{"id":1679,"date":"2024-12-18T13:05:01","date_gmt":"2024-12-18T12:05:01","guid":{"rendered":"https:\/\/www.acconti.sk\/?p=1679"},"modified":"2025-01-22T12:46:07","modified_gmt":"2025-01-22T11:46:07","slug":"zmeny-dan-z-prijmu-v-roku-2025","status":"publish","type":"post","link":"https:\/\/www.acconti.sk\/en\/zmeny-dan-z-prijmu-v-roku-2025\/","title":{"rendered":"Zmeny da\u0148 z prijmu v roku 2025"},"content":{"rendered":"<p>Prin\u00e1\u0161ame v\u00e1m preh\u013ead najd\u00f4le\u017eitej\u0161\u00edch legislat\u00edvnych zmien, ktor\u00e9 nadobudn\u00fa \u00fa\u010dinnos\u0165 od roku 2025 v r\u00e1mci noveliz\u00e1cie da\u0148ov\u00fdch z\u00e1konov. Inform\u00e1cie zoh\u013ead\u0148uj\u00fa stav k novembru 2024, pri\u010dom navrhovan\u00e9 \u00fapravy sa e\u0161te m\u00f4\u017eu zmeni\u0165.<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #99cc00;\"><strong>Zmeny z\u00e1kona o dani z pr\u00edjmov od roku 2025<\/strong><\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><span style=\"color: #808080;\"><strong>Minim\u00e1lna da\u0148 u\u017e pre rok 2024<\/strong><\/span><\/p>\n<p>Od 1.1.2024 sa zaviedol \u00a0in\u0161tit\u00fat minim\u00e1lnej dane pre da\u0148ovn\u00edka \u2013 pr\u00e1vnick\u00fa osobu.<\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"302\">Pr\u00edjmy\u00a0 do \u00a060 000 eur<\/td>\n<td width=\"302\">v\u00fd\u0161ka minim\u00e1lnej dane\u00a0 340 eur<\/td>\n<\/tr>\n<tr>\n<td width=\"302\">Pr\u00edjmy \u00a0\u00a060 000 eur &#8211; 250 000 eur<\/td>\n<td width=\"302\">v\u00fd\u0161ka minim\u00e1lnej dane\u00a0 960 eur<\/td>\n<\/tr>\n<tr>\n<td width=\"302\">Pr\u00edjmy \u00a0250 000 eur &#8211; 500 000 eur<\/td>\n<td width=\"302\">v\u00fd\u0161ka minim\u00e1lnej dane\u00a0 1 920 eur<\/td>\n<\/tr>\n<tr>\n<td width=\"302\">Pr\u00edjmy \u00a0nad 500 000 eur<\/td>\n<td width=\"302\">v\u00fd\u0161ka minim\u00e1lnej dane\u00a0 3 840 eur<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>Pri \u00a0zamestn\u00e1van\u00ed najmenej 20% Z\u0164P z\u00a0celkov\u00e9ho po\u010dtu zamestnancov minim\u00e1lna da\u0148 sa bude plati\u0165\u00a0 v\u00a0polovi\u010dnej v\u00fd\u0161ke.<\/p>\n<p>Minim\u00e1lnu da\u0148 neplatia novovzniknut\u00e9 spolo\u010dnosti, spolo\u010dnosti v\u00a0konkurze alebo v\u00a0likvid\u00e1cii, neziskov\u00e9 organiz\u00e1cie, v.o.s. a\u00a0chr\u00e1nen\u00e9 dielne.<\/p>\n<p>&nbsp;<\/p>\n<p>V\u00a0pr\u00edpade, \u017ee m\u00e1te neakt\u00edvne spolo\u010dnosti do konca roka m\u00e1te e\u0161te \u010das na vst\u00fapenie do likvid\u00e1cie, v\u00a0tomto pr\u00edpade, by ste minim\u00e1lnu da\u0148 za rok 2024 neplatili \u2013 pre viac inform\u00e1cii si objednajte konzult\u00e1ciu v\u00a0na\u0161ej kancel\u00e1rii.