{"id":3592,"date":"2026-10-21T09:38:22","date_gmt":"2026-10-21T07:38:22","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=3592"},"modified":"2026-10-21T10:10:04","modified_gmt":"2026-10-21T08:10:04","slug":"minimalna-dan-pravnickych-osob-za-rok-2026","status":"publish","type":"post","link":"https:\/\/www.dobry-uctovnik.sk\/en\/minimalna-dan-pravnickych-osob-za-rok-2026\/","title":{"rendered":"Minim\u00e1lna da\u0148 pr\u00e1vnick\u00fdch os\u00f4b za rok 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3592\" class=\"elementor elementor-3592\" 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___6ad98dd013d30\" ><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_6ad98dd015488\" ><h1 class=\"post-title style-color \">Minim\u00e1lna da\u0148 pr\u00e1vnick\u00fdch os\u00f4b za rok 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_6ad98dd01605f\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1703\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/10\/serious-male-accountant-holding-glasses-analyzing-financial-report-with-laptop-desk-office-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/10\/serious-male-accountant-holding-glasses-analyzing-financial-report-with-laptop-desk-office-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/10\/serious-male-accountant-holding-glasses-analyzing-financial-report-with-laptop-desk-office-300x200.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/10\/serious-male-accountant-holding-glasses-analyzing-financial-report-with-laptop-desk-office-1024x681.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/10\/serious-male-accountant-holding-glasses-analyzing-financial-report-with-laptop-desk-office-768x511.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/10\/serious-male-accountant-holding-glasses-analyzing-financial-report-with-laptop-desk-office-1536x1022.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/10\/serious-male-accountant-holding-glasses-analyzing-financial-report-with-laptop-desk-office-2048x1363.jpg 2048w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2026\/10\/serious-male-accountant-holding-glasses-analyzing-financial-report-with-laptop-desk-office-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_6ad98dd016d7c\" ><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_6ad98dd0178f0\" ><p class=\"post-date \">21. 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_6ad98dd018f0d\" ><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_6ad98dd01beea\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p>Minim\u00e1lnu da\u0148 zaplat\u00ed aj firma, ktor\u00e1 vyk\u00e1\u017ee stratu alebo dosiahne n\u00edzke v\u00fdnosy. Od roku 2026 navy\u0161e pribudlo <strong>piate p\u00e1smo vo v\u00fd\u0161ke 11 520 eur<\/strong> pre spolo\u010dnosti s v\u00fdnosmi nad 5 mili\u00f3nov eur. Do konca roka zost\u00e1vaj\u00fa necel\u00e9 dva mesiace, po\u010das ktor\u00fdch je e\u0161te mo\u017en\u00e9 odhadn\u00fa\u0165 v\u00fdnosy, overi\u0165, do ktor\u00e9ho p\u00e1sma firma spad\u00e1.<\/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_6ad98dd01cb4b\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">\u010co je minim\u00e1lna da\u0148<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Minim\u00e1lnu da\u0148 upravuje <strong>\u00a7 46b z\u00e1kona \u010d. 595\/2003 Z. z. o dani z pr\u00edjmov<\/strong> a od roku 2024 ju platia len <strong>pr\u00e1vnick\u00e9 osoby<\/strong> \u2013 s.r.o., akciov\u00e9 spolo\u010dnosti \u010di dru\u017estv\u00e1.