{"id":1716,"date":"2026-01-22T08:07:24","date_gmt":"2026-01-22T07:07:24","guid":{"rendered":"https:\/\/www.jiri-kovar.cz\/?p=1716"},"modified":"2026-01-30T08:16:30","modified_gmt":"2026-01-30T07:16:30","slug":"dan-z-nemovitosti-2026","status":"publish","type":"post","link":"https:\/\/www.jiri-kovar.cz\/index.php\/2026\/01\/22\/dan-z-nemovitosti-2026\/","title":{"rendered":"Da\u0148 z nemovitosti 2026: koho se t\u00fdk\u00e1 p\u0159izn\u00e1n\u00ed a jak\u00e9 term\u00edny si pohl\u00eddat"},"content":{"rendered":"<h2><b>Da\u0148 z nemovitosti 2026: koho se t\u00fdk\u00e1 p\u0159izn\u00e1n\u00ed a jak\u00e9 term\u00edny si pohl\u00eddat<\/b><\/h2>\n<p>Term\u00edn pro pod\u00e1n\u00ed <b>p\u0159izn\u00e1n\u00ed k dani z nemovit\u00fdch v\u011bc\u00ed<\/b> se rychle bl\u00ed\u017e\u00ed a ka\u017edoro\u010dn\u011b se t\u00fdk\u00e1 statis\u00edc\u016f majitel\u016f nemovitost\u00ed. Nejde p\u0159itom jen o ty, kte\u0159\u00ed si loni koupili byt nebo d\u016fm. Povinnost m\u016f\u017ee dopadnout i na majitele, kte\u0159\u00ed nemovitost \u201ejen\u201c upravili nebo zm\u011bnili jej\u00ed vyu\u017eit\u00ed.<\/p>\n<p>Kdo mus\u00ed p\u0159izn\u00e1n\u00ed podat, do kdy, jak\u00fdm zp\u016fsobem a kdy se dozv\u00edte samotnou v\u00fd\u0161i dan\u011b?<\/p>\n<p><b>Kdo mus\u00ed podat p\u0159izn\u00e1n\u00ed k dani z nemovitosti<\/b><\/p>\n<p>P\u0159izn\u00e1n\u00ed se <b>nepod\u00e1v\u00e1 ka\u017ed\u00fd rok automaticky<\/b>, ale pouze v p\u0159\u00edpad\u011b, \u017ee u nemovitosti nastala zm\u011bna. Povinnost se tedy t\u00fdk\u00e1 zejm\u00e9na t\u011bch, kte\u0159\u00ed v pr\u016fb\u011bhu minul\u00e9ho roku:<\/p>\n<ul>\n<li>koupili nebo prodali byt, d\u016fm, pozemek \u010di nebytov\u00fd prostor<\/li>\n<li>nemovitost zd\u011bdili nebo dostali darem<\/li>\n<li>provedli z\u00e1sadn\u00ed stavebn\u00ed \u00fapravy (p\u0159\u00edstavba, n\u00e1stavba, \u010d\u00e1ste\u010dn\u00e1 demolice)<\/li>\n<li>zm\u011bnili v\u00fdm\u011bru pozemku nebo stavby<\/li>\n<li>z\u00edskali stavebn\u00ed povolen\u00ed, dokon\u010dili novostavbu<\/li>\n<li>zm\u011bnili \u00fa\u010del u\u017e\u00edv\u00e1n\u00ed (nap\u0159. z bydlen\u00ed na podnik\u00e1n\u00ed)<\/li>\n<\/ul>\n<p>Pokud u va\u0161\u00ed nemovitosti <b>v lo\u0148sk\u00e9m roce \u017e\u00e1dn\u00e1 zm\u011bna nenastala<\/b>, nov\u00e9 p\u0159izn\u00e1n\u00ed nepod\u00e1v\u00e1te \u2013 finan\u010dn\u00ed \u00fa\u0159ad vych\u00e1z\u00ed z \u00fadaj\u016f z minul\u00fdch let.