<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #808080;\"><strong>Zn\u00ed\u017een\u00e1 sadzba dane 10%\u00a0 &#8211; pre pr\u00e1vnick\u00e9 osoby <\/strong><\/span><\/p>\n<p>S\u00a0\u00fa\u010dinnos\u0165ou od 1.1.2025 sa zvy\u0161uje\u00a0 hranica zdanite\u013en\u00e9ho pr\u00edjmu na 100.000,- eur\u00a0 a\u00a0z\u00e1rove\u0148 zni\u017euje sadzba dane z 15% na 10% sadzbu dane,\u00a0 \u00faprava sa 1x\u00a0 pou\u017eije na\u00a0 zda\u0148ovacie obdobie za\u010d\u00ednaj\u00face najsk\u00f4r 1.1.2025.<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #808080;\"><strong>Zv\u00fd\u0161en\u00e1 sadzba dane na 24 %\u00a0 &#8211; pre pr\u00e1vnick\u00e9 osoby\u00a0 so zdanite\u013e.pr\u00edjmami nad 5 Mio eur.<\/strong><\/span><\/p>\n<p>S\u00a0\u00fa\u010dinnos\u0165ou od 1.1.2025 sa zvy\u0161uje\u00a0 sadzba dane z\u00a0pr\u00edjmu pre PO so zdanite\u013en\u00fdmi pr\u00edjmami\u00a0 nad 5.000.000,- eur z\u00a021 % na 24 % sadzbu dane,\u00a0 \u00faprava sa 1x\u00a0 pou\u017eije na\u00a0 zda\u0148ovacie obdobie za\u010d\u00ednaj\u00face najsk\u00f4r 1.1.2025.<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #808080;\"><strong>Zv\u00fd\u0161enie hranice zdanite\u013en\u00e9ho pr\u00edjmu na 100.000,- pri sadzbe 15%\u00a0\u00a0 &#8211; pre fyzick\u00e9\u00a0 osoby <\/strong><\/span><\/p>\n<p>Pre zdanenie fyzick\u00fdch os\u00f4b &#8211; podnikate\u013eov aj pre rok 2025 plat\u00ed teraj\u0161ia sadzba dane 15%, hranica zdanite\u013en\u00e9ho pr\u00edjmu sa v\u0161ak zvy\u0161uje na 100.000,- eur.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><span style=\"color: #808080;\"><strong>Zn\u00ed\u017eenie sadzby dane pre dividendy FO<\/strong><\/span><\/p>\n<p>S\u00a0\u00fa\u010dinnos\u0165ou od 1.1.2025 sa zni\u017euje sadzba zr\u00e1\u017ekovej dane z 10% na 7% na v\u00fdplatu podielov na zisku vyk\u00e1zan\u00fdch sa zda\u0148ovacie obdobie za\u010d\u00ednaj\u00face najsk\u00f4r 1.1.2025.<\/p>\n<p>\ud83d\udcde <strong>Potrebujete viac inform\u00e1ci\u00ed?<\/strong> Nev\u00e1hajte n\u00e1s kontaktova\u0165 \u2013 sme tu pre v\u00e1s!<\/p>\n<p>\ud83d\udce7 <strong>M\u00e1te ot\u00e1zky?<\/strong> Nap\u00ed\u0161te n\u00e1m a radi v\u00e1m poskytneme odpovede.<\/p>\n<p>\ud83d\udca1 <strong>Chcete sa poradi\u0165?<\/strong> Spojte sa s nami a n\u00e1jdeme pre v\u00e1s najlep\u0161ie rie\u0161enie.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<div style=\"margin-top: 20px; margin-bottom: 0px;\" class=\"sharethis-inline-share-buttons\" ><\/div>","protected":false},"excerpt":{"rendered":"<p>Zmeny z\u00e1kona o dani z pr\u00edjmov.<\/p>","protected":false},"author":2,"featured_media":1680,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1679","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dph"],"yoast_head":"<!-- This site is optimized with 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