{"id":30687,"date":"2026-01-16T11:54:01","date_gmt":"2026-01-16T10:54:01","guid":{"rendered":"https:\/\/www.cyprusproperties.sk\/dan-z-pronajmu-a-dan-z-prijmu-z-nemovitosti-na-jiznim-kypru\/"},"modified":"2026-02-01T21:24:11","modified_gmt":"2026-02-01T20:24:11","slug":"dan-z-pronajmu-a-dan-z-prijmu-z-nemovitosti-na-jiznim-kypru","status":"publish","type":"post","link":"https:\/\/www.cyprusproperties.sk\/cs\/dan-z-pronajmu-a-dan-z-prijmu-z-nemovitosti-na-jiznim-kypru\/","title":{"rendered":"Da\u0148 z pron\u00e1jmu a da\u0148 z p\u0159\u00edjmu z nemovitost\u00ed na ji\u017en\u00edm Kypru"},"content":{"rendered":"\n

\ud83d\udcb0 Z\u00e1kladn\u00ed informace<\/strong>P\u0159\u00edjmy z pron\u00e1jmu nemovitost\u00ed na ji\u017en\u00edm Kypru podl\u00e9haj\u00ed dani z p\u0159\u00edjmu<\/strong> podle z\u00e1kon\u016f Kypersk\u00e9 republiky.Zdan\u011bn\u00ed z\u00e1vis\u00ed na da\u0148ov\u00e9m domicilu majitele, typu pron\u00e1jmu (kr\u00e1tkodob\u00fd\/dlouhodob\u00fd) a v\u00fd\u0161i \u010dist\u00e9ho p\u0159\u00edjmu.<\/p>\n\n

Kypr m\u00e1 jednu z nejni\u017e\u0161\u00edch efektivn\u00edch da\u0148ov\u00fdch sazeb v EU a nab\u00edz\u00ed majitel\u016fm nemovitost\u00ed \u0159adu osvobozen\u00ed a \u00falev.<\/p>\n\n

\n\n

1\ufe0f\u20e3 Kdo je da\u0148ov\u00fdm rezidentem<\/strong>Osoba se st\u00e1v\u00e1 da\u0148ov\u00fdm rezidentem Kypersk\u00e9 republiky, pokud spl\u0148uje:<\/p>\n\n

Pravidlo<\/th>Podm\u00ednky<\/th><\/tr><\/thead>
Pravidlo 60 dn\u016f<\/td>Pob\u00fdvat alespo\u0148 60 dn\u00ed v roce, nevykon\u00e1vat \u010dinnost v jin\u00e9m st\u00e1t\u011b, vlastnit nemovitost a m\u00edt trval\u00e9 bydli\u0161t\u011b na Kypru.<\/td><\/tr>
Pravidlo 183 dn\u016f<\/td>Pobyt alespo\u0148 183 dn\u00ed v roce<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

\ud83d\udca1 Rezidenti plat\u00ed da\u0148 z celosv\u011btov\u00fdch p\u0159\u00edjm\u016f.Nerezidenti plat\u00ed da\u0148 pouze z p\u0159\u00edjm\u016f plynouc\u00edch z Kypru (nap\u0159. z pron\u00e1jmu nemovitost\u00ed na Kypru).<\/p>\n\n

\n\n

2\ufe0f\u20e3 Typy pron\u00e1jmu a da\u0148ov\u00e9 zach\u00e1zen\u00ed<\/strong><\/p>\n\n

Typ pron\u00e1jmu<\/th>Popis<\/th>Zdan\u011bn\u00ed<\/th><\/tr><\/thead>
Dlouhodob\u00fd pron\u00e1jem<\/td>Reziden\u010dn\u00ed, obvykle 6-12 m\u011bs\u00edc\u016f<\/td>Da\u0148 z p\u0159\u00edjmu podle sazeb<\/td><\/tr>
Kr\u00e1tkodob\u00fd pron\u00e1jem (Airbnb, Booking)<\/td>Turistick\u00e9 pron\u00e1jmy<\/td>Da\u0148 z p\u0159\u00edjmu + DPH, pokud je p\u0159ekro\u010dena prahov\u00e1 hodnota<\/td><\/tr>
Komer\u010dn\u00ed pron\u00e1jem (kancel\u00e1\u0159e, obchody)<\/td>Pron\u00e1jem pro obchodn\u00ed \u00fa\u010dely<\/td>Da\u0148 z p\u0159\u00edjmu + p\u0159\u00edsp\u011bvky v z\u00e1vislosti na pr\u00e1vn\u00ed form\u011b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n
\n\n

3\ufe0f\u20e3 V\u00fdpo\u010det dan\u011b z pron\u00e1jmu<\/strong>Da\u0148 se po\u010d\u00edt\u00e1 z \u010dist\u00e9ho p\u0159\u00edjmu<\/strong> = p\u0159\u00edjem z pron\u00e1jmu – v\u00fddaje (nap\u0159. spr\u00e1va, opravy, poji\u0161t\u011bn\u00ed, poplatky za slu\u017eby).<\/p>\n\n

