{"id":30667,"date":"2026-01-16T12:27:16","date_gmt":"2026-01-16T11:27:16","guid":{"rendered":"https:\/\/www.cyprusproperties.sk\/dph-5-a-19-na-jiznim-kypru-soucasna-pravidla\/"},"modified":"2026-07-22T16:23:17","modified_gmt":"2026-07-22T14:23:17","slug":"dph-5-a-19-na-jiznim-kypru-soucasna-pravidla","status":"publish","type":"post","link":"https:\/\/www.cyprusproperties.sk\/cs\/dph-5-a-19-na-jiznim-kypru-soucasna-pravidla\/","title":{"rendered":"DPH 5 % a 19 % na ji\u017en\u00edm Kypru &#8211; sou\u010dasn\u00e1 pravidla"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><\/p>\n\n<h1 class=\"wp-block-heading\"><strong>Jak syst\u00e9m funguje<\/strong><\/h1>\n\n<p class=\"wp-block-paragraph\">P\u0159i koupi <strong>nov\u00e9<\/strong> nemovitosti je t\u0159eba zaplatit DPH. Z\u00e1kladn\u00ed (standardn\u00ed) sazba \u010din\u00ed <strong>19 %.<\/strong> Fyzick\u00e1 osoba, kter\u00e1 kupuje nemovitost jako sv\u00e9 <strong>hlavn\u00ed a trval\u00e9 bydli\u0161t\u011b<\/strong>, m\u016f\u017ee vyu\u017e\u00edt sn\u00ed\u017eenou sazbu ve v\u00fd\u0161i <strong>5 %<\/strong> \u2013 av\u0161ak pouze do ur\u010dit\u00e9 v\u00fd\u0161e.  <\/p>\n\n<p class=\"wp-block-paragraph\">Z\u00e1sadn\u00ed je, \u017ee sazba nen\u00ed ur\u010dov\u00e1na ani v\u00fdhradn\u011b cenou, ani v\u00fdhradn\u011b velikost\u00ed. Syst\u00e9m <strong>kombinuje plochu a cenu<\/strong> a pracuje se dv\u011bma p\u00e1ry prahov\u00fdch hodnot: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Prahov\u00e1 hodnota pro 5 %: prvn\u00edch <\/strong> <strong>130 m\u00b2<\/strong> zastav\u011bn\u00e9 plochy a prvn\u00edch <strong>350 000 EUR<\/strong> z ceny.<\/li>\n\n\n\n<li><strong>Absolutn\u00ed limity: 190 m\u00b2<\/strong> plochy a <strong>475 000 EUR<\/strong> ceny. Jakmile dojde k p\u0159ekro\u010den\u00ed kter\u00e9koli z t\u011bchto hodnot, n\u00e1rok na sn\u00ed\u017eenou sazbu zcela zanik\u00e1. <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Star\u0161\u00ed nemovitosti prod\u00e1van\u00e9 na sekund\u00e1rn\u00edm trhu (z druh\u00e9 ruky) jsou <strong>obecn\u011b zcela osvobozeny od DPH<\/strong> \u2013 nam\u00edsto DPH se uplat\u0148uj\u00ed poplatky za p\u0159evod. Sn\u00ed\u017een\u00e1 sazba 5 % se proto vztahuje pouze na nov\u00e9 nemovitosti p\u0159i jejich prvn\u00edm prodeji. <\/p>\n\n<h1 class=\"wp-block-heading\"><strong>Kdy se uplat\u0148uje sn\u00ed\u017een\u00e1 sazba 5 %<\/strong><\/h1>\n\n<p class=\"wp-block-paragraph\">Sn\u00ed\u017een\u00e1 sazba se uplat\u0148uje pouze v p\u0159\u00edpad\u011b, \u017ee jsou spln\u011bny <strong>v\u0161echny<\/strong> n\u00e1sleduj\u00edc\u00ed podm\u00ednky:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Nov\u00e1 nemovitost<\/strong> \u2013 prvn\u00ed prodej \/ prvn\u00ed u\u017e\u00edv\u00e1n\u00ed, nejedn\u00e1 se o prodej z druh\u00e9 ruky.