{"id":63693,"date":"2026-08-28T11:33:43","date_gmt":"2026-08-28T09:33:43","guid":{"rendered":"https:\/\/www.dreamville.cz\/?p=63693"},"modified":"2026-09-09T10:44:47","modified_gmt":"2026-09-09T08:44:47","slug":"zdaneni-prijmu-z-pronajmu-v-ceske-republice-2026","status":"publish","type":"post","link":"https:\/\/www.dreamville.cz\/cs\/zdaneni-prijmu-z-pronajmu-v-ceske-republice-2026\/","title":{"rendered":"Zdan\u011bn\u00ed p\u0159\u00edjm\u016f z pron\u00e1jmu v \u010cesk\u00e9 republice 2026"},"content":{"rendered":"

Jak se v \u010cesk\u00e9 republice dan\u00ed p\u0159\u00edjmy z pron\u00e1jmu<\/h1>\n

Pro ty, kte\u0159\u00ed vlastn\u00ed nebo zva\u017euj\u00ed koupi nemovitosti v Praze, je znalost zdan\u011bn\u00ed p\u0159\u00edjm\u016f z pron\u00e1jmu v \u010cesk\u00e9 republice d\u016fle\u017eit\u00fdm faktorem p\u0159i hodnocen\u00ed skute\u010dn\u00e9 n\u00e1vratnosti investice. V p\u0159\u00edpad\u011b klasick\u00e9ho pron\u00e1jmu nemovitosti, nap\u0159\u00edklad dlouhodob\u011b pronaj\u00edman\u00e9ho bytu, se p\u0159\u00edjem fyzick\u00e9 osoby obecn\u011b \u0159ad\u00ed mezi p\u0159\u00edjmy z n\u00e1jmu podle \u00a7 9 \u010desk\u00e9ho z\u00e1kona o dan\u00edch z p\u0159\u00edjm\u016f. Da\u0148 se p\u0159itom nemus\u00ed po\u010d\u00edtat z cel\u00e9 \u010d\u00e1stky inkasovan\u00e9ho n\u00e1jemn\u00e9ho \u2013 pronaj\u00edmatel m\u016f\u017ee p\u0159ed stanoven\u00edm z\u00e1kladu dan\u011b ode\u010d\u00edst ur\u010dit\u00e9 v\u00fddaje.<\/p>\n

Skute\u010dn\u00e9 v\u00fddaje, nebo 30% v\u00fddajov\u00fd pau\u0161\u00e1l?<\/strong><\/h2>\n

P\u0159i v\u00fdpo\u010dtu zdaniteln\u00e9ho p\u0159\u00edjmu si pronaj\u00edmatel m\u016f\u017ee vybrat ze dvou hlavn\u00edch zp\u016fsob\u016f uplatn\u011bn\u00ed v\u00fddaj\u016f. Prvn\u00ed mo\u017enost\u00ed je uplatn\u011bn\u00ed skute\u010dn\u011b vynalo\u017een\u00fdch v\u00fddaj\u016f souvisej\u00edc\u00edch s dosa\u017een\u00edm a udr\u017een\u00edm p\u0159\u00edjm\u016f z pron\u00e1jmu, pokud jsou da\u0148ov\u011b uznateln\u00e9 a \u0159\u00e1dn\u011b dolo\u017een\u00e9. V z\u00e1vislosti na konkr\u00e9tn\u00ed situaci mohou mezi tyto v\u00fddaje pat\u0159it nap\u0159\u00edklad n\u00e1klady spojen\u00e9 se spr\u00e1vou a \u00fadr\u017ebou nemovitosti a za podm\u00ednek stanoven\u00fdch z\u00e1konem tak\u00e9 odpisy.<\/p>\n

Alternativou je v\u00fddajov\u00fd pau\u0161\u00e1l ve v\u00fd\u0161i 30 % z p\u0159\u00edjm\u016f z n\u00e1jmu, a to maxim\u00e1ln\u011b do \u010d\u00e1stky 600 000 K\u010d uznateln\u00fdch v\u00fddaj\u016f ro\u010dn\u011b. P\u0159i vyu\u017eit\u00ed t\u00e9to mo\u017enosti nen\u00ed nutn\u00e9 jednotliv\u011b prokazovat ka\u017ed\u00fd vynalo\u017een\u00fd n\u00e1klad, pronaj\u00edmatel v\u0161ak mus\u00ed v\u00e9st evidenci p\u0159\u00edjm\u016f a pohled\u00e1vek souvisej\u00edc\u00edch s pron\u00e1jmem. Nejv\u00fdhodn\u011bj\u0161\u00ed varianta proto z\u00e1vis\u00ed na konkr\u00e9tn\u00ed nemovitosti a v\u00fd\u0161i skute\u010dn\u011b vynalo\u017een\u00fdch n\u00e1klad\u016f.<\/p>\n

Kolik se plat\u00ed? Praktick\u00fd p\u0159\u00edklad<\/h2>\n

P\u0159edstavme si byt v Praze pronaj\u00edman\u00fd za 25 000 K\u010d m\u011bs\u00ed\u010dn\u011b. Pronaj\u00edmatel tak za rok obdr\u017e\u00ed na n\u00e1jemn\u00e9m celkem 300 000 K\u010d.<\/p>\n