<\/p><p dir=\"ltr\">Princ\u00edp je jednoduch\u00fd:<\/p><ul dir=\"ltr\"><li>ak je da\u0148 vypo\u010d\u00edtan\u00e1 zo z\u00e1kladu dane <strong>ni\u017e\u0161ia<\/strong> ako minim\u00e1lna da\u0148, alebo firma vyk\u00e1\u017ee <strong>da\u0148ov\u00fa stratu<\/strong>, zaplat\u00ed minim\u00e1lnu da\u0148,<\/li><li>ak je vypo\u010d\u00edtan\u00e1 da\u0148 <strong>vy\u0161\u0161ia<\/strong>, plat\u00ed sa t\u00e1to vy\u0161\u0161ia suma.<\/li><\/ul><\/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_6ad98dd01e2d7\" ><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_6ad98dd01eca4\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">V\u00fd\u0161ka minim\u00e1lnej dane za rok 2026<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">V\u00fd\u0161ka z\u00e1vis\u00ed od <strong>zdanite\u013en\u00fdch pr\u00edjmov (v\u00fdnosov)<\/strong> za zda\u0148ovacie obdobie.<\/p><div dir=\"ltr\"><table><thead><tr><th scope=\"col\">Zdanite\u013en\u00e9 v\u00fdnosy za rok 2026<\/th><th scope=\"col\">Minim\u00e1lna da\u0148<\/th><\/tr><\/thead><tbody><tr><td>do 50 000 \u20ac vr\u00e1tane<\/td><td><strong>340 \u20ac<\/strong><\/td><\/tr><tr><td>nad 50 000 \u20ac do 250 000 \u20ac vr\u00e1tane<\/td><td><strong>960 \u20ac<\/strong><\/td><\/tr><tr><td>nad 250 000 \u20ac do 500 000 \u20ac vr\u00e1tane<\/td><td><strong>1 920 \u20ac<\/strong><\/td><\/tr><tr><td>nad 500 000 \u20ac do 5 000 000 \u20ac vr\u00e1tane<\/td><td><strong>3 840 \u20ac<\/strong><\/td><\/tr><tr><td>nad 5 000 000 \u20ac<\/td><td><strong>11 520 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><p dir=\"ltr\"><strong>Novinka od roku 2026:<\/strong> P\u00e1smo nad 5 mili\u00f3nov eur je nov\u00e9. Firmy s tak\u00fdmito v\u00fdnosmi zaplatia <strong>11 520 eur<\/strong> namiesto doteraj\u0161\u00edch 3 840 eur. Prv\u00fdkr\u00e1t sa to prejav\u00ed v da\u0148ovom priznan\u00ed za rok 2026, ktor\u00e9 sa pod\u00e1va v roku 2027.<\/p><h4 dir=\"ltr\">Ktor\u00e9 v\u00fdnosy sa zapo\u010d\u00edtavaj\u00fa<\/h4><p dir=\"ltr\">Rozhoduj\u00fa v\u00fdnosy z <strong>\u00fa\u010dtovej triedy 6<\/strong>, vr\u00e1tane:<\/p><ul dir=\"ltr\"><li>pr\u00edjmov zdanen\u00fdch <strong>zr\u00e1\u017ekou<\/strong>,<\/li><li><strong>nepe\u0148a\u017en\u00fdch pr\u00edjmov<\/strong> u prenaj\u00edmate\u013ea vzniknut\u00fdch z titulu technick\u00e9ho zhodnotenia vykonan\u00e9ho n\u00e1jomcom,<\/li><li>\u00faprav z d\u00f4vodu <strong>transferov\u00e9ho oce\u0148ovania<\/strong> v \u010dasti t\u00fdkaj\u00facej sa v\u00fdnosov.<\/li><\/ul><p dir=\"ltr\">Do zdanite\u013en\u00fdch v\u00fdnosov sa <strong>nezapo\u010d\u00edtavaj\u00fa pr\u00edjmy osloboden\u00e9 od dane<\/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_6ad98dd01fe33\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Modelov\u00fd pr\u00edklad v\u00fdpo\u010dtu<\/h2><\/div><div class=\"heading-section-description\"><div dir=\"ltr\"><p dir=\"ltr\">Obchodn\u00e1 spolo\u010dnos\u0165 so zda\u0148ovac\u00edm obdob\u00edm zhodn\u00fdm s kalend\u00e1rnym rokom dosiahla za rok 2026 zdanite\u013en\u00e9 v\u00fdnosy <strong>180 000 eur<\/strong> a z\u00e1klad dane <strong>4 000 eur<\/strong>.