{"id":145,"date":"2026-03-03T09:15:00","date_gmt":"2026-03-03T08:15:00","guid":{"rendered":"http:\/\/localhost\/firmaren\/co-je-danova-licencia-a-kto-ju-plati\/"},"modified":"2026-03-04T16:14:27","modified_gmt":"2026-03-04T15:14:27","slug":"co-je-danova-licencia-a-kto-ju-plati","status":"publish","type":"post","link":"https:\/\/www.firmaren.sk\/clanky\/co-je-danova-licencia-a-kto-ju-plati\/","title":{"rendered":"\u010co je da\u0148ov\u00e1 licencia (minim\u00e1lna da\u0148) a kto ju plat\u00ed v roku 2026"},"content":{"rendered":"\n\n\n<h2 class=\"wp-block-heading\">Kto plat\u00ed da\u0148ov\u00fa licenciu v 2026?<\/h2>\n\n\n\n<p>Povinnos\u0165 plati\u0165 <strong>da\u0148ov\u00fa licenciu (minim\u00e1lnu da\u0148)<\/strong> sa t\u00fdka <strong>v\u00fdlu\u010dne pr\u00e1vnick\u00fdch os\u00f4b<\/strong>, ktor\u00e9 podnikaj\u00fa pod\u013ea obchodn\u00e9ho z\u00e1konn\u00edka.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Platcovia da\u0148ovej licencie:<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Spolo\u010dnosti s ru\u010den\u00edm obmedzen\u00fdm (s.r.o.)<\/strong><strong><br><\/strong>Naj\u010dastej\u0161ia pr\u00e1vna forma podnikania na Slovensku. Ak je s.r.o. akt\u00edvna aj pas\u00edvna (napr. \u201espiaca firma\u201c bez pr\u00edjmov), m\u00e1 povinnos\u0165 zaplati\u0165 minim\u00e1lnu da\u0148.<\/li>\n\n\n\n<li><strong>Akciov\u00e9 spolo\u010dnosti (a.s.)<\/strong><strong><br><\/strong>Taktie\u017e podliehaj\u00fa povinnosti zaplati\u0165 da\u0148ov\u00fa licenciu, bez oh\u013eadu na to, \u010di vykazuj\u00fa zisk.<\/li>\n\n\n\n<li><strong>\u010eal\u0161ie obchodn\u00e9 spolo\u010dnosti<br><\/strong>Napr. komanditn\u00e9 spolo\u010dnosti (k.s.), dru\u017estv\u00e1 a in\u00e9 pr\u00e1vnick\u00e9 osoby podnikaj\u00face pod\u013ea z\u00e1kona o obchodn\u00fdch spolo\u010dnostiach \u2013 s v\u00fdnimkami uveden\u00fdmi v z\u00e1kone o dani z pr\u00edjmov.<br><br><br><\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Kto da\u0148ov\u00fa licenciu neplat\u00ed?<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Fyzick\u00e9 osoby \u2013 \u017eivnostn\u00edci (SZ\u010cO)<\/strong><strong><br><\/strong>Da\u0148ov\u00e1 licencia sa <strong>nevz\u0165ahuje na fyzick\u00e9 osoby<\/strong>, a to bez oh\u013eadu na to, \u010di maj\u00fa pr\u00edjmy, vykon\u00e1vaj\u00fa \u010dinnos\u0165 alebo nie. \u017divnostn\u00edci platia da\u0148 z pr\u00edjmov pod\u013ea skuto\u010dn\u00e9ho v\u00fdsledku hospod\u00e1renia.<\/li>\n<\/ul>\n\n\n\n<p>Povinnos\u0165 neplat\u00ed  pre viacer\u00e9 kateg\u00f3rie pr\u00e1vnick\u00fdch os\u00f4b, napr\u00edklad:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>neziskov\u00e9 organiz\u00e1cie (ob\u010dianske zdru\u017eenia, nad\u00e1cie a pod.)<\/li>\n\n\n\n<li>obce, cirkvi a in\u00e9 in\u0161tit\u00facie pod\u013ea z\u00e1kona o dani z pr\u00edjmov<\/li>\n\n\n\n<li>podnikatelia s chr\u00e1nenou diel\u0148ou alebo chr\u00e1nen\u00fdm pracoviskom<\/li>\n\n\n\n<li>verejn\u00e1 obchodn\u00e1 spolo\u010dnos\u0165<\/li>\n\n\n\n<li>spolo\u010dnosti <strong>v likvid\u00e1cii<\/strong> za obdobie, po\u010das ktor\u00e9ho s\u00fa v likvid\u00e1cii<\/li>\n<\/ul>\n\n\n\n<p>V\u00fdnimky, na ktor\u00e9 sa minim\u00e1lna da\u0148 nevz\u0165ahuje s\u00fa uveden\u00e9 v <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2003\/595\/20240101.html#paragraf-46b\">z\u00e1kone o dani z pr\u00edjmov<\/a>.