{"id":3582,"date":"2026-10-12T11:31:09","date_gmt":"2026-10-12T09:31:09","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=3582"},"modified":"2026-10-12T11:55:18","modified_gmt":"2026-10-12T09:55:18","slug":"zdanovanie-prijmov-z-investicii","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/zdanovanie-prijmov-z-investicii\/","title":{"rendered":"Zda\u0148ovanie pr\u00edjmov z invest\u00edci\u00ed: akcie, ETF, kryptomeny a dividendy"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3582\" class=\"elementor elementor-3582\" 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___6ad5963995725\" ><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_6ad5963997765\" ><h1 class=\"post-title style-color \">Zda\u0148ovanie pr\u00edjmov z invest\u00edci\u00ed: akcie, ETF, kryptomeny a dividendy<\/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_6ad5963998987\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1706\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/10\/analyzing-information-young-businessman-formal-clothes-is-office-with-multiple-screens-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"Zda\u0148ovanie pr\u00edjmov z invest\u00edci\u00ed\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/10\/analyzing-information-young-businessman-formal-clothes-is-office-with-multiple-screens-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/10\/analyzing-information-young-businessman-formal-clothes-is-office-with-multiple-screens-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/10\/analyzing-information-young-businessman-formal-clothes-is-office-with-multiple-screens-1024x683.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/10\/analyzing-information-young-businessman-formal-clothes-is-office-with-multiple-screens-768x512.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/10\/analyzing-information-young-businessman-formal-clothes-is-office-with-multiple-screens-1536x1024.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/10\/analyzing-information-young-businessman-formal-clothes-is-office-with-multiple-screens-2048x1365.jpg 2048w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/10\/analyzing-information-young-businessman-formal-clothes-is-office-with-multiple-screens-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_6ad5963999e57\" ><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_6ad596399b19b\" ><p class=\"post-date \">12. October 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_6ad596399d406\" ><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_6ad59639a0fb8\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p>Pr\u00edjmy z invest\u00edci\u00ed nemaj\u00fa jeden spolo\u010dn\u00fd da\u0148ov\u00fd re\u017eim. O tom, \u010di a ako sa zisk zdan\u00ed, rozhoduje druh invest\u00edcie, d\u013a\u017eka dr\u017eby, trh, na ktorom je cenn\u00fd papier prijat\u00fd na obchodovanie, aj to, \u010di invest\u00edcia patr\u00ed do obchodn\u00e9ho majetku. Skuto\u010dnos\u0165, \u017ee broker s\u00eddli v zahrani\u010d\u00ed a pri v\u00fdplate nestrhol slovensk\u00fa da\u0148, neznamen\u00e1, \u017ee pr\u00edjem netreba rie\u0161i\u0165. Da\u0148ov\u00fd rezident SR zda\u0148uje pod\u013ea \u00a7 2 p\u00edsm. f) z\u00e1kona o dani z pr\u00edjmov svoje <strong>celosvetov\u00e9 pr\u00edjmy<\/strong>. V \u010dl\u00e1nku prin\u00e1\u0161ame preh\u013ead da\u0148ov\u00fdch a odvodov\u00fdch pravidiel pre naj\u010dastej\u0161ie formy investovania.