<\/p>\n<p><b>Kam se p\u0159izn\u00e1n\u00ed pod\u00e1v\u00e1<\/b><\/p>\n<p>P\u0159izn\u00e1n\u00ed se v\u017edy pod\u00e1v\u00e1 na <b>finan\u010dn\u00ed \u00fa\u0159ad podle kraje<\/b>, ve kter\u00e9m se nemovitost nach\u00e1z\u00ed \u2013 nikoli podle m\u00edsta bydli\u0161t\u011b majitele.<\/p>\n<p>M\u00e1te-li v\u00edce nemovitost\u00ed ve stejn\u00e9m kraji, pod\u00e1v\u00e1 se <b>jedno souhrnn\u00e9 p\u0159izn\u00e1n\u00ed<\/b>. Pokud jsou nemovitosti ve v\u00edce kraj\u00edch, je nutn\u00e9 podat p\u0159izn\u00e1n\u00ed zvl\u00e1\u0161\u0165 pro ka\u017ed\u00fd kraj.<\/p>\n<p><b>Do kdy je nutn\u00e9 p\u0159izn\u00e1n\u00ed podat<\/b><\/p>\n<p>Z\u00e1konn\u00fd term\u00edn je <b>do konce ledna<\/b>. V roce 2026 ale posledn\u00ed lednov\u00fd den p\u0159ipad\u00e1 na sobotu, a proto se term\u00edn posouv\u00e1.<\/p>\n<p><b>Nejzaz\u0161\u00ed term\u00edn pod\u00e1n\u00ed: pond\u011bl\u00ed 2. \u00fanora 2026<\/b><b><\/b><\/p>\n<p>Pokud term\u00edn nestihnete, existuje je\u0161t\u011b <b>5denn\u00ed toleran\u010dn\u00ed lh\u016fta bez pokuty<\/b>. Od \u0161est\u00e9ho dne u\u017e finan\u010dn\u00ed \u00fa\u0159ad m\u016f\u017ee uplatnit sankci:<\/p>\n<ul>\n<li>0,05 % z vym\u011b\u0159en\u00e9 dan\u011b za ka\u017ed\u00fd den prodlen\u00ed<\/li>\n<li>pokuta se uplat\u0148uje a\u017e od \u010d\u00e1stky nad 1 000 K\u010d<\/li>\n<li>p\u0159i ignorov\u00e1n\u00ed v\u00fdzvy \u00fa\u0159adu m\u016f\u017ee sankce dos\u00e1hnout a\u017e 5 % dan\u011b (min. 500 K\u010d)<\/li>\n<\/ul>\n<p><b>Jak podat p\u0159izn\u00e1n\u00ed rychle a bez chyb?<\/b><\/p>\n<p>Mo\u017enost\u00ed je n\u011bkolik:<\/p>\n<ol>\n<li><b>Port\u00e1l MOJE dan\u011b:<\/b> Nejpohodln\u011bj\u0161\u00ed cesta. P\u0159ihl\u00e1s\u00edte se p\u0159es <b>Bankovn\u00ed identitu<\/b> nebo datovou schr\u00e1nku. Port\u00e1l v\u00e1s formul\u00e1\u0159em provede a dok\u00e1\u017ee mnoho \u00fadaj\u016f p\u0159edvyplnit.<\/li>\n<li><b>Datov\u00e1 schr\u00e1nka:<\/b> Pro podnikatele, kte\u0159\u00ed maj\u00ed nemovitost v obchodn\u00edm majetku, je elektronick\u00e9 pod\u00e1n\u00ed povinn\u00e9.<\/li>\n<li><b>Klasick\u00e1 cesta:<\/b> Pap\u00edrov\u00fd formul\u00e1\u0159 lze zaslat po\u0161tou nebo odevzdat osobn\u011b na podateln\u011b \u00fa\u0159adu.