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kedy sa plat\u00ed da\u0148ov\u00e1 licencia? <\/h2>\n\n\n\n<p><strong>Da\u0148ov\u00e1 licencia (minim\u00e1lna da\u0148)<\/strong> sa plat\u00ed <strong>spolu s da\u0148ov\u00fdm priznan\u00edm k dani z pr\u00edjmov pr\u00e1vnickej osoby<\/strong>, teda raz ro\u010dne, po skon\u010den\u00ed zda\u0148ovacieho obdobia.<br><br><strong>Term\u00edn splatnosti da\u0148ovej licencie:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>do 31. marca<\/strong> nasleduj\u00faceho roka (\u0161tandardn\u00fd term\u00edn)<\/li>\n\n\n\n<li>alebo <strong>v pred\u013a\u017eenej lehote<\/strong>, ak si spolo\u010dnos\u0165 podanie da\u0148ov\u00e9ho priznania odlo\u017e\u00ed (napr. do 30. j\u00fana alebo 30. septembra)<\/li>\n<\/ul>\n\n\n\n<p><strong>Da\u0148ov\u00e1 licencia (minim\u00e1lna da\u0148) sa neplat\u00ed za prv\u00fd rok podnikania<\/strong>. Vypl\u00fdva to zo <a href=\"https:\/\/www.slov-lex.sk\/pravne-predpisy\/SK\/ZZ\/2003\/595\/20240101.html#paragraf-46b\">z\u00e1kona o dani z pr\u00edjmov<\/a>.<\/p>\n\n\n\n<p><br><strong>Kalend\u00e1r splatnosti da\u0148ovej licencie pod\u013ea roku zalo\u017eenia firmy<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Rok zalo\u017eenia firmy<\/strong><\/td><td><strong>Prv\u00e9 zda\u0148ovacie obdobie<\/strong><\/td><td><strong>Rok, kedy sa plat\u00ed 1. da\u0148ov\u00e1 licencia<\/strong><\/td><td><strong>Lehota splatnosti<\/strong><\/td><\/tr><tr><td>do 31. 12. 2023<\/td><td>rok 2024<\/td><td><strong>2025<\/strong><\/td><td>do 31. 3. 2025 (alebo nesk\u00f4r*)<\/td><\/tr><tr><td>v roku 2024<\/td><td>rok 2024 \u2013 osloboden\u00e9<\/td><td><strong>2026<\/strong> <em>(za rok 2025)<\/em><\/td><td>do 31. 3. 2026 (alebo nesk\u00f4r*)<\/td><\/tr><tr><td>v roku 2025<\/td><td>rok 2025 \u2013 osloboden\u00e9<\/td><td><strong>2027<\/strong> <em>(za rok 2026)<\/em><\/td><td>do 31. 3. 2027 (alebo nesk\u00f4r*)<\/td><\/tr><tr><td>v roku 2026<\/td><td>rok 2026 \u2013 osloboden\u00e9<\/td><td><strong>2028<\/strong> <em>(za rok 2027)<\/em><\/td><td>do 31. 3. 2028 (alebo nesk\u00f4r*)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>* Ak si firma pred\u013a\u017ei lehotu na podanie da\u0148ov\u00e9ho priznania, term\u00edn sa m\u00f4\u017ee posun\u00fa\u0165 napr. na 30. 6. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">V\u00fd\u0161ka da\u0148ovej licencie (minim\u00e1lnej dane)<\/h2>\n\n\n\n<p>Podstatou da\u0148ovej licencie je to, \u017ee ak podnikate\u013eovi vyjde v da\u0148ovom priznan\u00ed plati\u0165 ni\u017e\u0161iu da\u0148, ako je v\u00fd\u0161ka da\u0148ovej licencie, <strong>mus\u00ed zaplati\u0165 da\u0148ov\u00fa licenciu<\/strong>. Ak tejto pr\u00e1vnickej osobe vyjde v da\u0148ovom priznan\u00ed vy\u0161\u0161ia da\u0148, ako je v\u00fd\u0161ka da\u0148ovej licencie, <strong>zaplat\u00ed v\u00fd\u0161ku dane, ktor\u00e1 mu vy\u0161la a da\u0148ov\u00fa licenciu neplat\u00ed<\/strong>.