<\/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__7_6ad59639a21e0\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Preh\u013ead da\u0148ov\u00fdch re\u017eimov<\/h2><\/div><div class=\"heading-section-description\"><div dir=\"ltr\"><table><thead><tr><th scope=\"col\">Typ pr\u00edjmu<\/th><th scope=\"col\">Paragraf<\/th><th scope=\"col\">Zdanenie<\/th><\/tr><\/thead><tbody><tr><td>Predaj akci\u00ed alebo ETF po \u010dasovom teste<\/td><td>\u00a7 9 ods. 1 p\u00edsm. k)<\/td><td><strong>osloboden\u00e9<\/strong><\/td><\/tr><tr><td>Zdanite\u013en\u00fd predaj akci\u00ed alebo ETF<\/td><td>\u00a7 8 ods. 1 p\u00edsm. e)<\/td><td>19 \u2013 35 %<\/td><\/tr><tr><td>Predaj kryptoakt\u00edv<\/td><td>\u00a7 8 ods. 1 p\u00edsm. t)<\/td><td>19 \u2013 35 %<\/td><\/tr><tr><td>Vyplatenie podielov\u00e9ho listu<\/td><td>\u00a7 7 ods. 1 p\u00edsm. g)<\/td><td>19 %<\/td><\/tr><tr><td>Dividendy zo zahrani\u010dia<\/td><td>\u00a7 51e<\/td><td>7 %, 10 % alebo 35 %<\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/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__8_6ad59639a483c\" ><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-e8cfb8d elementor-widget elementor-widget-jkit_heading\" data-id=\"e8cfb8d\" 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_6ad59639a5a32\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Kedy vznik\u00e1 povinnos\u0165 poda\u0165 da\u0148ov\u00e9 priznanie<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Do da\u0148ov\u00e9ho priznania sa nezah\u0155\u0148a ka\u017ed\u00fd predaj invest\u00edcie. <strong>Pr\u00edjem osloboden\u00fd od dane sa v priznan\u00ed neuv\u00e1dza.<\/strong><\/p><p dir=\"ltr\">Za rok 2026 je fyzick\u00e1 osoba povinn\u00e1 poda\u0165 da\u0148ov\u00e9 priznanie, ak jej celkov\u00e9 zdanite\u013en\u00e9 pr\u00edjmy presiahnu <strong>2 983,37 \u20ac<\/strong>, pr\u00edpadne ak nastane in\u00fd z\u00e1konn\u00fd d\u00f4vod. Do tejto hranice sa nezapo\u010d\u00edtavaj\u00fa:<\/p><ul dir=\"ltr\"><li>pr\u00edjmy <strong>osloboden\u00e9 od dane<\/strong>,<\/li><li>pr\u00edjmy, pri ktor\u00fdch bola da\u0148 <strong>riadne vysporiadan\u00e1 zr\u00e1\u017ekou<\/strong> a z\u00e1kon ich u\u017e nevy\u017eaduje uv\u00e1dza\u0165 v priznan\u00ed.<\/li><\/ul><p dir=\"ltr\">Zamestnanec, ktor\u00fd m\u00e1 popri mzde zdanite\u013en\u00fd pr\u00edjem z invest\u00edci\u00ed, spravidla nevyrie\u0161i cel\u00fd rok len ro\u010dn\u00fdm z\u00fa\u010dtovan\u00edm u zamestn\u00e1vate\u013ea. Pr\u00edjmy uv\u00e1dza v <strong>da\u0148ovom priznan\u00ed typu B<\/strong>.<\/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-b6ac77d elementor-widget elementor-widget-jkit_heading\" data-id=\"b6ac77d\" 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__10_6ad59639a6d77\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Predaj akci\u00ed a ro\u010dn\u00fd \u010dasov\u00fd test<\/h2><\/div><div class=\"heading-section-description\"><div dir=\"ltr\"><p dir=\"ltr\">Pr\u00edjem fyzickej osoby z predaja cenn\u00fdch papierov patr\u00ed pri s\u00fakromnom investovan\u00ed medzi <strong>ostatn\u00e9 pr\u00edjmy pod\u013ea \u00a7 8 ods. 1 p\u00edsm. e)<\/strong>. Pri akci\u00e1ch obchodovan\u00fdch na regulovanom trhu v\u0161ak mo\u017eno vyu\u017ei\u0165 oslobodenie pod\u013ea <strong>\u00a7 9 ods. 1 p\u00edsm. k)<\/strong>.<\/p><h4 dir=\"ltr\">Podmienky oslobodenia<\/h4><p dir=\"ltr\">Pre oslobodenie pr\u00edjmu z predaja v roku 2026 musia by\u0165 <strong>s\u00fa\u010dasne<\/strong> splnen\u00e9 tieto podmienky:<\/p><ul dir=\"ltr\"><li>medzi <strong>nadobudnut\u00edm a predajom<\/strong> cenn\u00e9ho papiera uplynul viac ako jeden rok,<\/li><li>cenn\u00fd papier je <strong>prijat\u00fd na obchodovanie na regulovanom trhu<\/strong> alebo obdobnom zahrani\u010dnom regulovanom trhu,<\/li><li>medzi <strong>prijat\u00edm cenn\u00e9ho papiera na regulovan\u00fd trh a jeho predajom<\/strong> uplynul viac ako jeden rok,<\/li><li>cenn\u00fd papier <strong>nebol zahrnut\u00fd v obchodnom majetku<\/strong> da\u0148ovn\u00edka.