-widget elementor-widget-jkit_button\" data-id=\"ac7ba32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-button  icon-position-after jeg_module__10_69efcdafcf953\" ><a href=\"https:\/\/www.dobry-uctovnik.sk\/zalozenie-sro\/\" class=\"jkit-button-wrapper\">M\u00e1m z\u00e1ujem o zalo\u017eenie s.r.o.<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8033dc5 elementor-widget elementor-widget-jkit_heading\" data-id=\"8033dc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__11_69efcdafd090f\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Pr\u00edklad na ur\u010denie sadzby dane<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"2734\" data-end=\"3008\">Spolo\u010dnos\u0165 dosiahne v roku 2026 tr\u017eby za slu\u017eby vo v\u00fd\u0161ke 90 000 eur a z\u00e1rove\u0148 v\u00fdnos z kreditn\u00e9ho \u00faroku v banke vo v\u00fd\u0161ke 2 000 eur, ktor\u00fd bol zdanen\u00fd zr\u00e1\u017ekou. Okrem toho pred\u00e1 obchodn\u00fd podiel za 11 000 eur a z\u00e1klad dane zv\u00fd\u0161i o 150 eur z d\u00f4vodu neuhraden\u00fdch pr\u00e1vnych slu\u017eieb.<\/p><p data-start=\"3010\" data-end=\"3418\">Pri ur\u010dovan\u00ed sadzby dane sa zoh\u013eadnia len tie pr\u00edjmy, ktor\u00e9 sa pova\u017euj\u00fa za zdanite\u013en\u00e9 pr\u00edjmy na tento \u00fa\u010del. V danom pr\u00edpade p\u00f4jde o sumu 92 000 eur, teda 90 000 eur z predaja slu\u017eieb a 2 000 eur z \u00faroku. Pr\u00edjem z predaja obchodn\u00e9ho podielu sa nezapo\u010d\u00edta, ke\u010f\u017ee ide o osloboden\u00fd pr\u00edjem, a suma 150 eur tie\u017e nevstupuje do zdanite\u013en\u00fdch pr\u00edjmov, preto\u017ee ide o polo\u017eku upravuj\u00facu z\u00e1klad dane vo vz\u0165ahu k n\u00e1kladom.<\/p><p data-start=\"3420\" data-end=\"3528\">Spolo\u010dnos\u0165 preto uplatn\u00ed <strong data-start=\"3445\" data-end=\"3465\">sadzbu dane 10 %<\/strong>, ke\u010f\u017ee jej zdanite\u013en\u00e9 pr\u00edjmy neprekro\u010dili hranicu 100 000 eur.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f1094c elementor-widget elementor-widget-jkit_heading\" data-id=\"3f1094c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__12_69efcdafd19d5\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Minim\u00e1lna da\u0148 pr\u00e1vnick\u00fdch os\u00f4b v roku 2026<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"3577\" data-end=\"3801\">V\u00fdznamnou zmenou pre rok 2026 je \u00faprava <strong data-start=\"3617\" data-end=\"3653\">minim\u00e1lnej dane pr\u00e1vnick\u00fdch os\u00f4b<\/strong>. T\u00e1to povinnos\u0165 sa t\u00fdka v\u00fdlu\u010dne pr\u00e1vnick\u00fdch os\u00f4b, napr\u00edklad spolo\u010dnost\u00ed s ru\u010den\u00edm obmedzen\u00fdm, akciov\u00fdch spolo\u010dnost\u00ed alebo komanditn\u00fdch spolo\u010dnost\u00ed.<\/p><p data-start=\"3803\" data-end=\"3943\">V porovnan\u00ed s rokom 2025 pribudol v roku 2026 nov\u00fd stupe\u0148 minim\u00e1lnej dane pre da\u0148ovn\u00edkov, ktor\u00fdch zdanite\u013en\u00e9 pr\u00edjmy presiahnu 5 000 000 eur.