<\/li>\n\n\n\n<li><strong>Kupuj\u00edc\u00edm je fyzick\u00e1 osoba<\/strong> (nikoli spole\u010dnost). St\u00e1tn\u00ed p\u0159\u00edslu\u0161nost nehraje roli \u2013 \u00fa\u010dastnit se mohou jak ob\u010dan\u00e9 EU, tak ob\u010dan\u00e9 ze zem\u00ed mimo EU. <\/li>\n\n\n\n<li><strong>Tato nemovitost slou\u017e\u00ed jako hlavn\u00ed a trval\u00e9 bydli\u0161t\u011b na Kypru<\/strong>.<\/li>\n\n\n\n<li>Trval\u00fd pobyt se zachov\u00e1v\u00e1 po dobu nejm\u00e9n\u011b <strong>10 let<\/strong> (viz povinnosti n\u00ed\u017ee).<\/li>\n\n\n\n<li><strong>Plocha i cena se pohybuj\u00ed v r\u00e1mci stanoven\u00fdch limit\u016f<\/strong> \u2013 a\u017e 190 m\u00b2 a a\u017e 475 000 \u20ac.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>Pozn\u00e1mka: Status <\/strong>\u201eda\u0148ov\u00e9ho rezidenta Kypru\u201c nen\u00ed podm\u00ednkou. Rozhoduj\u00edc\u00ed je, aby dan\u00e1 nemovitost byla va\u0161\u00edm hlavn\u00edm bydli\u0161t\u011bm na Kypru \u2013 sn\u00ed\u017eenou sazbu tedy m\u016f\u017ee z\u00edskat i cizinec, kter\u00fd se tam p\u0159est\u011bhuje. <\/p>\n\n<h1 class=\"wp-block-heading\"><strong>Omezen\u00ed t\u00fdkaj\u00edc\u00ed se oblasti a ceny<\/strong><\/h1>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><\/th><th><strong>Rozloha \u00fazem\u00ed<\/strong><\/th><th><strong>Cena (bez DPH)<\/strong><\/th><\/tr><\/thead><tbody><tr><td><strong>Prahov\u00e1 hodnota, do kter\u00e9 se uplat\u0148uje sazba 5 %<\/strong><\/td><td>prvn\u00edch 130 m\u00b2<\/td><td>prvn\u00edch 350 000 \u20ac<\/td><\/tr><tr><td><strong>Absolutn\u00ed strop (nad n\u00edm ji\u017e nen\u00ed mo\u017en\u00e9 dos\u00e1hnout 5% n\u00e1roku)<\/strong><\/td><td>190 m\u00b2<\/td><td>475 000 \u20ac<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">Pokud nemovitost <strong>p\u0159ekro\u010d\u00ed by\u0165 jen jeden z t\u011bchto limit\u016f<\/strong> (v\u00edce ne\u017e 190 m\u00b2 nebo v\u00edce ne\u017e 475 000 EUR), nelze sn\u00ed\u017eenou sazbu v\u016fbec uplatnit a <strong>z cel\u00e9 kupn\u00ed ceny se \u00fa\u010dtuje sazba 19 %<\/strong> \u2013 nikoli pouze <strong>z<\/strong> \u010d\u00e1stky p\u0159esahuj\u00edc\u00ed limit.<\/p>\n\n<h1 class=\"wp-block-heading\"><strong>Jak se vypo\u010d\u00edt\u00e1v\u00e1 DPH<\/strong><\/h1>\n\n<h2 class=\"wp-block-heading\"><strong>A) Nemovitost spadaj\u00edc\u00ed do stanoven\u00fdch limit\u016f (do 190 m\u00b2 a do 475 000 \u20ac)<\/strong><\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>5 %<\/strong> z \u010d\u00e1sti do 130 m\u00b2 a do 350 000 EUR<\/li>\n\n\n\n<li><strong>19 %<\/strong> z \u010d\u00e1sti p\u0159esahuj\u00edc\u00ed 130 m\u00b2 \/ p\u0159esahuj\u00edc\u00ed 350 000 EUR<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\"><strong>B) Nemovitost p\u0159esahuj\u00edc\u00ed stanovenou horn\u00ed hranici (v\u00edce ne\u017e 190 m\u00b2 nebo v\u00edce ne\u017e 475 000 \u20ac)<\/strong><\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>19 %<\/strong> z celkov\u00e9 kupn\u00ed ceny (bez sn\u00ed\u017een\u00e9 sazby)<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\"><strong>Praktick\u00e9 p\u0159\u00edklady<\/strong><\/h2>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>Cena \/ plocha<\/strong><\/th><th><strong>Pro\u010d<\/strong><\/th><th><strong>V\u00fdpo\u010det<\/strong><\/th><th><strong>Celkov\u00e1 DPH<\/strong><\/th><\/tr><\/thead><tbody><tr><td>300 000 \u20ac \/ 110 m\u00b2<\/td><td>Plocha a cena pod prahovou hodnotou \u2192 celkov\u00e1 \u010d\u00e1stka s 5 % sazbou<\/td><td>300 000 \u00d7 5 %<\/td><td><strong>15 000 \u20ac<\/strong><\/td><\/tr><tr><td>420 000 \u20ac \/ 160 m\u00b2<\/td><td>Plocha do 190 m\u00b2, cena nad 350 000 \u20ac \u2192 kombinovan\u00e1 sazba<\/td><td>350 000 \u00d7 5 % + 70 000 \u00d7 19 %<\/td><td><strong>30 800 \u20ac<\/strong>(\u2248 7,3 %)<\/td><\/tr><tr><td>600 000 \u20ac \/ 180 m\u00b2<\/td><td>Cena <strong>nad 475 000 \u20ac<\/strong> \u2192 5 % se zcela ru\u0161\u00ed<\/td><td>600 000 \u00d7 19 %<\/td><td><strong>114 000 \u20ac<\/strong><\/td><\/tr><tr><td>450 000 \u20ac \/ 210 m\u00b2<\/td><td>Plocha <strong>nad 190 m\u00b2<\/strong> \u2192 5% sleva se zcela ru\u0161\u00ed (i kdy\u017e je cena ni\u017e\u0161\u00ed ne\u017e 475 000 \u20ac)<\/td><td>450 000 \u00d7 19 %<\/td><td><strong>85 500 \u20ac<\/strong><\/td><\/tr><tr><td>investice \/ pron\u00e1jem<\/td><td>Nejedn\u00e1 se o hlavn\u00ed bydli\u0161t\u011b \u2192 v\u017edy 19 %, bez ohledu na lokalitu \u010di cenu<\/td><td>celkov\u00e1 cena \u00d7 19 %<\/td><td><strong>19 % z ceny<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\"><strong>Pozn\u00e1mka k v\u00fdpo\u010dtu: <\/strong>P\u0159esn\u00e9 <strong>rozd\u011blen\u00ed v pom\u011bru <\/strong>5 %\/19 % (podle ceny a podle m\u00b2) stanov\u00ed da\u0148ov\u00fd \u00fa\u0159ad na z\u00e1klad\u011b konkr\u00e9tn\u00ed nemovitosti. Uveden\u00e9 \u00fadaje jsou pouze orienta\u010dn\u00ed \u2013 v p\u0159\u00edpad\u011b skute\u010dn\u00e9ho n\u00e1kupu si nechte v\u00fdpo\u010det ov\u011b\u0159it u pr\u00e1vn\u00edka nebo da\u0148ov\u00e9ho poradce. <\/p>\n\n<h1 class=\"wp-block-heading\"><strong>Kdy se uplat\u0148uje standardn\u00ed sazba 19 %<\/strong><\/h1>\n\n<p class=\"wp-block-paragraph\">Sazba 19 % z celkov\u00e9 kupn\u00ed ceny se v\u017edy uplat\u0148uje, pokud nastane alespo\u0148 jedna z n\u00e1sleduj\u00edc\u00edch situac\u00ed:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>plocha nemovitosti p\u0159esahuje <strong>190 m\u00b2<\/strong>,<\/li>\n\n\n\n<li>cena p\u0159esahuje <strong>475 000 \u20ac<\/strong>,<\/li>\n\n\n\n<li>nemovitost se kupuje <strong>jako investice<\/strong> (pron\u00e1jem, Airbnb, rekrea\u010dn\u00ed d\u016fm),<\/li>\n\n\n\n<li>nemovitost <strong>neslou\u017e\u00ed jako hlavn\u00ed bydli\u0161t\u011b<\/strong>,<\/li>\n\n\n\n<li>kupuj\u00edc\u00ed je <strong>pr\u00e1vnick\u00e1 osoba (spole\u010dnost)<\/strong>.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Pokud se byt nebo d\u016fm kupuje za \u00fa\u010delem pron\u00e1jmu nebo jako investice, <strong>uplat\u0148uje se sazba 19 % z cel\u00e9 kupn\u00ed ceny bez ohledu na rozlohu \u010di hodnotu<\/strong> nemovitosti.