<\/li><\/ul><p dir=\"ltr\">Nesta\u010d\u00ed teda overi\u0165, \u010di ste akciu dr\u017eali rok. Rozhoduje aj trh, na ktorom je cenn\u00fd papier prijat\u00fd na obchodovanie, a d\u00e1tum jeho prijatia na tento trh.<\/p><p dir=\"ltr\">Finan\u010dn\u00e1 spr\u00e1va uv\u00e1dza ako pr\u00edklad cenn\u00e9 papiere k\u00fapen\u00e9 v roku 2022 a predan\u00e9 v m\u00e1ji 2026, ktor\u00e9 boli u\u017e v roku 2022 prijat\u00e9 na regulovan\u00fd trh. Pr\u00edjem z ich predaja je <strong>osloboden\u00fd v plnej v\u00fd\u0161ke<\/strong>.<\/p><p dir=\"ltr\">Ak s\u00fa v\u0161etky podmienky splnen\u00e9, nezda\u0148uje sa ani vysok\u00fd zisk. Osloboden\u00fd pr\u00edjem sa neuv\u00e1dza do da\u0148ov\u00e9ho priznania a nevstupuje ani do vymeriavacieho z\u00e1kladu na zdravotn\u00e9 poistenie.<\/p><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0caa8b elementor-widget elementor-widget-jkit_heading\" data-id=\"c0caa8b\" 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_6ad59639a7f80\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Predaj pred uplynut\u00edm \u010dasov\u00e9ho testu<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Ak podmienky splnen\u00e9 nie s\u00fa, pr\u00edjem sa zda\u0148uje pod\u013ea \u00a7 8. Od predajnej ceny mo\u017eno odpo\u010d\u00edta\u0165 <strong>preuk\u00e1zate\u013en\u00e9 v\u00fddavky<\/strong> s\u00favisiace s nadobudnut\u00edm a predajom cenn\u00fdch papierov.<\/p><p dir=\"ltr\">Pri viacer\u00fdch obchodoch sa zdanite\u013en\u00e9 pr\u00edjmy a v\u00fddavky v r\u00e1mci tohto druhu pr\u00edjmov posudzuj\u00fa spolu. <strong>V\u00fddavkami v\u0161ak nemo\u017eno vytvori\u0165 da\u0148ov\u00fa stratu.<\/strong><\/p><p dir=\"ltr\">Pri zdanite\u013enom predaji cenn\u00fdch papierov mo\u017eno vyu\u017ei\u0165 aj <strong>oslobodenie 500 \u20ac<\/strong> pod\u013ea \u00a7 9 ods. 1 p\u00edsm. i). Ak rozdiel medzi pr\u00edjmami a v\u00fddavkami presiahne 500 \u20ac, zda\u0148uje sa len suma nad touto hranicou.<\/p><h4 dir=\"ltr\">Modelov\u00fd pr\u00edklad<\/h4><p dir=\"ltr\">Investor k\u00fapil akcie za 5 000 \u20ac, pri n\u00e1kupe a predaji zaplatil poplatky spolu 50 \u20ac a e\u0161te pred uplynut\u00edm roka ich predal za 7 000 \u20ac.<\/p><div dir=\"ltr\"><table><thead><tr><th scope=\"col\">Polo\u017eka<\/th><th scope=\"col\">V\u00fdpo\u010det<\/th><th scope=\"col\">Suma<\/th><\/tr><\/thead><tbody><tr><td>Zisk pred osloboden\u00edm<\/td><td>7 000 \u2212 5 000 \u2212 50<\/td><td>1 950 \u20ac<\/td><\/tr><tr><td>Oslobodenie pod\u013ea \u00a7 9 ods. 1 p\u00edsm. i)<\/td><td>\u2014<\/td><td>\u2212500 \u20ac<\/td><\/tr><tr><td><strong>Z\u00e1klad dane pod\u013ea \u00a7 8<\/strong><\/td><td>1 950 \u2212 500<\/td><td><strong>1 450 \u20ac<\/strong><\/td><\/tr><tr><td>Da\u0148 (19 %)<\/td><td>1 450 \u00d7 19 %<\/td><td><strong>275,50 \u20ac<\/strong><\/td><\/tr><tr><td>Zdravotn\u00e9 poistn\u00e9 (16 %)<\/td><td>1 450 \u00d7 16 %<\/td><td><strong>232,00 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><p dir=\"ltr\">V\u00fdpo\u010det dane plat\u00ed za predpokladu, \u017ee sa cel\u00fd z\u00e1klad dane nach\u00e1dza v prvom da\u0148ovom p\u00e1sme.