<\/p><div class=\"TyagGW_tableContainer\"><div class=\"group TyagGW_tableWrapper flex flex-col-reverse w-fit\" tabindex=\"-1\"><table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"3945\" data-end=\"4355\"><thead data-start=\"3945\" data-end=\"4052\"><tr data-start=\"3945\" data-end=\"4052\"><th class=\"\" data-start=\"3945\" data-end=\"3989\" data-col-size=\"md\">V\u00fd\u0161ka zdanite\u013en\u00fdch pr\u00edjmov, resp. v\u00fdnosov<\/th><th class=\"\" data-start=\"3989\" data-end=\"4020\" data-col-size=\"sm\">Minim\u00e1lna da\u0148 PO v roku 2025<\/th><th class=\"\" data-start=\"4020\" data-end=\"4052\" data-col-size=\"sm\">Minim\u00e1lna da\u0148 PO v roku 2026<\/th><\/tr><\/thead><tbody data-start=\"4069\" data-end=\"4355\"><tr data-start=\"4069\" data-end=\"4114\"><td data-start=\"4069\" data-end=\"4093\" data-col-size=\"md\">do 50 000 eur vr\u00e1tane<\/td><td data-start=\"4093\" data-end=\"4103\" data-col-size=\"sm\">340 eur<\/td><td data-start=\"4103\" data-end=\"4114\" data-col-size=\"sm\">340 eur<\/td><\/tr><tr data-start=\"4115\" data-end=\"4175\"><td data-start=\"4115\" data-end=\"4154\" data-col-size=\"md\">od 50 000 eur do 250 000 eur vr\u00e1tane<\/td><td data-start=\"4154\" data-end=\"4164\" data-col-size=\"sm\">960 eur<\/td><td data-start=\"4164\" data-end=\"4175\" data-col-size=\"sm\">960 eur<\/td><\/tr><tr data-start=\"4176\" data-end=\"4241\"><td data-start=\"4176\" data-end=\"4216\" data-col-size=\"md\">od 250 000 eur do 500 000 eur vr\u00e1tane<\/td><td data-start=\"4216\" data-end=\"4228\" data-col-size=\"sm\">1 920 eur<\/td><td data-start=\"4228\" data-end=\"4241\" data-col-size=\"sm\">1 920 eur<\/td><\/tr><tr data-start=\"4242\" data-end=\"4309\"><td data-start=\"4242\" data-end=\"4284\" data-col-size=\"md\">od 500 000 eur do 5 000 000 eur vr\u00e1tane<\/td><td data-start=\"4284\" data-end=\"4296\" data-col-size=\"sm\">3 840 eur<\/td><td data-start=\"4296\" data-end=\"4309\" data-col-size=\"sm\">3 840 eur<\/td><\/tr><tr data-start=\"4310\" data-end=\"4355\"><td data-start=\"4310\" data-end=\"4329\" data-col-size=\"md\">od 5 000 000 eur<\/td><td data-start=\"4329\" data-end=\"4341\" data-col-size=\"sm\">3 840 eur<\/td><td data-start=\"4341\" data-end=\"4355\" data-col-size=\"sm\">11 520 eur<\/td><\/tr><\/tbody><\/table><\/div><\/div><p data-start=\"4357\" data-end=\"4481\">Nov\u00e1 suma <strong data-start=\"4367\" data-end=\"4381\">11 520 eur<\/strong> sa teda vz\u0165ahuje na pr\u00e1vnick\u00e9 osoby, ktor\u00fdch zdanite\u013en\u00e9 pr\u00edjmy v roku 2026 presiahnu 5 000 000 eur.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fca597a elementor-widget elementor-widget-jkit_heading\" data-id=\"fca597a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__13_69efcdafd3000\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Kedy sa plat\u00ed minim\u00e1lna da\u0148<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"4515\" data-end=\"4792\">Minim\u00e1lna da\u0148 zabezpe\u010duje, aby pr\u00e1vnick\u00e1 osoba uhradila aspo\u0148 z\u00e1konom stanoven\u00fa sumu dane pod\u013ea v\u00fd\u0161ky svojich pr\u00edjmov, a to aj v pr\u00edpade, ak vyk\u00e1\u017ee n\u00edzky z\u00e1klad dane alebo stratu. Ak v\u0161ak da\u0148 vypo\u010d\u00edtan\u00e1 zo z\u00e1kladu dane presiahne sumu minim\u00e1lnej dane, plat\u00ed sa t\u00e1to vy\u0161\u0161ia suma.