<\/li>\n<\/ol>\n<p>Elektronick\u00e9 pod\u00e1n\u00ed je dnes nejpohodln\u011bj\u0161\u00ed variantou. Port\u00e1l Moje dan\u011b umo\u017e\u0148uje i <b>automatick\u00e9 p\u0159edvypln\u011bn\u00ed \u00fadaj\u016f<\/b> a p\u0159ihl\u00e1sit se lze pomoc\u00ed:<\/p>\n<ul>\n<li>bankovn\u00ed identity<\/li>\n<li>datov\u00e9 schr\u00e1nky<\/li>\n<li>p\u0159\u00edstupov\u00fdch \u00fadaj\u016f finan\u010dn\u00ed spr\u00e1vy<\/li>\n<\/ul>\n<p><b>Podnikatel\u00e9<\/b> mus\u00ed p\u0159izn\u00e1n\u00ed podat <b>povinn\u011b elektronicky<\/b>, pokud se da\u0148 t\u00fdk\u00e1 nemovitost\u00ed vyu\u017e\u00edvan\u00fdch k podnik\u00e1n\u00ed.<\/p>\n<p><b>Kdy se dozv\u00edm v\u00fd\u0161i dan\u011b<\/b><\/p>\n<p>V\u00fd\u0161i dan\u011b finan\u010dn\u00ed \u00fa\u0159ad oznamuje <b>na ja\u0159e<\/b>, nej\u010dast\u011bji v dubnu nebo kv\u011btnu. Informace v\u00e1m p\u0159ijde:<\/p>\n<ul>\n<li>do datov\u00e9 schr\u00e1nky (pokud ji m\u00e1te)<\/li>\n<li>e-mailem (pokud jste ho \u00fa\u0159adu nahl\u00e1sili)<\/li>\n<li>nebo klasicky po\u0161tou<\/li>\n<\/ul>\n<p>Na z\u00e1klad\u011b t\u011bchto \u00fadaj\u016f u\u017e pouze provedete \u00fahradu \u2013 nov\u00e9 p\u0159izn\u00e1n\u00ed se nepod\u00e1v\u00e1.<\/p>\n<p><b>Kolik se na dani z nemovitosti plat\u00ed<\/b><\/p>\n<p>Konkr\u00e9tn\u00ed \u010d\u00e1stka z\u00e1vis\u00ed na n\u011bkolika faktorech \u2013 typu nemovitosti, lokalit\u011b, velikosti i \u00fa\u010delu u\u017e\u00edv\u00e1n\u00ed.<\/p>\n<p>Orienta\u010dn\u011b plat\u00ed, \u017ee:<\/p>\n<ul>\n<li>byt o velikosti cca 70 m\u00b2: p\u0159ibli\u017en\u011b <b>500 &#8211; 4 000 K\u010d ro\u010dn\u011b<\/b><b><\/b><\/li>\n<li>rodinn\u00fd d\u016fm: zhruba <b>500 &#8211; 8 000 K\u010d ro\u010dn\u011b<\/b><b><\/b><\/li>\n<li>nemovitosti vyu\u017e\u00edvan\u00e9 k podnik\u00e1n\u00ed maj\u00ed <b>vy\u0161\u0161\u00ed sazby<\/b> ne\u017e nemovitosti ur\u010den\u00e9 k bydlen\u00ed<\/li>\n<\/ul>\n<p>Pokud u va\u0161\u00ed nemovitosti nedo\u0161lo ke zm\u011bn\u011b, finan\u010dn\u00ed \u00fa\u0159ad da\u0148 <b>automaticky p\u0159epo\u010d\u00edt\u00e1<\/b> podle platn\u00fdch koeficient\u016f.<\/p>\n<p><b>Term\u00edny, kter\u00e9 si pohl\u00eddat v roce 2026<\/b><\/p>\n<p><b>2. \u00fanora 2026<\/b><br \/>\nPosledn\u00ed den pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k dani z nemovit\u00fdch v\u011bc\u00ed (p\u0159i zm\u011bn\u011b v roce 2025).<\/p>\n<p><b>Duben\u2013kv\u011bten 2026<\/b><br \/>\nFinan\u010dn\u00ed \u00fa\u0159ad rozes\u00edl\u00e1 informace o v\u00fd\u0161i dan\u011b a platebn\u00edch \u00fadaj\u00edch.<\/p>\n<p><b>1. \u010dervna 2026<\/b><br \/>\nTerm\u00edn pro zaplacen\u00ed dan\u011b z nemovitosti.