<\/p><div dir=\"ltr\"><table><thead><tr><th scope=\"col\">Krok<\/th><th scope=\"col\">V\u00fdpo\u010det<\/th><th scope=\"col\">V\u00fdsledok<\/th><\/tr><\/thead><tbody><tr><td>Sadzba dane<\/td><td>v\u00fdnosy nad 100 000 \u20ac<\/td><td>21 %<\/td><\/tr><tr><td>Da\u0148 zo z\u00e1kladu dane<\/td><td>4 000 \u00d7 21 %<\/td><td>840 \u20ac<\/td><\/tr><tr><td>Minim\u00e1lna da\u0148<\/td><td>p\u00e1smo 50 000 \u2013 250 000 \u20ac<\/td><td>960 \u20ac<\/td><\/tr><tr><td>Porovnanie<\/td><td>840 &lt; 960<\/td><td><strong>plat\u00ed sa 960 \u20ac<\/strong><\/td><\/tr><tr><td>N\u00e1rok na z\u00e1po\u010det<\/td><td>960 \u2212 840<\/td><td><strong>120 \u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><p dir=\"ltr\">Rozdiel 120 eur si spolo\u010dnos\u0165 m\u00f4\u017ee zapo\u010d\u00edta\u0165 v da\u0148ov\u00fdch priznaniach za roky <strong>2027 a\u017e 2029<\/strong>.<\/p><h4 dir=\"ltr\">Ako funguje z\u00e1po\u010det v praxi<\/h4><p dir=\"ltr\">Ak bude da\u0148 spolo\u010dnosti za rok 2027 vo v\u00fd\u0161ke 1 500 eur a minim\u00e1lna da\u0148 op\u00e4\u0165 960 eur, zapo\u010d\u00edta\u0165 mo\u017eno najviac <strong>540 eur<\/strong> (1 500 \u2212 960). Ke\u010f\u017ee n\u00e1rok z roku 2026 predstavuje len 120 eur, spolo\u010dnos\u0165 si ho m\u00f4\u017ee zapo\u010d\u00edta\u0165 v plnej v\u00fd\u0161ke a zaplat\u00ed da\u0148 <strong>1 380 eur<\/strong> (1 500 \u2212 120).<\/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_6ad98dd020f64\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Kto minim\u00e1lnu da\u0148 neplat\u00ed<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">V\u00fdnimky ustanovuje <strong>\u00a7 46b ods. 7<\/strong>. Minim\u00e1lnu da\u0148 neplat\u00ed:<\/p><ul dir=\"ltr\"><li><strong>novovzniknut\u00e1 firma<\/strong> za prv\u00e9 zda\u0148ovacie obdobie, v ktorom vznikla (okrem pr\u00e1vneho n\u00e1stupcu pri zru\u0161en\u00ed bez likvid\u00e1cie),<\/li><li><strong>neziskov\u00e9 subjekty<\/strong> nezalo\u017een\u00e9 na podnikanie, napr\u00edklad ob\u010dianske zdru\u017eenia a nad\u00e1cie,<\/li><li>firma, ktor\u00e1 prev\u00e1dzkuje <strong>chr\u00e1nen\u00fa diel\u0148u alebo chr\u00e1nen\u00e9 pracovisko<\/strong>,<\/li><li>firma za zda\u0148ovacie obdobia <strong>v likvid\u00e1cii alebo konkurze<\/strong>,<\/li><li><strong>pozemkov\u00e9 spolo\u010denstvo<\/strong> so zdanite\u013en\u00fdmi v\u00fdnosmi z osobitnej \u010dinnosti do 10 000 eur,<\/li><li><strong>registrovan\u00fd soci\u00e1lny podnik<\/strong>.<\/li><\/ul><\/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_6ad98dd021bb6\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Polovi\u010dn\u00e1 a pomern\u00e1 minim\u00e1lna da\u0148<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\"><strong>Polovi\u010dn\u00e1 sadzba<\/strong> sa uplatn\u00ed, ak aspo\u0148 <strong>20 % priemern\u00e9ho eviden\u010dn\u00e9ho po\u010dtu zamestnancov<\/strong> tvoria osoby so zdravotn\u00fdm postihnut\u00edm. Minim\u00e1lna da\u0148 sa v takom pr\u00edpade zni\u017euje na polovicu.