{"id":4174,"date":"2026-03-05T10:04:45","date_gmt":"2026-03-05T09:04:45","guid":{"rendered":"https:\/\/www.firmaren.sk\/clanky\/?p=4174"},"modified":"2026-03-05T12:19:05","modified_gmt":"2026-03-05T11:19:05","slug":"ake-dane-plati-zivnostnik-a-sro","status":"publish","type":"post","link":"https:\/\/www.firmaren.sk\/clanky\/ake-dane-plati-zivnostnik-a-sro\/","title":{"rendered":"Ak\u00e9 dane plat\u00ed \u017eivnostn\u00edk a ak\u00e9 SRO?"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Mal\u00fd obrat, ni\u017e\u0161ie dane &#8211; \u017eivnostn\u00edk<\/h2>\n\n\n\n<p>V\u00fd\u0161ka va\u0161ej dane z\u00e1vis\u00ed od toho, ko\u013eko \u017eivnostn\u00edk zarob\u00ed:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Do obratu 100&nbsp;000 eur zaplat\u00edte <strong>15 %-n\u00fa da\u0148<\/strong>.<\/li>\n\n\n\n<li>Pri pr\u00edjmoch nad 100&nbsp;000 eur sa od roku 2026 uplat\u0148uj\u00fa <strong>\u0161tyri da\u0148ov\u00e9 p\u00e1sma:<\/strong><\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>da\u0148 19 %<\/strong> \u2014 z tej \u010dasti z\u00e1kladu dane, ktor\u00e1 nepresahuje sumu 43&nbsp;983,32 eura<\/li>\n\n\n\n<li><strong>da\u0148 25 %<\/strong> \u2014 z \u010dasti z\u00e1kladu dane od 43&nbsp;983,32 do 60&nbsp;349,21 eura<\/li>\n\n\n\n<li><strong>da\u0148 30 %<\/strong> \u2014 z \u010dasti z\u00e1kladu dane od 60&nbsp;349,21 do 75&nbsp;010,32 eura<\/li>\n\n\n\n<li><strong>da\u0148 35 %<\/strong> \u2014 z \u010dasti z\u00e1kladu dane, ktor\u00e1 presiahne 75&nbsp;010,32 eura<\/li>\n<\/ul>\n\n\n\n<p><strong>Da\u0148ov\u00e9 priznanie nemus\u00edte pod\u00e1va\u0165<\/strong> (do 31.3. 2026 resp. do 30.6.2026) v tom pr\u00edpade, ak<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ste si otvorili \u017eivnos\u0165 a\u017e v roku 2026<\/li>\n\n\n\n<li>za rok 2025 ste <strong>nezarobili viac ako 2 276,90 eur<\/strong><\/li>\n\n\n\n<li>nie ste v strate (za rok 2025)<\/li>\n<\/ul>\n\n\n\n<p>\u017divnostn\u00edci, ktor\u00ed si <a href=\"https:\/\/www.firmaren.sk\/zalozenie-zivnosti\" target=\"_blank\" rel=\"noreferrer noopener\">zalo\u017eia \u017eivnos\u0165 <\/a>v roku 2026, bud\u00fa plati\u0165 dane a\u017e v roku 2027. V roku 2026 pod\u00e1vate da\u0148ov\u00e9 priznanie za rok 2025, pri\u010dom u\u017e platia nov\u00e9 pravidl\u00e1 \u2014 sadzba 15 % pri obrate do 100&nbsp;000 \u20ac a \u0161tyri da\u0148ov\u00e9 p\u00e1sma pri vy\u0161\u0161\u00edch pr\u00edjmoch.<br><br><strong>Nezdanite\u013en\u00e1 \u010das\u0165 z\u00e1kladu dane na da\u0148ovn\u00edka:<\/strong> pre rok 2025 (pou\u017eit\u00e1 v DP podan\u00fdch v roku 2026) je <strong>5&nbsp;753,79 \u20ac<\/strong>. Pre rok 2026 bude <strong>5&nbsp;966,73 \u20ac<\/strong> (21-n\u00e1sobok \u017eivotn\u00e9ho minima).<\/p>\n\n\n\n<p><strong>Pa\u0161\u00e1lne v\u00fddavky:<\/strong> \u017eivnostn\u00edk si m\u00f4\u017ee uplatni\u0165 v\u00fddavky vo v\u00fd\u0161ke <strong>60 % z pr\u00edjmov, maxim\u00e1lne 20&nbsp;000 \u20ac<\/strong> (ak nie je platite\u013eom DPH cel\u00fd rok). Pri pr\u00edjme nad 33&nbsp;333 \u20ac u\u017e dosiahnete strop pa\u0161\u00e1lnych v\u00fddavkov.