<\/p><p data-start=\"4794\" data-end=\"4905\">Minim\u00e1lna da\u0148 sa teda neuplatn\u00ed popri vypo\u010d\u00edtanej dani navy\u0161e, ale sl\u00fa\u017ei ako spodn\u00e1 hranica da\u0148ovej povinnosti.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f65cc27 elementor-widget elementor-widget-jkit_heading\" data-id=\"f65cc27\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__14_69efcdafd3f8e\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Kedy sa minim\u00e1lna da\u0148 zni\u017euje alebo neplat\u00ed<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"4955\" data-end=\"5032\">Z\u00e1kon pozn\u00e1 aj situ\u00e1cie, ke\u010f sa minim\u00e1lna da\u0148 zn\u00ed\u017ei alebo sa neuplatn\u00ed v\u00f4bec.<\/p><p data-start=\"5034\" data-end=\"5218\">Na polovicu sa zni\u017euje u da\u0148ovn\u00edka, ktor\u00e9ho priemern\u00fd eviden\u010dn\u00fd po\u010det zamestnancov so zdravotn\u00fdm postihnut\u00edm tvor\u00ed najmenej 20 % z celkov\u00e9ho priemern\u00e9ho eviden\u010dn\u00e9ho po\u010dtu zamestnancov.<\/p><p data-start=\"5220\" data-end=\"5628\">Minim\u00e1lnu da\u0148 neplatia napr\u00edklad da\u0148ovn\u00edci, ktor\u00fdm vznikla prv\u00fdkr\u00e1t povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie za obdobie, v ktorom vznikli, da\u0148ovn\u00edci nezriaden\u00ed na podnikanie, registrovan\u00e9 soci\u00e1lne podniky, pozemkov\u00e9 spolo\u010denstv\u00e1, da\u0148ovn\u00edci prev\u00e1dzkuj\u00faci chr\u00e1nen\u00fa diel\u0148u alebo chr\u00e1nen\u00e9 pracovisko, ako aj subjekty v z\u00e1konom ur\u010den\u00fdch situ\u00e1ci\u00e1ch s\u00favisiacich s likvid\u00e1ciou, konkurzom alebo konan\u00edm o zru\u0161en\u00ed spolo\u010dnosti.<\/p><p data-start=\"5630\" data-end=\"5787\">Ak je zda\u0148ovacie obdobie krat\u0161ie ako 12 po sebe nasleduj\u00facich kalend\u00e1rnych mesiacov, minim\u00e1lna da\u0148 sa ur\u010d\u00ed pomerne pod\u013ea po\u010dtu mesiacov zda\u0148ovacieho obdobia.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1573c6 elementor-widget elementor-widget-jkit_heading\" data-id=\"b1573c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__15_69efcdafd4f33\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Z\u00e1po\u010det minim\u00e1lnej dane<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"5817\" data-end=\"6033\">Ak pr\u00e1vnick\u00e1 osoba zaplat\u00ed minim\u00e1lnu da\u0148 preto, \u017ee jej vypo\u010d\u00edtan\u00e1 da\u0148 zo z\u00e1kladu dane bola ni\u017e\u0161ia, rozdiel medzi minim\u00e1lnou da\u0148ou a vypo\u010d\u00edtanou da\u0148ou si m\u00f4\u017ee za ur\u010dit\u00fdch podmienok zapo\u010d\u00edta\u0165 v nasleduj\u00facich obdobiach.<\/p><p data-start=\"6035\" data-end=\"6260\">Tento rozdiel mo\u017eno uplatni\u0165 najviac v troch bezprostredne po sebe nasleduj\u00facich zda\u0148ovac\u00edch obdobiach. Zapo\u010d\u00edta\u0165 ho v\u0161ak mo\u017eno len na t\u00fa \u010das\u0165 bud\u00facej da\u0148ovej povinnosti, ktor\u00e1 presahuje sumu minim\u00e1lnej dane pr\u00e1vnickej osoby.