P\u0159i uplatn\u011bn\u00ed 30% v\u00fddajov\u00e9ho pau\u0161\u00e1lu by v\u00fddaje \u010dinily 90 000 K\u010d a z\u00e1klad dan\u011b z p\u0159\u00edjm\u016f z n\u00e1jmu by tak \u010dinil 210 000 K\u010d.<\/p>\n

U fyzick\u00fdch osob se v \u010cesk\u00e9 republice uplat\u0148uje 15% sazba dan\u011b z p\u0159\u00edjm\u016f a zv\u00fd\u0161en\u00e1 23% sazba na \u010d\u00e1st celkov\u00e9ho z\u00e1kladu dan\u011b p\u0159esahuj\u00edc\u00ed z\u00e1konem stanoven\u00fd limit. Je d\u016fle\u017eit\u00e9 zd\u016fraznit, \u017ee v\u00fdsledn\u00e1 da\u0148ov\u00e1 povinnost z\u00e1vis\u00ed tak\u00e9 na p\u0159\u00edpadn\u00fdch dal\u0161\u00edch p\u0159\u00edjmech, da\u0148ov\u00fdch odpo\u010dtech a slev\u00e1ch, kter\u00e9 se vztahuj\u00ed na konkr\u00e9tn\u00edho poplatn\u00edka.<\/p>\n

Klasick\u00fd pron\u00e1jem a Airbnb nemus\u00ed podl\u00e9hat stejn\u00e9mu re\u017eimu<\/h2>\n

Rozli\u0161en\u00ed mezi klasick\u00fdm dlouhodob\u00fdm pron\u00e1jmem a kr\u00e1tkodob\u00fdm ubytov\u00e1n\u00edm je zvl\u00e1\u0161t\u011b d\u016fle\u017eit\u00e9 pro investory na pra\u017esk\u00e9m realitn\u00edm trhu. Podle p\u0159\u00edstupu \u010desk\u00e9 finan\u010dn\u00ed spr\u00e1vy mohou b\u00fdt p\u0159\u00edjmy z bytu poskytovan\u00e9ho ke kr\u00e1tkodob\u00fdm pobyt\u016fm, pokud m\u00e1 poskytovan\u00e1 slu\u017eba charakter ubytovac\u00edch slu\u017eeb, posuzov\u00e1ny jako p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti podle \u00a7 7, nikoli jako b\u011b\u017en\u00e9 p\u0159\u00edjmy z n\u00e1jmu podle \u00a7 9. Tento princip se m\u016f\u017ee t\u00fdkat tak\u00e9 nemovitost\u00ed nab\u00edzen\u00fdch prost\u0159ednictv\u00edm platforem, jako je Airbnb.<\/p>\n

P\u0159ed koup\u00ed nemovitosti ur\u010den\u00e9 k pron\u00e1jmu v \u010cesk\u00e9 republice je proto vhodn\u00e9 d\u00edvat se d\u00e1l ne\u017e jen na samotnou v\u00fd\u0161i m\u011bs\u00ed\u010dn\u00edho n\u00e1jemn\u00e9ho. Kupn\u00ed cena, provozn\u00ed n\u00e1klady, zp\u016fsob pron\u00e1jmu a da\u0148ov\u00e9 zat\u00ed\u017een\u00ed spole\u010dn\u011b ur\u010duj\u00ed skute\u010dnou \u010distou n\u00e1vratnost investice. Spr\u00e1vn\u00e9 da\u0148ov\u00e9 posouzen\u00ed umo\u017e\u0148uje realitn\u00ed p\u0159\u00edle\u017eitosti porovn\u00e1vat realisti\u010dt\u011bji a p\u0159esn\u011bji pl\u00e1novat investici do nemovitosti v Praze.<\/p>\n","protected":false},"excerpt":{"rendered":"

Jak se v \u010cesk\u00e9 republice dan\u00ed p\u0159\u00edjmy z pron\u00e1jmu Pro ty, kte\u0159\u00ed vlastn\u00ed nebo zva\u017euj\u00ed koupi nemovitosti v Praze, je znalost zdan\u011bn\u00ed p\u0159\u00edjm\u016f z pron\u00e1jmu…<\/p>\n","protected":false},"author":4,"featured_media":63685,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[132,1],"tags":[762,763,760,759,761],"class_list":["post-63693","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-nezarazeno","tag-ceska-republika","tag-dane","tag-investice-do-nemovitosti","tag-pronajem-nemovitosti","tag-realitni-trh"],"_links":{"self":[{"href":"https:\/\/www.dreamville.cz\/cs\/wp-json\/wp\/v2\/posts\/63693","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreamville.cz\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreamville.cz\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreamville.cz\/cs\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreamville.cz\/cs\/wp-json\/wp\/v2\/comments?post=63693"}],"version-history":[{"count":6,"href":"https:\/\/www.dreamville.cz\/cs\/wp-json\/wp\/v2\/posts\/63693\/revisions"}],"predecessor-version":[{"id":63932,"href":"https:\/\/www.dreamville.cz\/cs\/wp-json\/wp\/v2\/posts\/63693\/revisions\/63932"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreamville.cz\/cs\/wp-json\/wp\/v2\/media\/63685"}],"wp:attachment":[{"href":"https:\/\/www.dreamville.cz\/cs\/wp-json\/wp\/v2\/media?parent=63693"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreamville.cz\/cs\/wp-json\/wp\/v2\/categories?post=63693"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreamville.cz\/cs\/wp-json\/wp\/v2\/tags?post=63693"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}