<\/p>\n\n\n\n<p><strong>V\u00fd\u0161ka minim\u00e1lnej dane<\/strong> sa pohybuje <strong>od 340 eur do 11 520 eur<\/strong> a z\u00e1vis\u00ed od zdanite\u013en\u00fdch pr\u00edjmov da\u0148ovn\u00edka, ktor\u00e9 v zda\u0148ovacom obdob\u00ed dosiahol (obrat):<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Obrat\/ zdanite\u013en\u00e9 pr\u00edjmy (ro\u010dne)<\/strong><\/td><td><strong>Minim\u00e1lna da\u0148 (da\u0148ov\u00e1 licencia)<\/strong><\/td><\/tr><tr><td>do <strong>50\u202f000\u202f\u20ac<\/strong><\/td><td><strong>340\u202f\u20ac<\/strong><\/td><\/tr><tr><td>nad <strong>50\u202f000\u202f\u20ac\u202f\u2013\u202f250\u202f000\u202f\u20ac<\/strong><\/td><td><strong>960\u202f\u20ac<\/strong><\/td><\/tr><tr><td>nad <strong>250\u202f000\u202f\u20ac\u202f\u2013\u202f500\u202f000\u202f\u20ac<\/strong><\/td><td><strong>1\u202f920\u202f\u20ac<\/strong><\/td><\/tr><tr><td>nad <strong>500\u202f000\u202f\u20ac\u202f\u2013\u202f5\u202f000\u202f000\u202f\u20ac<\/strong><\/td><td><strong>3\u202f840\u202f\u20ac<\/strong><\/td><\/tr><tr><td>nad <strong>5\u202f000\u202f000\u202f\u20ac<\/strong><\/td><td><strong>11\u202f520\u202f\u20ac<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Pred rokom 2026 bolo najvy\u0161\u0161ie sadzobn\u00e9 p\u00e1smo stanoven\u00e9 len do 500\u202f000\u202f\u20ac (s poplatkom 3\u202f840\u202f\u20ac), no <strong>od roku 2026 sa zav\u00e1dza nov\u00e9, vy\u0161\u0161ie p\u00e1smo ur\u010den\u00e9 pre ve\u013ek\u00e9 firmy<\/strong>.<\/p>\n\n\n\n<p>Pr\u00e1vnick\u00e1 osoba, ktor\u00e1 zamestn\u00e1va fyzick\u00e9 osoby so zdravotn\u00fdm postihnut\u00edm, najmenej 20 %, m\u00e1 minim\u00e1lnu da\u0148 zn\u00ed\u017een\u00fa na polovicu. <\/p>\n\n\n\n<p>Ak\u00e9 s\u00fa \u010fal\u0161ie mo\u017enosti? Akt\u00edvne firmy v zisku nepoc\u00edtia da\u0148ov\u00fa licenciu (resp. minim\u00e1lne), preto\u017ee dane musia zaplati\u0165. Firmy, ktor\u00e9 boli v strate alebo s\u00fa pas\u00edvne (nevykazuj\u00fa \u010dinnos\u0165) tie maj\u00fa tri mo\u017enosti):<br><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>nepotrebn\u00fa \/ neakt\u00edvnu <a aria-label=\"firmu preda\u0165 (otvor\u00ed sa v novej karte)\" href=\"https:\/\/www.firmaren.sk\/burza-firiem\/predat\/krok1\" target=\"_blank\" rel=\"noreferrer noopener\">firmu preda\u0165<\/a><\/li>\n\n\n\n<li><a aria-label=\"zbavi\u0165 sa firmy (otvor\u00ed sa v novej karte)\" href=\"https:\/\/www.firmaren.sk\/clanky\/ako-sa-zbavit-firmy\/\" target=\"_blank\" rel=\"noreferrer noopener\">zbavi\u0165 sa firmy<\/a> \/ <a href=\"https:\/\/www.firmaren.sk\/likvidacia-sro\">zlikvidova\u0165 s.r.o.<\/a><\/li>\n\n\n\n<li>za\u010da\u0165 akt\u00edvne podnika\u0165, resp. vykazova\u0165 obrat (napr. mo\u017enos\u0165 prejs\u0165 zo \u017eivnosti na s.r.o.)<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kto plat\u00ed da\u0148ov\u00fa licenciu v 2026? Povinnos\u0165 plati\u0165 da\u0148ov\u00fa licenciu (minim\u00e1lnu da\u0148) sa t\u00fdka v\u00fdlu\u010dne pr\u00e1vnick\u00fdch os\u00f4b, ktor\u00e9 podnikaj\u00fa pod\u013ea obchodn\u00e9ho z\u00e1konn\u00edka. Platcovia da\u0148ovej licencie: Kto da\u0148ov\u00fa licenciu neplat\u00ed? Povinnos\u0165 neplat\u00ed pre viacer\u00e9 kateg\u00f3rie pr\u00e1vnick\u00fdch os\u00f4b, napr\u00edklad: V\u00fdnimky, na ktor\u00e9 sa minim\u00e1lna da\u0148 nevz\u0165ahuje s\u00fa uveden\u00e9 v z\u00e1kone o dani z pr\u00edjmov. Kedy sa plat\u00ed &hellip; <a