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e98ea0d elementor-widget elementor-widget-jkit_heading\" data-id=\"e98ea0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__16_69efcdafd5e73\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Pr\u00edklad na z\u00e1po\u010det minim\u00e1lnej dane<\/h2><\/div><div class=\"heading-section-description\"><p data-start=\"6301\" data-end=\"6542\">Spolo\u010dnos\u0165 dosiahne za rok 2026 z\u00e1klad dane 3 000 eur a zdanite\u013en\u00e9 pr\u00edjmy vo v\u00fd\u0161ke 50 000 eur. Da\u0148 vypo\u010d\u00edtan\u00e1 zo z\u00e1kladu dane bude 300 eur. Ke\u010f\u017ee pri tejto v\u00fd\u0161ke pr\u00edjmov je minim\u00e1lna da\u0148 340 eur, spolo\u010dnos\u0165 zaplat\u00ed pr\u00e1ve t\u00fato minim\u00e1lnu sumu.<\/p><p data-start=\"6544\" data-end=\"6782\">Rozdiel medzi minim\u00e1lnou da\u0148ou a vypo\u010d\u00edtanou da\u0148ou predstavuje 40 eur. T\u00fato sumu si m\u00f4\u017ee v bud\u00facnosti zapo\u010d\u00edta\u0165, av\u0161ak len vtedy, ak jej da\u0148ov\u00e1 povinnos\u0165 v niektorom z nasleduj\u00facich troch zda\u0148ovac\u00edch obdob\u00ed presiahne sumu minim\u00e1lnej dane.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3694a5b e-flex e-con-boxed e-con e-parent\" data-id=\"3694a5b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55342d6 elementor-widget elementor-widget-shortcode\" data-id=\"55342d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><script id=\"mcjs\">!function(c,h,i,m,p){m=c.createElement(h),p=c.getElementsByTagName(h)[0],m.async=1,m.src=i,p.parentNode.insertBefore(m,p)}(document,\"script\",\"https:\/\/chimpstatic.com\/mcjs-connected\/js\/users\/ca41a6c1e0805c4d799bec8ae\/fabc377635da2f79608f6b656.js\");<\/script><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00da\u010dtovn\u00edctvo a dane Da\u0148 z pr\u00edjmov pr\u00e1vnick\u00fdch os\u00f4b a minim\u00e1lna da\u0148 v roku 2026 Autor Dobryuctovnik Publikovan\u00e9 14. April 2026 Zdie\u013eajte \u010dl\u00e1nok V roku 2026 nedo\u0161lo pri pr\u00e1vnick\u00fdch osob\u00e1ch k zmene sadzieb dane z pr\u00edjmov v tom zmysle, \u017ee na\u010falej ost\u00e1va zachovan\u00e9 rozdielne da\u0148ov\u00e9 za\u0165a\u017eenie pod\u013ea v\u00fd\u0161ky zdanite\u013en\u00fdch pr\u00edjmov. Ni\u017e\u0161ie pr\u00edjmov\u00e9 p\u00e1smo je zda\u0148ovan\u00e9 zv\u00fdhodnenou [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2947,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-2938","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uctovnictvo-a-dane"],"_links":{"self":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2938","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/comments?post=2938"}],"version-history":[{"count":7,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2938\/revisions"}],"predecessor-version":[{"id":2945,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/2938\/revisions\/2945"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/2947"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=2938"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=2938"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=2938"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}