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u010co \u010fal\u0161ie mus\u00ed plati\u0165 \u017eivnostn\u00edk<\/h2>\n\n\n\n<p>Okrem dan\u00ed mus\u00ed \u017eivnostn\u00edk plati\u0165 aj zdravotn\u00e9 odvody a \u010fal\u0161ie platby \u0161t\u00e1tu. Kompletn\u00fd preh\u013ead n\u00e1jdete v \u010dl\u00e1nku <a href=\"https:\/\/www.firmaren.sk\/clanky\/odvody-zivnostnika-2022\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ak\u00e9 odvody plat\u00ed \u017eivnostn\u00edk (SZ\u010cO)<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">SRO m\u00e1 tri sadzby dane<\/h2>\n\n\n\n<p>Pokia\u013e esero\u010dka v roku 2025 dosiahla zdanite\u013en\u00e9 pr\u00edjmy (v\u00fdnosy):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>do 100&nbsp;000 eur<\/strong> \u2014 zn\u00ed\u017een\u00e1 <strong>10 % da\u0148<\/strong><\/li>\n\n\n\n<li><strong>od 100&nbsp;000 do 5&nbsp;000&nbsp;000 eur<\/strong> \u2014 <strong>21 % da\u0148<\/strong><\/li>\n\n\n\n<li><strong>nad 5&nbsp;000&nbsp;000 eur<\/strong> \u2014 <strong>24 % da\u0148<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>Pozor: <\/strong>Ak si spolo\u010dn\u00edk (fyzick\u00e1 osoba) vypl\u00e1ca zo spolo\u010dnosti dividendy, tieto podliehaj\u00fa e\u0161te <strong>7 % zr\u00e1\u017ekovej dani<\/strong>. Zisk SRO je teda zdanen\u00fd dvakr\u00e1t \u2014 najprv da\u0148ou z pr\u00edjmov pr\u00e1vnickej osoby a potom zr\u00e1\u017ekovou da\u0148ou pri v\u00fdplate.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.firmaren.sk\/clanky\/co-je-danova-licencia-a-kto-ju-plati\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Da\u0148ov\u00e1 licencia<\/strong> \u2014 minim\u00e1lna da\u0148<\/a>, ktor\u00fa mus\u00ed SRO zaplati\u0165 bez oh\u013eadu na to, \u010di je v zisku alebo v strate. Od roku 2026 m\u00e1 <strong>\u0161tyri p\u00e1sma:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>340 \u20ac<\/strong> \u2014 ak zdanite\u013en\u00e9 pr\u00edjmy nepresahuj\u00fa 50&nbsp;000 \u20ac<\/li>\n\n\n\n<li><strong>960 \u20ac<\/strong> \u2014 ak zdanite\u013en\u00e9 pr\u00edjmy od 50&nbsp;000 do 250&nbsp;000 \u20ac<\/li>\n\n\n\n<li><strong>1&nbsp;920 \u20ac<\/strong> \u2014 ak zdanite\u013en\u00e9 pr\u00edjmy od 250&nbsp;000 do 500&nbsp;000 \u20ac<\/li>\n\n\n\n<li><strong>3&nbsp;840 \u20ac<\/strong> \u2014 ak zdanite\u013en\u00e9 pr\u00edjmy presahuj\u00fa 500&nbsp;000 \u20ac<\/li>\n<\/ul>\n\n\n\n<p><strong>Tip: <\/strong>Firmy zalo\u017een\u00e9 v roku 2026 bud\u00fa prv\u00fd kr\u00e1t <strong>plati\u0165 da\u0148ov\u00fa licenciu a\u017e v roku 2028<\/strong> (za rok 2027), ke\u010f\u017ee prv\u00fd rok s\u00fa od tejto dane osloboden\u00e9.<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube aligncenter wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Ak\u00e9 dane plat\u00ed esero\u010dka?\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/hHGiL0Cdv3A?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><figcaption class=\"wp-element-caption\">Video o daniach spolo\u010dnosti s ru\u010den\u00edm obmedzen\u00fdm<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Dokedy treba poda\u0165 da\u0148ov\u00e9 priznanie<\/h2>\n\n\n\n<p>Da\u0148ov\u00e9 priznanie za rok 2025 treba \u0161tandardne odovzda\u0165 do <strong>31. marca 2026<\/strong>. Ak to nestihnete, m\u00f4\u017eete si lehotu na <a href=\"https:\/\/www.firmaren.sk\/clanky\/odklad-danoveho-priznania-komu-sa-oplati\/\" target=\"_blank\" rel=\"noreferrer noopener\">podanie pred\u013a\u017ei\u0165<\/a> do <strong>30. j\u00fana 2026<\/strong>, a ak m\u00e1te pr\u00edjmy zo zahrani\u010dia, tak dokonca a\u017e do <strong>30. septembra 2026<\/strong>.<br><br>S podan\u00edm da\u0148ov\u00e9ho priznania <a href=\"https:\/\/www.firmaren.sk\/clanky\/obcianske-zdruzenie-a-jeho-registracia-na-2\/\">m\u00f4\u017eete darova\u0165 aj 2% z va\u0161ich dan\u00ed.