href=\"https:\/\/www.firmaren.sk\/clanky\/co-je-danova-licencia-a-kto-ju-plati\/\">Continued<\/a><\/p>\n","protected":false},"author":4,"featured_media":146,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2,12,5,1],"tags":[],"class_list":["post-145","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-danova-optimalizacia","category-podnikanie","category-s-r-o","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u010co je da\u0148ov\u00e1 licencia (minim\u00e1lna da\u0148) a kto ju plat\u00ed v roku 2026 - Firm\u00e1re\u0148.sk<\/title>\n<meta name=\"description\" content=\"Da\u0148ov\u00e1 licencia je minim\u00e1lna da\u0148 (min. 340 eur), ktor\u00fa musia podnikatelia zaplati\u0165, \u010di nie\u010do zarobili alebo nie. 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Kto ju plat\u00ed v roku 2025? 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Kto ju plat\u00ed v roku 2025? A kto nemus\u00ed?","breadcrumb":{"@id":"https:\/\/www.firmaren.sk\/clanky\/co-je-danova-licencia-a-kto-ju-plati\/#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.firmaren.sk\/clanky\/co-je-danova-licencia-a-kto-ju-plati\/"]}]},{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.firmaren.sk\/clanky\/co-je-danova-licencia-a-kto-ju-plati\/#primaryimage","url":"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2016\/06\/kto-musi-platit-danovu-licenciu.jpg","contentUrl":"https:\/\/www.firmaren.sk\/clanky\/wp-content\/uploads\/2016\/06\/kto-musi-platit-danovu-licenciu.jpg","width":899,"height":534,"caption":"Kto mus\u00ed plati\u0165 da\u0148ov\u00fa licenciu?"},{"@type":"BreadcrumbList","@id":"https:\/\/www.firmaren.sk\/clanky\/co-je-danova-licencia-a-kto-ju-plati\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Domovsk\u00e1 str\u00e1nka","item":"https:\/\/www.firmaren.sk\/clanky\/"},{"@type":"ListItem","position":2,"name":"\u010co je da\u0148ov\u00e1 licencia (minim\u00e1lna da\u0148) a kto ju plat\u00ed v roku 2026"}]},{"@type":"WebSite","@id":"https:\/\/www.firmaren.sk\/clanky\/#website","url":"https:\/\/www.firmaren.sk\/clanky\/","name":"Firm\u00e1re\u0148.sk","description":"Blog o podnikan\u00ed","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.firmaren.sk\/clanky\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sk-SK"},{"@type":"Person","@id":"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/fd3a833bdb56bcfc91258400a6d6540b","name":"Boris Kukumberg","image":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.firmaren.sk\/clanky\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/f9fcd7fa2b4c268bc2a38cc8a48b7e9f97aabe309f97efcbc251da765cd370a8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/f9fcd7fa2b4c268bc2a38cc8a48b7e9f97aabe309f97efcbc251da765cd370a8?s=96&d=mm&r=g","caption":"Boris Kukumberg"},"sameAs":["http:\/\/firmaren.sk"]}]}},"perex":"<p><b>Da\u0148ov\u00e1 licencia<\/b><span style=\"font-weight: 400;\"> je forma <\/span><b>minim\u00e1lnej dane<\/b><span style=\"font-weight: 400;\">, ktor\u00fa musia zaplati\u0165 podnikate\u013esk\u00e9 <\/span><b>pr\u00e1vnick\u00e9 osoby<\/b><span style=\"font-weight: 400;\"> bez oh\u013eadu na to, \u010di dosiahli zisk, mali stratu alebo boli v tomto obdob\u00ed pas\u00edvne. 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