<\/p><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f30a5a elementor-widget elementor-widget-jkit_heading\" data-id=\"6f30a5a\" 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_6ad59639a922e\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Sadzby dane z pr\u00edjmov<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Zdanite\u013en\u00e9 pr\u00edjmy z predaja cenn\u00fdch papierov a kryptomien pod\u013ea \u00a7 8 sa v roku 2026 zah\u0155\u0148aj\u00fa do z\u00e1kladu dane pod\u013ea \u00a7 4 ods. 1 p\u00edsm. a) <strong>spolu s \u010fal\u0161\u00edmi pr\u00edjmami<\/strong>, napr\u00edklad zo zamestnania.<\/p><div dir=\"ltr\"><table><thead><tr><th scope=\"col\">\u010cas\u0165 z\u00e1kladu dane za rok 2026<\/th><th scope=\"col\">Sadzba<\/th><\/tr><\/thead><tbody><tr><td>do 43 983,32 \u20ac<\/td><td><strong>19 %<\/strong><\/td><\/tr><tr><td>nad 43 983,32 \u20ac do 60 349,21 \u20ac<\/td><td><strong>25 %<\/strong><\/td><\/tr><tr><td>nad 60 349,21 \u20ac do 75 010,32 \u20ac<\/td><td><strong>30 %<\/strong><\/td><\/tr><tr><td>nad 75 010,32 \u20ac<\/td><td><strong>35 %<\/strong><\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><p dir=\"ltr\">Investorovi s vy\u0161\u0161\u00edm pr\u00edjmom zo zamestnania tak nemus\u00ed by\u0165 cel\u00fd zisk z predaja akci\u00ed zdanen\u00fd 19-percentnou sadzbou \u2013 \u010das\u0165 m\u00f4\u017ee spadn\u00fa\u0165 do vy\u0161\u0161ieho p\u00e1sma.<\/p><p dir=\"ltr\"><strong>Upozornenie pre \u017eivnostn\u00edkov:<\/strong> Sadzba 15 % pri pr\u00edjmoch z podnikania do 100 000 \u20ac sa vz\u0165ahuje na z\u00e1klad dane pod\u013ea \u00a7 6 ods. 1 a 2. Ak \u017eivnostn\u00edk investuje s\u00fakromne a pred\u00e1 akcie alebo kryptomeny ako s\u00fakromn\u00e1 osoba, zisk pod\u013ea \u00a7 8 sa touto sadzbou <strong>nezda\u0148uje<\/strong>.<\/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-9772142 elementor-widget elementor-widget-jkit_heading\" data-id=\"9772142\" 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_6ad59639aa239\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">ETF<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Pri ETF nie je rozhoduj\u00faca skratka, ale to, ak\u00fd finan\u010dn\u00fd n\u00e1stroj investor vlastn\u00ed a ako ho pred\u00e1va.<\/p><ul dir=\"ltr\"><li>Ak ide o <strong>cenn\u00fd papier prijat\u00fd na regulovan\u00fd trh<\/strong> a s\u00fa splnen\u00e9 podmienky \u00a7 9 ods. 1 p\u00edsm. k), predaj po viac ako roku m\u00f4\u017ee by\u0165 \u00faplne osloboden\u00fd rovnako ako pri akci\u00e1ch.<\/li><li>Ak investor ETF pred\u00e1 <strong>pred splnen\u00edm \u010dasov\u00e9ho testu<\/strong>, pr\u00edjem sa posudzuje pod\u013ea \u00a7 8 ods. 1 p\u00edsm. e) a mo\u017eno uplatni\u0165 oslobodenie 500 \u20ac.<\/li><\/ul><h4 dir=\"ltr\">Predaj ETF verzus vr\u00e1tenie podielov\u00e9ho listu<\/h4><p dir=\"ltr\">Treba odl\u00ed\u0161i\u0165 predaj ETF na trhu od <strong>vyplatenia alebo vr\u00e1tenia podielov\u00e9ho listu<\/strong> podielov\u00e9mu fondu. Ten upravuje <strong>\u00a7 7 ods. 1 p\u00edsm. g)<\/strong> a <strong>ro\u010dn\u00fd \u010dasov\u00fd test sa na\u0148 nevz\u0165ahuje<\/strong>.<\/p><p dir=\"ltr\">Pri zahrani\u010dnom podielovom fonde si slovensk\u00fd rezident zdan\u00ed kladn\u00fd rozdiel medzi prijatou sumou a vkladom ako pr\u00edjem z kapit\u00e1lov\u00e9ho majetku. Sadzba dane z osobitn\u00e9ho z\u00e1kladu pod\u013ea \u00a7 7 predstavuje v roku 2026 <strong>19 %<\/strong>.<\/p><h4 dir=\"ltr\">Akumula\u010dn\u00e9 a distribu\u010dn\u00e9 ETF<\/h4><p dir=\"ltr\">Pri <strong>akumula\u010dnom ETF<\/strong>, ktor\u00fd v\u00fdnosy reinvestuje vo vn\u00fatri fondu, investor priebe\u017ene nedost\u00e1va samostatn\u00fd pe\u0148a\u017en\u00fd v\u00fdnos. Da\u0148ov\u00fd moment preto rie\u0161i a\u017e pri predaji cenn\u00e9ho papiera.