<\/p>\n<p>Pokud je da\u0148 <b>vy\u0161\u0161\u00ed ne\u017e 5 000 K\u010d<\/b>, lze ji zaplatit ve dvou spl\u00e1tk\u00e1ch:<\/p>\n<ul>\n<li>prvn\u00ed do 1. \u010dervna<\/li>\n<li>druhou nejpozd\u011bji do <b>1. prosince 2026<\/b><b><\/b><\/li>\n<\/ul>\n<p><b>Nejste si jist\u00ed, zda se v\u00e1s povinnost t\u00fdk\u00e1?<\/b><\/p>\n<p>V praxi \u010dasto \u0159e\u0161\u00edm situace, kdy si majitel\u00e9 <b>nejsou jist\u00ed<\/b>, zda maj\u00ed p\u0159izn\u00e1n\u00ed podat \u2013 typicky u novostaveb, zm\u011bn u\u017e\u00edv\u00e1n\u00ed nebo kombinace bydlen\u00ed a podnik\u00e1n\u00ed.<\/p>\n<p>Pokud si chcete b\u00fdt jist\u00ed, \u017ee m\u00e1te v\u0161e spr\u00e1vn\u011b a bez rizika pokuty, <b>ozv\u011bte se mi<\/b>. R\u00e1d s v\u00e1mi projdu konkr\u00e9tn\u00ed situaci a p\u0159\u00edpadn\u011b porad\u00edm i s \u0161ir\u0161\u00edm nastaven\u00edm financ\u00ed kolem nemovitosti.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Da\u0148 z nemovitosti 2026: koho se t\u00fdk\u00e1 p\u0159izn\u00e1n\u00ed a jak\u00e9 term\u00edny si pohl\u00eddat Term\u00edn pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed k dani z nemovit\u00fdch v\u011bc\u00ed se rychle bl\u00ed\u017e\u00ed a ka\u017edoro\u010dn\u011b se t\u00fdk\u00e1 statis\u00edc\u016f&#8230;<\/p>\n","protected":false},"author":2,"featured_media":1718,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":{"0":"post-1716","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-nezarazene"},"_links":{"self":[{"href":"https:\/\/www.jiri-kovar.cz\/index.php\/wp-json\/wp\/v2\/posts\/1716"}],"collection":[{"href":"https:\/\/www.jiri-kovar.cz\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.jiri-kovar.cz\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.jiri-kovar.cz\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.jiri-kovar.cz\/index.php\/wp-json\/wp\/v2\/comments?post=1716"}],"version-history":[{"count":1,"href":"https:\/\/www.jiri-kovar.cz\/index.php\/wp-json\/wp\/v2\/posts\/1716\/revisions"}],"predecessor-version":[{"id":1717,"href":"https:\/\/www.jiri-kovar.cz\/index.php\/wp-json\/wp\/v2\/posts\/1716\/revisions\/1717"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.jiri-kovar.cz\/index.php\/wp-json\/wp\/v2\/media\/1718"}],"wp:attachment":[{"href":"https:\/\/www.jiri-kovar.cz\/index.php\/wp-json\/wp\/v2\/media?parent=1716"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.jiri-kovar.cz\/index.php\/wp-json\/wp\/v2\/categories?post=1716"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.jiri-kovar.cz\/index.php\/wp-json\/wp\/v2\/tags?post=1716"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}