<\/p><p dir=\"ltr\"><strong>Pomern\u00e1 \u010das\u0165<\/strong> sa plat\u00ed, ak je zda\u0148ovacie obdobie krat\u0161ie ako 12 mesiacov \u2013 napr\u00edklad pri zmene na hospod\u00e1rsky rok, zl\u00fa\u010den\u00ed alebo vstupe do likvid\u00e1cie. Plat\u00ed sa <strong>1\/12 minim\u00e1lnej dane za ka\u017ed\u00fd mesiac<\/strong> obdobia.<\/p><blockquote dir=\"ltr\"><p dir=\"ltr\">Pr\u00edklad: Pri v\u00fdnosoch 60 000 eur a zda\u0148ovacom obdob\u00ed 5 mesiacov predstavuje minim\u00e1lna da\u0148 960 \/ 12 \u00d7 5 = <strong>400 eur<\/strong>.<\/p><\/blockquote><\/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_6ad98dd0226f5\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Zaplaten\u00e1 minim\u00e1lna da\u0148 nie je straten\u00e1<\/h2><\/div><div class=\"heading-section-description\"><p dir=\"ltr\">Rozdiel medzi minim\u00e1lnou da\u0148ou a da\u0148ou vypo\u010d\u00edtanou zo z\u00e1kladu dane si mo\u017eno zapo\u010d\u00edta\u0165 <strong>najviac v troch nasleduj\u00facich zda\u0148ovac\u00edch obdobiach<\/strong>.<\/p><p dir=\"ltr\">Z\u00e1po\u010det je v\u0161ak mo\u017en\u00fd len na t\u00fa \u010das\u0165 dane, ktor\u00e1 <strong>prevy\u0161uje minim\u00e1lnu da\u0148 dan\u00e9ho roka<\/strong>. Nevyu\u017eit\u00fd n\u00e1rok po troch rokoch <strong>zanik\u00e1<\/strong>.<\/p><h4 dir=\"ltr\">Kedy a ako minim\u00e1lnu da\u0148 zaplati\u0165<\/h4><p dir=\"ltr\">Minim\u00e1lna da\u0148 je splatn\u00e1 <strong>v lehote na podanie da\u0148ov\u00e9ho priznania<\/strong>:<\/p><div dir=\"ltr\"><table><thead><tr><th scope=\"col\">Lehota<\/th><th scope=\"col\">Term\u00edn<\/th><\/tr><\/thead><tbody><tr><td>Riadna lehota (kalend\u00e1rny rok 2026)<\/td><td><strong>31. marca 2027<\/strong><\/td><\/tr><tr><td>Pred\u013a\u017een\u00e1 lehota<\/td><td>30. j\u00fana alebo <strong>30. septembra 2027<\/strong><\/td><\/tr><\/tbody><\/table><\/div><p dir=\"ltr\"><em>Zdroj: Vlastn\u00e9 spracovanie<\/em><\/p><p dir=\"ltr\">Minim\u00e1lnu da\u0148, pr\u00edpadne jej z\u00e1po\u010det, uv\u00e1dza firma v da\u0148ovom priznan\u00ed k dani z pr\u00edjmov pr\u00e1vnickej osoby.<\/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 Minim\u00e1lna da\u0148 pr\u00e1vnick\u00fdch os\u00f4b za rok 2026 Autor Dobryuctovnik Publikovan\u00e9 21. October 2026 Zdie\u013eajte \u010dl\u00e1nok Minim\u00e1lnu da\u0148 zaplat\u00ed aj firma, ktor\u00e1 vyk\u00e1\u017ee stratu alebo dosiahne n\u00edzke v\u00fdnosy. Od roku 2026 navy\u0161e pribudlo piate p\u00e1smo vo v\u00fd\u0161ke 11 520 eur pre spolo\u010dnosti s v\u00fdnosmi nad 5 mili\u00f3nov eur. Do konca roka zost\u00e1vaj\u00fa necel\u00e9 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3601,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-3592","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\/3592","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=3592"}],"version-history":[{"count":8,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3592\/revisions"}],"predecessor-version":[{"id":3600,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/3592\/revisions\/3600"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/3601"}],"wp:attachment":[{"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=3592"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=3592"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=3592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}