<\/p>\n\n<h1 class=\"wp-block-heading\"><strong>Hlavn\u00ed povinnosti a upozorn\u011bn\u00ed<\/strong><\/h1>\n\n<ul class=\"wp-block-list\">\n<li><strong>Podm\u00ednka 10 let: <\/strong>nemovitost <strong>mus\u00edte <\/strong>po dobu 10 let vyu\u017e\u00edvat jako sv\u00e9 hlavn\u00ed bydli\u0161t\u011b.<\/li>\n\n\n\n<li><strong>Vr\u00e1cen\u00ed rozd\u00edlu (clawback): pokud <\/strong>nemovitost b\u011bhem t\u011bchto 10 let prod\u00e1te nebo pronajmete, mus\u00edte <strong>to <\/strong>do <strong>30 dn\u016f<\/strong> nahl\u00e1sit da\u0148ov\u00e9mu \u00fa\u0159adu a uhradit pom\u011brnou \u010d\u00e1st rozd\u00edlu mezi 5 % a 19 % za zb\u00fdvaj\u00edc\u00ed roky.<\/li>\n\n\n\n<li><strong>Opakovan\u00e9 vyu\u017eit\u00ed: <\/strong>sn\u00ed\u017eenou <strong>sazbu <\/strong>lze znovu uplatnit na nov\u00e9 hlavn\u00ed bydli\u0161t\u011b \u2013 pokud odhl\u00e1s\u00edte p\u0159edchoz\u00ed nemovitost a vr\u00e1t\u00edte pom\u011brnou \u010d\u00e1st DPH. (P\u016fvodn\u00ed pravidlo, podle kter\u00e9ho bylo mo\u017en\u00e9 5 % uplatnit pouze jednou, ji\u017e ve sv\u00e9 p\u016fvodn\u00ed podob\u011b neplat\u00ed.) <\/li>\n\n\n\n<li><strong>Prodej z druh\u00e9 ruky: <\/strong>na n\u011bj se sn\u00ed\u017een\u00e1 <strong>sazba <\/strong>nevztahuje \u2013 star\u0161\u00ed nemovitost je obvykle zcela osvobozena od DPH (plat\u00ed se v\u0161ak poplatky za p\u0159evod).<\/li>\n\n\n\n<li><strong>Osoby se zdravotn\u00edm posti\u017een\u00edm: maj\u00ed <\/strong>n\u00e1rok na 5 % z prvn\u00edch 190 m\u00b2 hlavn\u00edho bydli\u0161t\u011b.<\/li>\n\n\n\n<li><strong>Star\u0161\u00ed projekty: u <\/strong>projekt\u016f, u nich\u017e bylo stavebn\u00ed povolen\u00ed vyd\u00e1no nebo \u017e\u00e1dost pod\u00e1na p\u0159ed stanoven\u00fdmi term\u00edny, se mohou uplatnit p\u0159echodn\u00e1 (star\u00e1) pravidla; tato \u00faleva je prodlou\u017eena do 31. prosince 2026.<\/li>\n<\/ul>\n\n<h1 class=\"wp-block-heading\"><strong>Jak po\u017e\u00e1dat o sn\u00ed\u017eenou sazbu<\/strong><\/h1>\n\n<ul class=\"wp-block-list\">\n<li>\u017d\u00e1dost (prohl\u00e1\u0161en\u00ed) se pod\u00e1v\u00e1 na <strong>\u00fa\u0159edn\u00edm formul\u00e1\u0159i u da\u0148ov\u00e9ho \u00fa\u0159adu<\/strong> (da\u0148ov\u00e9mu komisa\u0159i).<\/li>\n\n\n\n<li>V p\u0159\u00edloze jsou p\u0159ilo\u017eeny podp\u016frn\u00e9 dokumenty \u2013 nap\u0159. doklad toto\u017enosti, kupn\u00ed smlouva, stavebn\u00ed povolen\u00ed a doklad o tom, \u017ee se jedn\u00e1 o hlavn\u00ed bydli\u0161t\u011b.<\/li>\n\n\n\n<li>Tento proces obvykle zaji\u0161\u0165uje <strong>pr\u00e1vn\u00edk nebo developer<\/strong>.