{"id":1831,"date":"2026-01-07T18:55:45","date_gmt":"2026-01-07T17:55:45","guid":{"rendered":"https:\/\/www.kratkyaudit.cz\/?p=1831"},"modified":"2026-01-07T18:55:49","modified_gmt":"2026-01-07T17:55:49","slug":"danove-a-ucetni-novinky-pro-rok-2026","status":"publish","type":"post","link":"https:\/\/www.kratkyaudit.cz\/en\/danove-a-ucetni-novinky-pro-rok-2026\/","title":{"rendered":"Da\u0148ov\u00e9 a \u00fa\u010detn\u00ed novinky pro rok 2026"},"content":{"rendered":"\n<p>V roce 2026 plat\u00ed v oblasti dan\u00ed i \u00fa\u010detnictv\u00ed v \u010cesk\u00e9 republice tyto kl\u00ed\u010dov\u00e9 zm\u011bny:<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Dan\u011b z p\u0159\u00edjm\u016f<\/h2>\n\n\n\n<ul>\n<li>U pr\u00e1vnick\u00fdch osob z\u016fst\u00e1v\u00e1 sazba dan\u011b z p\u0159\u00edjm\u016f 21 %.<\/li>\n\n\n\n<li>U fyzick\u00fdch osob se nad\u00e1le uplatn\u00ed sazby 15 % a 23 %. Hrani\u010dn\u00ed z\u00e1klad dan\u011b, od n\u011bho\u017e se uplatn\u00ed vy\u0161\u0161\u00ed sazba 23 %, se pro rok 2026 zvy\u0161uje na \u010d\u00e1stku <strong>1 762 812 K\u010d<\/strong>.<\/li>\n\n\n\n<li>U dohod o proveden\u00ed pr\u00e1ce (DPP) \u2013 pokud zam\u011bstnanec nepodep\u00ed\u0161e prohl\u00e1\u0161en\u00ed poplatn\u00edka \u2013 bude sr\u00e1\u017ekov\u00e1 da\u0148 uplat\u0148ov\u00e1na u m\u011bs\u00ed\u010dn\u00edho p\u0159\u00edjmu, kter\u00fd nedos\u00e1hne <strong>12 000 K\u010d<\/strong> (v roce 2025 to bylo 11 499 K\u010d). Stejn\u00fd limit plat\u00ed i pro odvody soci\u00e1ln\u00edho a zdravotn\u00edho.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Zam\u011bstnaneck\u00e9 benefity<\/h2>\n\n\n\n<ul>\n<li>Limit pro osvobozen\u00ed benefit\u016f ve v\u00fd\u0161i 100 % pr\u016fm\u011brn\u00e9 mzdy se pro rok 2026 zvy\u0161uje na <strong>48 967 K\u010d<\/strong> (pln\u011bn\u00ed zdravotn\u00edho charakteru). Limit pro 50 % pr\u016fm\u011brn\u00e9 mzdy \u010din\u00ed <strong>24 483,50 K\u010d <\/strong>(ostatn\u00ed benefity).<\/li>\n\n\n\n<li>Nov\u011b je upravena definice zam\u011bstnaneck\u00fdch benefit\u016f tak, aby nedoch\u00e1zelo k jejich zneu\u017e\u00edv\u00e1n\u00ed jako faktick\u00e9 mzdy, pouze osvobozen\u00e9 od dan\u011b z\u00a0p\u0159\u00edjmu a odvod\u016f (viz Informace GF\u0158 ze z\u00e1\u0159\u00ed 2025)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Osvobozen\u00ed z kapit\u00e1lov\u00fdch p\u0159\u00edjm\u016f<\/h2>\n\n\n\n<ul>\n<li>Od roku 2026 je zru\u0161en limit <strong>40 mil. K\u010d<\/strong> pro osvobozen\u00ed p\u0159\u00edjm\u016f z prodeje obchodn\u00edch pod\u00edl\u016f a cenn\u00fdch pap\u00edr\u016f. Osvobozen\u00ed nad\u00e1le z\u016fst\u00e1v\u00e1 v\u00a0platnosti pouze pro kryptoaktiva.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u00da\u010detnictv\u00ed &#8211; zm\u011bny od 1. ledna 2026<\/h2>\n\n\n\n<ul>\n<li>Jsou zv\u00fd\u0161ena krit\u00e9ria pro kategorizaci \u00fa\u010detn\u00edch jednotek\u2013 zm\u011bny plat\u00ed zp\u011btn\u011b u\u017e pro rok 2024.<\/li>\n\n\n\n<li>U mal\u00fdch \u00fa\u010detn\u00edch jednotek (podle nov\u00e9 kategorie) se ru\u0161\u00ed povinnost povinn\u00e9ho auditu \u00fa\u010detn\u00ed z\u00e1v\u011brky pro obdob\u00ed zapo\u010dat\u00e1 od 1.1.2026.<\/li>\n\n\n\n<li>U odpo\u010dt\u016f v\u00fdzkumu a v\u00fdvoje (VaV) budou nov\u00e1 pravidla pro v\u00fd\u0161i odpo\u010dtu i pro po\u010det zda\u0148ovac\u00edch obdob\u00ed, ve kter\u00fdch je mo\u017eno odpo\u010det uplatnit.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>V roce 2026 plat\u00ed v oblasti dan\u00ed i \u00fa\u010detnictv\u00ed v \u010cesk\u00e9 republice tyto kl\u00ed\u010dov\u00e9 zm\u011bny: Dan\u011b z p\u0159\u00edjm\u016f Zam\u011bstnaneck\u00e9 benefity Osvobozen\u00ed z kapit\u00e1lov\u00fdch p\u0159\u00edjm\u016f \u00da\u010detnictv\u00ed &#8211; zm\u011bny od&#8230;<\/p>\n","protected":false},"author":3,"featured_media":1840,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1831"}],"collection":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/comments?post=1831"}],"version-history":[{"count":6,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1831\/revisions"}],"predecessor-version":[{"id":1843,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1831\/revisions\/1843"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/media\/1840"}],"wp:attachment":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/media?parent=1831"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/categories?post=1831"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/tags?post=1831"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}