<\/p><p dir=\"ltr\">Pri <strong>distribu\u010dnom ETF<\/strong> treba samostatne pos\u00fadi\u0165 charakter vyplatenej sumy. V\u00fdnos z cenn\u00e9ho papiera m\u00f4\u017ee patri\u0165 pod \u00a7 7 ods. 1 p\u00edsm. a). <strong>Nemo\u017eno automaticky ka\u017ed\u00fa distrib\u00faciu z ETF ozna\u010di\u0165 za dividendu<\/strong> a pou\u017ei\u0165 na \u0148u 7-percentn\u00fa sadzbu.<\/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-8fbf528 elementor-widget elementor-widget-jkit_heading\" data-id=\"8fbf528\" 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_6ad59639aafef\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Dividendy zo zahrani\u010dia<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Dividendu od zahrani\u010dnej spolo\u010dnosti uv\u00e1dza slovensk\u00fd rezident v da\u0148ovom priznan\u00ed ako s\u00fa\u010das\u0165 <strong>osobitn\u00e9ho z\u00e1kladu dane pod\u013ea \u00a7 51e<\/strong>.<\/p><p dir=\"ltr\">Sadzba sa neur\u010duje pod\u013ea roku, v ktorom pri\u0161li peniaze na \u00fa\u010det, ale pod\u013ea <strong>zda\u0148ovacieho obdobia, za ktor\u00e9 bol zisk spolo\u010dnosti vyk\u00e1zan\u00fd<\/strong>.<\/p><div dir=\"ltr\"><table><thead><tr><th scope=\"col\">Zisk, z ktor\u00e9ho poch\u00e1dza dividenda<\/th><th scope=\"col\">Sadzba dane v SR<\/th><\/tr><\/thead><tbody><tr><td>roky 2017 \u2013 2023<\/td><td><strong>7 %<\/strong><\/td><\/tr><tr><td>rok 2024<\/td><td><strong>10 %<\/strong><\/td><\/tr><tr><td>rok 2025 a nasleduj\u00face<\/td><td><strong>7 %<\/strong><\/td><\/tr><tr><td>subjekt z nespolupracuj\u00faceho \u0161t\u00e1tu<\/td><td><strong>35 %<\/strong><\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><h4 dir=\"ltr\">Zamedzenie dvojit\u00e9ho zdanenia<\/h4><p dir=\"ltr\">Ak bola dividenda zdanen\u00e1 u\u017e v zahrani\u010d\u00ed, uplatn\u00ed sa pr\u00edslu\u0161n\u00e1 zmluva o zamedzen\u00ed dvojit\u00e9ho zdanenia. T\u00e1 ur\u010duje, \u010di a v akej v\u00fd\u0161ke m\u00f4\u017ee zahrani\u010dn\u00fd \u0161t\u00e1t da\u0148 zrazi\u0165 a akou met\u00f3dou sa dvojit\u00e9 zdanenie odstr\u00e1ni na Slovensku.<\/p><p dir=\"ltr\"><strong>Pr\u00edklad:<\/strong> Zahrani\u010dn\u00e1 spolo\u010dnos\u0165 vyplat\u00ed slovensk\u00e9mu rezidentovi dividendu zo zisku za rok 2025 a v zahrani\u010d\u00ed sa z nej v s\u00falade so zmluvou zraz\u00ed 15 %. Slovensk\u00e1 sadzba je 7 %. Pri met\u00f3de z\u00e1po\u010dtu mo\u017eno zahrani\u010dn\u00fa da\u0148 zapo\u010d\u00edta\u0165 najviac do v\u00fd\u0161ky dane pripadaj\u00facej na tento pr\u00edjem na Slovensku. <strong>Dodato\u010dn\u00e1 slovensk\u00e1 da\u0148 tak m\u00f4\u017ee by\u0165 nulov\u00e1, dividendu v\u0161ak treba v priznan\u00ed uvies\u0165.<\/strong><\/p><p dir=\"ltr\">Z dividend zo ziskov za \u00fa\u010dtovn\u00e9 obdobia za\u010d\u00ednaj\u00face <strong>od 1. janu\u00e1ra 2017<\/strong> sa zdravotn\u00e9 odvody neplatia.<\/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-876f5dc elementor-widget elementor-widget-jkit_heading\" data-id=\"876f5dc\" 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_6ad59639ac0be\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Kryptomeny<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Z\u00e1kon od roku 2025 pou\u017e\u00edva namiesto pojmu virtu\u00e1lna mena pojem <strong>kryptoakt\u00edvum<\/strong>. Pr\u00edjem s\u00fakromnej osoby z jeho predaja je pod\u013ea <strong>\u00a7 8 ods. 1 p\u00edsm. t)<\/strong> ostatn\u00fdm pr\u00edjmom.