<\/li>\n<\/ul>\n\n<h1 class=\"wp-block-heading\"><strong>Stru\u010dn\u00fd p\u0159ehled: 5 % vs. 19 %<\/strong><\/h1>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>Krit\u00e9rium<\/strong><\/th><th><strong>5 % (sn\u00ed\u017een\u00e1 cena)<\/strong><\/th><th><strong>19 % (standardn\u00ed)<\/strong><\/th><\/tr><\/thead><tbody><tr><td><strong>Typ nemovitosti<\/strong><\/td><td>Nov\u00e9, prvn\u00ed prodej<\/td><td>Nov\u00e9 nemovitosti ur\u010den\u00e9 k investici; prodej z druh\u00e9 ruky je v\u011bt\u0161inou osvobozen od DPH<\/td><\/tr><tr><td><strong>Kupuj\u00edc\u00ed<\/strong><\/td><td>Fyzick\u00e1 osoba (jak\u00e9koli st\u00e1tn\u00ed p\u0159\u00edslu\u0161nosti)<\/td><td>Spole\u010dnost nebo osoba, kter\u00e1 si nekupuje hlavn\u00ed bydli\u0161t\u011b<\/td><\/tr><tr><td><strong>\u00da\u010del<\/strong><\/td><td>Hlavn\u00ed a trval\u00e9 bydli\u0161t\u011b<\/td><td>Investice, pron\u00e1jem, Airbnb, rekrea\u010dn\u00ed vyu\u017eit\u00ed<\/td><\/tr><tr><td><strong>Oblast<\/strong><\/td><td>a\u017e 190 m\u00b2 (5 % z prvn\u00edch 130 m\u00b2)<\/td><td>v\u00edce ne\u017e 190 m\u00b2 \u2192 19 % z celkov\u00e9 plochy<\/td><\/tr><tr><td><strong>Cena (bez DPH)<\/strong><\/td><td>a\u017e 475 000 \u20ac (5 % z prvn\u00edch 350 000 \u20ac)<\/td><td>nad 475 000 \u20ac \u2192 19 % celkem<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\"><strong>Upozorn\u011bn\u00ed: Toto <\/strong>je pouze obecn\u00fd p\u0159ehled, nejedn\u00e1 se o pr\u00e1vn\u00ed ani da\u0148ov\u00e9 poradenstv\u00ed. Kypersk\u00e1 pravidla t\u00fdkaj\u00edc\u00ed se DPH se \u010das od \u010dasu m\u011bn\u00ed (posledn\u00ed zm\u011bny byly zve\u0159ejn\u011bny v \u00fanoru 2026 s \u00fa\u010dinnost\u00ed od z\u00e1\u0159\u00ed 2026). V p\u0159\u00edpad\u011b konkr\u00e9tn\u00edho n\u00e1kupu si nechte informace a v\u00fdpo\u010det ov\u011b\u0159it kypersk\u00fdm pr\u00e1vn\u00edkem nebo da\u0148ov\u00fdm poradcem.  <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jak syst\u00e9m funguje P\u0159i koupi nov\u00e9 nemovitosti je t\u0159eba zaplatit DPH. Z\u00e1kladn\u00ed (standardn\u00ed) sazba \u010din\u00ed 19 %. Fyzick\u00e1 osoba, kter\u00e1 kupuje nemovitost jako sv\u00e9 hlavn\u00ed a trval\u00e9 bydli\u0161t\u011b, m\u016f\u017ee vyu\u017e\u00edt sn\u00ed\u017eenou sazbu ve v\u00fd\u0161i 5 % \u2013 av\u0161ak pouze do ur\u010dit\u00e9 v\u00fd\u0161e. Z\u00e1sadn\u00ed je, \u017ee sazba nen\u00ed ur\u010dov\u00e1na ani v\u00fdhradn\u011b cenou, ani v\u00fdhradn\u011b velikost\u00ed. Syst\u00e9m&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[669,676,673],"tags":[],"class_list":["post-30667","post","type-post","status-publish","format-standard","hentry","category-informace-pro-kupujici","category-nakup-jizni-kypr","category-nakup-nemovitosti"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/posts\/30667","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/comments?post=30667"}],"version-history":[{"count":2,"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/posts\/30667\/revisions"}],"predecessor-version":[{"id":35242,"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/posts\/30667\/revisions\/35242"}],"wp:attachment":[{"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/media?parent=30667"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/categories?post=30667"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/tags?post=30667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}