<\/a><\/p>\n\n\n<p id=\"big-button-block_0d0143fb91a9fba18602e798dacdade8\" class=\"big-button-block\">\n    <span style=\"font-size: 14px;\">\n        <a class=\"redBtn right-panel-btn rounded-btn\" title=\"Chcem si zalo\u017ei\u0165 \u017eivnos\u0165 \"\n            href=\"https:\/\/www.firmaren.sk\/zalozenie-zivnosti\">\n            Chcem si zalo\u017ei\u0165 \u017eivnos\u0165         <\/a>\n    <\/span>\n<\/p>\n\n\n<h2 class=\"wp-block-heading\">Zalo\u017eenie \u017eivnosti aj SRO cez Firm\u00e1re\u0148<\/h2>\n\n\n\n<p>Ak si zva\u017eujete <a href=\"https:\/\/www.firmaren.sk\/zalozenie-zivnosti\">otvori\u0165 \u017eivnos\u0165<\/a> alebo <a href=\"https:\/\/www.firmaren.sk\/zalozenie-firmy\">zalo\u017ei\u0165 S.R.O.<\/a>, urobte to online. A v de\u0148 men\u00edn m\u00f4\u017eete ma\u0165 od n\u00e1s <a href=\"https:\/\/www.firmaren.sk\/clanky\/zalozenie-sro-iba-za-1-euro-akcia\/\">esero\u010dku iba za jedno euro<\/a>!<\/p>\n\n\n\n<figure class=\"wp-block-embed aligncenter is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Ako funguje esero\u010dka?\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/xCRHdAyws3g?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n<p id=\"big-button-block_0d0143fb91a9fba18602e798dacdade8\" class=\"big-button-block\">\n    <span style=\"font-size: 14px;\">\n        <a class=\"redBtn right-panel-btn rounded-btn\" title=\"Chcem si zalo\u017ei\u0165 \u017eivnos\u0165 \"\n            href=\"https:\/\/www.firmaren.sk\/zalozenie-zivnosti\">\n            Chcem si zalo\u017ei\u0165 \u017eivnos\u0165         <\/a>\n    <\/span>\n<\/p>","protected":false},"excerpt":{"rendered":"<p>Mal\u00fd obrat, ni\u017e\u0161ie dane &#8211; \u017eivnostn\u00edk V\u00fd\u0161ka va\u0161ej dane z\u00e1vis\u00ed od toho, ko\u013eko \u017eivnostn\u00edk zarob\u00ed: Da\u0148ov\u00e9 priznanie nemus\u00edte pod\u00e1va\u0165 (do 31.3. 2026 resp. do 30.6.2026) v tom pr\u00edpade, ak \u017divnostn\u00edci, ktor\u00ed si zalo\u017eia \u017eivnos\u0165 v roku 2026, bud\u00fa plati\u0165 dane a\u017e v roku 2027. V roku 2026 pod\u00e1vate da\u0148ov\u00e9 priznanie za rok 2025, pri\u010dom u\u017e &hellip; <a href=\"https:\/\/www.firmaren.sk\/clanky\/ake-dane-plati-zivnostnik-a-sro\/\">Continued<\/a><\/p>\n","protected":false},"author":4,"featured_media":2385,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2,12,5,7],"tags":[178],"class_list":["post-4174","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-danova-optimalizacia","category-podnikanie","category-s-r-o","category-zivnosti","tag-dane"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ak\u00e9 dane plat\u00ed \u017eivnostn\u00edk a ak\u00e9 SRO? - Firm\u00e1re\u0148.sk<\/title>\n<meta name=\"description\" content=\"\u017divnostn\u00edk aj SRO m\u00f4\u017eu plati\u0165 zn\u00ed\u017een\u00fa da\u0148, ak neprekro\u010dia obrat 100 000 \u20ac. Pozrite si sadzby dane, da\u0148ov\u00e9 p\u00e1sma pre rok 2026.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.firmaren.sk\/clanky\/ake-dane-plati-zivnostnik-a-sro\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ak\u00e9 dane plat\u00ed \u017eivnostn\u00edk a ak\u00e9 SRO? - Firm\u00e1re\u0148.sk\" \/>\n<meta property=\"og:description\" content=\"\u017divnostn\u00edk aj SRO m\u00f4\u017eu plati\u0165 zn\u00ed\u017een\u00fa da\u0148, ak neprekro\u010dia obrat 100 000 \u20ac. 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