<\/p><p>\u010co sa pova\u017euje za predaj<\/p><p dir=\"ltr\">Predajom pod\u013ea \u00a7 2 p\u00edsm. ai) nie je len prevod kryptoakt\u00edva na eur\u00e1. Za predaj sa pova\u017euje aj:<\/p><ul dir=\"ltr\"><li><strong>v\u00fdmena kryptoakt\u00edva za in\u00e9 kryptoakt\u00edvum<\/strong>,<\/li><li><strong>v\u00fdmena za tovar alebo in\u00fd majetok<\/strong>,<\/li><li><strong>zaplatenie za slu\u017ebu<\/strong> kryptoakt\u00edvom,<\/li><li>klasick\u00fd <strong>odplatn\u00fd prevod za peniaze<\/strong>.<\/li><\/ul><p dir=\"ltr\">V\u00fdmena bitcoinu za ether tak m\u00f4\u017ee vytvori\u0165 zdanite\u013en\u00fd pr\u00edjem, hoci investor neposlal na bankov\u00fd \u00fa\u010det \u017eiadne eur\u00e1.<\/p><h4 dir=\"ltr\">V\u00fdpo\u010det z\u00e1kladu dane<\/h4><p dir=\"ltr\">Do z\u00e1kladu dane vstupuje pr\u00edjem zn\u00ed\u017een\u00fd o <strong>preuk\u00e1zate\u013en\u00e9 v\u00fddavky<\/strong> na jeho dosiahnutie \u2013 pri k\u00fapenom kryptoakt\u00edve najm\u00e4 o obstar\u00e1vaciu cenu. Ak s\u00fa v\u00fddavky vy\u0161\u0161ie ako pr\u00edjem, <strong>da\u0148ov\u00fa stratu z \u00a7 8 vytvori\u0165 nemo\u017eno<\/strong>.<\/p><p dir=\"ltr\">Pri kryptomen\u00e1ch v roku 2026 <strong>neplat\u00ed ro\u010dn\u00fd \u010dasov\u00fd test ani oslobodenie 500 \u20ac<\/strong>.<\/p><h4 dir=\"ltr\">Modelov\u00fd pr\u00edklad<\/h4><p dir=\"ltr\">Investor k\u00fapil bitcoin za 6 000 \u20ac a nesk\u00f4r ho predal za 10 000 \u20ac.<\/p><div dir=\"ltr\"><table><thead><tr><th scope=\"col\">Polo\u017eka<\/th><th scope=\"col\">V\u00fdpo\u010det<\/th><th scope=\"col\">Suma<\/th><\/tr><\/thead><tbody><tr><td>Z\u00e1klad dane<\/td><td>10 000 \u2212 6 000<\/td><td><strong>4 000 \u20ac<\/strong><\/td><\/tr><tr><td>Da\u0148 (19 %)<\/td><td>4 000 \u00d7 19 %<\/td><td><strong>760 \u20ac<\/strong><\/td><\/tr><tr><td>Zdravotn\u00e9 poistn\u00e9 (16 %)<\/td><td>4 000 \u00d7 16 %<\/td><td><strong>640 \u20ac<\/strong><\/td><\/tr><tr><td><strong>Spolu<\/strong><\/td><td>\u00a0<\/td><td><strong>1 400 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><h4>Automatick\u00e1 v\u00fdmena inform\u00e1ci\u00ed od roku 2026<\/h4><p dir=\"ltr\">Od 1. janu\u00e1ra 2026 platia nov\u00e9 pravidl\u00e1 automatickej v\u00fdmeny inform\u00e1ci\u00ed pod\u013ea <strong>DAC8 a CARF<\/strong>. Poskytovatelia slu\u017eieb kryptoakt\u00edv eviduj\u00fa \u00fadaje o pou\u017e\u00edvate\u013eoch a transakci\u00e1ch, pri\u010dom prv\u00e9 hl\u00e1senia za rok 2026 maj\u00fa by\u0165 podan\u00e9 v roku 2027.<\/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-eacab1d elementor-widget elementor-widget-jkit_heading\" data-id=\"eacab1d\" 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_6ad59639add2c\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Odvody z investi\u010dn\u00fdch pr\u00edjmov<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Pri investi\u010dn\u00fdch pr\u00edjmoch treba oddeli\u0165 da\u0148 od odvodov. Zisk m\u00f4\u017ee podlieha\u0165 dani z pr\u00edjmov a s\u00fa\u010dasne vst\u00fapi\u0165 do ro\u010dn\u00e9ho z\u00fa\u010dtovania zdravotn\u00e9ho poistenia. <strong>Soci\u00e1lne poistenie sa pri be\u017enom s\u00fakromnom investovan\u00ed z pr\u00edjmov pod\u013ea \u00a7 7 a \u00a7 8 neplat\u00ed.<\/strong><\/p><p dir=\"ltr\">Od 1. janu\u00e1ra 2026 predstavuje sadzba zdravotn\u00e9ho poistn\u00e9ho z t\u00fdchto pr\u00edjmov <strong>16 %<\/strong> pre osobu bez zdravotn\u00e9ho postihnutia.<\/p><div dir=\"ltr\"><table><thead><tr><th scope=\"col\">Pr\u00edjem<\/th><th scope=\"col\">Zdravotn\u00e9 poistn\u00e9<\/th><th scope=\"col\">Soci\u00e1lne poistn\u00e9<\/th><\/tr><\/thead><tbody><tr><td>Predaj akci\u00ed alebo ETF osloboden\u00fd \u010dasov\u00fdm testom<\/td><td>nie<\/td><td>nie<\/td><\/tr><tr><td>Zdanite\u013en\u00fd predaj akci\u00ed alebo ETF pod\u013ea \u00a7 8<\/td><td><strong>16 %<\/strong><\/td><td>nie<\/td><\/tr><tr><td>Predaj kryptoakt\u00edv pod\u013ea \u00a7 8<\/td><td><strong>16 %<\/strong><\/td><td>nie<\/td><\/tr><tr><td>Vybran\u00e9 pr\u00edjmy z kapit\u00e1lov\u00e9ho majetku pod\u013ea \u00a7 7<\/td><td><strong>16 %<\/strong><\/td><td>nie<\/td><\/tr><tr><td>Dividendy zo ziskov za obdobia od roku 2017<\/td><td>nie<\/td><td>nie<\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><p dir=\"ltr\">Nie v\u0161etky kapit\u00e1lov\u00e9 pr\u00edjmy pod\u013ea \u00a7 7 podliehaj\u00fa zdravotn\u00fdm odvodom. Do vymeriavacieho z\u00e1kladu vstupuj\u00fa pr\u00edjmy pod\u013ea <strong>\u00a7 7 ods. 1 p\u00edsm. c), f) a h)<\/strong> a <strong>\u00a7 7 ods. 2 a 3<\/strong>.<\/p><p dir=\"ltr\"><strong>Zdravotn\u00e9 poistn\u00e9 investor neodv\u00e1dza spolu s da\u0148ov\u00fdm priznan\u00edm.<\/strong> \u00dadaje z priznania dostane zdravotn\u00e1 pois\u0165ov\u0148a od Finan\u010dnej spr\u00e1vy a poistn\u00e9 vypo\u010d\u00edta v ro\u010dnom z\u00fa\u010dtovan\u00ed zdravotn\u00e9ho poistenia.<\/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-79b8159 elementor-widget elementor-widget-jkit_heading\" data-id=\"79b8159\" 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__17_6ad59639af68e\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Invest\u00edcia zaraden\u00e1 do obchodn\u00e9ho majetku<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Odli\u0161n\u00e1 situ\u00e1cia nast\u00e1va, ak fyzick\u00e1 osoba cenn\u00e9 papiere zarad\u00ed do <strong>obchodn\u00e9ho majetku<\/strong> pou\u017e\u00edvan\u00e9ho na dosahovanie pr\u00edjmov pod\u013ea \u00a7 6 ods. 1 alebo 2.<\/p><p dir=\"ltr\">Pr\u00edjem z predaja tak\u00e9hoto cenn\u00e9ho papiera sa st\u00e1va s\u00fa\u010das\u0165ou pr\u00edjmov z podnikania alebo inej samostatnej z\u00e1robkovej \u010dinnosti. <strong>Na cenn\u00fd papier zahrnut\u00fd v obchodnom majetku sa nevz\u0165ahuje ro\u010dn\u00fd \u010dasov\u00fd test<\/strong> \u2013 predaj nebude osloboden\u00fd ani pri dr\u017ebe dlh\u0161ej ako rok.<\/p><p dir=\"ltr\">Zmena sa m\u00f4\u017ee premietnu\u0165 aj do odvodov:<\/p><ul dir=\"ltr\"><li>z\u00e1klad dane pod\u013ea \u00a7 6 ods. 1 a 2 vstupuje do v\u00fdpo\u010dtu <strong>vymeriavacieho z\u00e1kladu SZ\u010cO na zdravotn\u00e9 poistenie<\/strong>,<\/li><li>ak m\u00e1 fyzick\u00e1 osoba z\u00e1rove\u0148 postavenie <strong>povinne poistenej SZ\u010cO<\/strong>, vy\u0161\u0161\u00ed z\u00e1klad dane m\u00f4\u017ee ovplyvni\u0165 aj jej bud\u00face <strong>soci\u00e1lne odvody<\/strong>.<\/li><\/ul><p dir=\"ltr\">Zaradenie invest\u00edcie do obchodn\u00e9ho majetku teda automaticky neznamen\u00e1, \u017ee investor za\u010dne plati\u0165 soci\u00e1lne odvody. Tento d\u00f4sledok sa t\u00fdka fyzickej osoby, ktorej pr\u00edjem z invest\u00edcie vstupuje do \u00a7 6 a ktor\u00e1 m\u00e1 alebo jej vznikne postavenie povinne poistenej SZ\u010cO.<\/p><div dir=\"ltr\"><table><thead><tr><th scope=\"col\">\u00a0<\/th><th scope=\"col\">S\u00fakromn\u00fd cenn\u00fd papier<\/th><th scope=\"col\">Cenn\u00fd papier v obchodnom majetku<\/th><\/tr><\/thead><tbody><tr><td>Re\u017eim zdanenia<\/td><td>\u00a7 8<\/td><td>\u00a7 6<\/td><\/tr><tr><td>Ro\u010dn\u00fd \u010dasov\u00fd test<\/td><td>\u00e1no<\/td><td><strong>nie<\/strong><\/td><\/tr><tr><td>Soci\u00e1lne poistenie<\/td><td>nevznik\u00e1<\/td><td>m\u00f4\u017ee ovplyvni\u0165 odvody SZ\u010cO<\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/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-18bae5c elementor-widget elementor-widget-jkit_heading\" data-id=\"18bae5c\" 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__18_6ad59639b0afe\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Kam investi\u010dn\u00e9 pr\u00edjmy uvies\u0165 v da\u0148ovom priznan\u00ed<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Za rok 2026 sa da\u0148ov\u00e9 priznanie pod\u00e1va <strong>do 31. marca 2027<\/strong>. Pri zdanite\u013en\u00fdch pr\u00edjmoch zo zahrani\u010dia si mo\u017eno ozn\u00e1men\u00edm pred\u013a\u017ei\u0165 lehotu najviac o \u0161es\u0165 cel\u00fdch kalend\u00e1rnych mesiacov, teda <strong>do 30. septembra 2027<\/strong>.<\/p><p dir=\"ltr\">Fyzick\u00e1 osoba pou\u017e\u00edva <strong>da\u0148ov\u00e9 priznanie typu B<\/strong>.<\/p><div dir=\"ltr\"><table><thead><tr><th scope=\"col\">Typ pr\u00edjmu<\/th><th scope=\"col\">\u010cas\u0165 priznania<\/th><\/tr><\/thead><tbody><tr><td>Zdanite\u013en\u00fd predaj akci\u00ed a ETF<\/td><td>\u00a7 8 ods. 1 p\u00edsm. e)<\/td><\/tr><tr><td>Predaj kryptoakt\u00edv<\/td><td>\u00a7 8 ods. 1 p\u00edsm. t)<\/td><\/tr><tr><td>Pr\u00edjmy z kapit\u00e1lov\u00e9ho majetku<\/td><td>\u00a7 7<\/td><\/tr><tr><td>Zahrani\u010dn\u00e9 dividendy<\/td><td>osobitn\u00fd z\u00e1klad dane \u00a7 51e<\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><p dir=\"ltr\">Predaj cenn\u00e9ho papiera \u00faplne osloboden\u00fd \u010dasov\u00fdm testom sa <strong>do priznania neuv\u00e1dza<\/strong>. Pr\u00edjmy v cudzej mene treba prepo\u010d\u00edta\u0165 na eur\u00e1 pod\u013ea pravidiel \u00a7 31 z\u00e1kona o dani z pr\u00edjmov.<\/p><h4 dir=\"ltr\">Ak\u00e9 podklady si pripravi\u0165<\/h4><p dir=\"ltr\">Pred vyplnen\u00edm priznania nesta\u010d\u00ed pozna\u0165 v\u00fdsledn\u00fd zisk z aplik\u00e1cie brokera. Potrebujete aj:<\/p><ul dir=\"ltr\"><li><strong>hist\u00f3riu n\u00e1kupov a predajov<\/strong>,<\/li><li><strong>poplatky<\/strong> s\u00favisiace s nadobudnut\u00edm a predajom,<\/li><li><strong>potvrdenia o zahrani\u010dnej zr\u00e1\u017ekovej dani<\/strong>,<\/li><li>pri cenn\u00fdch papieroch <strong>\u00fadaje potrebn\u00e9 na pos\u00fadenie \u010dasov\u00e9ho testu<\/strong> \u2013 vr\u00e1tane d\u00e1tumu prijatia na regulovan\u00fd trh.<\/li><\/ul><\/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 Zda\u0148ovanie pr\u00edjmov z invest\u00edci\u00ed v roku 2026: akcie, ETF, kryptomeny a dividendy Autor Dobryuctovnik Publikovan\u00e9 12. October 2026 Zdie\u013eajte \u010dl\u00e1nok Pr\u00edjmy z invest\u00edci\u00ed nemaj\u00fa jeden spolo\u010dn\u00fd da\u0148ov\u00fd re\u017eim. O tom, \u010di a ako sa zisk zdan\u00ed, rozhoduje druh invest\u00edcie, d\u013a\u017eka dr\u017eby, trh, na ktorom je cenn\u00fd papier prijat\u00fd na obchodovanie, aj to, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3587,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-3582","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\/3582","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=3582"}],"version-history":[{"count":5,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3582\/revisions"}],"predecessor-version":[{"id":3589,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3582\/revisions\/3589"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/3587"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=3582"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=3582"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=3582"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}