Da\u0148ov\u00e1 p\u00e1sma (2025):<\/strong><\/p>\n\n

Ro\u010dn\u00ed \u010dist\u00fd p\u0159\u00edjem<\/th>Sazba dan\u011b<\/th><\/tr><\/thead>
a\u017e 19 500 EUR<\/td>0 %<\/td><\/tr>
\u20ac19,501 – 28,000<\/td>20 %<\/td><\/tr>
\u20ac28,001 – 36,300<\/td>25 %<\/td><\/tr>
\u20ac36,301 – 60,000<\/td>30 %<\/td><\/tr>
nad 60 000 EUR<\/td>35 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

\ud83d\udca1 V\u011bt\u0161ina b\u011b\u017en\u00fdch vlastn\u00edk\u016f (s 1-2 byty) nep\u0159es\u00e1hne 19 500 eur ro\u010dn\u011b \u2192 0 % da\u0148.<\/p>\n\n

\n\n

4\ufe0f\u20e3 P\u0159\u00edklad v\u00fdpo\u010dtu<\/strong>P\u0159\u00edjem z pron\u00e1jmu: 1 200 eur\/m\u011bs\u00edc = 14 400 eur\/rok.<\/p>\n\n

V\u00fddaje (spr\u00e1va, \u00fadr\u017eba): EUR\/rok<\/p>\n\n

\u010cist\u00fd p\u0159\u00edjem = 13 400 EUR \u2192 da\u0148 = 0 EUR<\/p>\n\n

Pokud by \u010dist\u00fd p\u0159\u00edjem \u010dinil 25 000 EUR, da\u0148 by se vypo\u010d\u00edtala takto:<\/p>\n\n

19 500 \u00d7 0 % = 0 \u20ac5 500 \u00d7 20 % = 1 100 \u20ac\u27a1\ufe0f Da\u0148 = 1 100 \u20ac\/rok.<\/p>\n\n

\n\n

5\ufe0f\u20e3 Obrat a DPH z pron\u00e1jmu<\/strong><\/p>\n\n

    \n
  • Dlouhodob\u00fd pron\u00e1jem (obytn\u00e9 prostory) = osvobozeno od DPH<\/li>\n\n\n\n
  • Kr\u00e1tkodob\u00fd pron\u00e1jem (do 30 dn\u016f, turistick\u00fd) = m\u016f\u017ee podl\u00e9hat 9 % DPH,<\/strong> pokud ro\u010dn\u00ed obrat p\u0159es\u00e1hne 15 600 EUR.<\/li>\n\n\n\n
  • Registrace k DPH vy\u017eaduje veden\u00ed \u00fa\u010detnictv\u00ed a vystavov\u00e1n\u00ed faktur<\/li>\n<\/ul>\n\n

    \ud83d\udca1 V praxi v\u011bt\u0161ina b\u011b\u017en\u00fdch pronaj\u00edmatel\u016f nedosahuje t\u00e9to hranice \u2192 bez DPH<\/p>\n\n

    \n\n

    6\ufe0f\u20e3 P\u0159\u00edsp\u011bvky (soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed a GESY<\/strong>)<\/p>\n\n

      \n
    • Pokud pronaj\u00edmatel nen\u00ed registrov\u00e1n jako podnikatel (osoba samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e1 nebo spole\u010dnost), neplat\u00ed \u017e\u00e1dn\u00e9 odvody ze<\/strong> zisku z pron\u00e1jmu – plat\u00ed pouze da\u0148 z p\u0159\u00edjmu.<\/li>\n\n\n\n
    • V p\u0159\u00edpad\u011b pron\u00e1jmu pro pr\u00e1vnick\u00e9 osoby (nap\u0159. LTD) z\u00e1vis\u00ed p\u0159\u00edsp\u011bvky na typu spole\u010dnosti.<\/li>\n<\/ul>\n\n
      \n\n

      7\ufe0f\u20e3 Dvoj\u00ed zdan\u011bn\u00ed<\/strong><\/p>\n\n

        \n
      • Kypr m\u00e1 s v\u011bt\u0161inou zem\u00ed EU (v\u010detn\u011b Slovenska, \u010ceska, Ma\u010farska, Polska, Rakouska atd.) uzav\u0159eny dohody o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed.<\/li>\n\n\n\n
      • To znamen\u00e1, \u017ee p\u0159\u00edjmy z pron\u00e1jmu nejsou zdan\u011bny dvakr\u00e1t<\/strong> – pokud jsou zdan\u011bny na Kypru, jsou zapo\u010dteny v domovsk\u00e9 zemi.<\/li>\n<\/ul>\n\n
        \n\n

        8\ufe0f\u20e3 Registrace pron\u00e1jmu<\/strong>Ka\u017ed\u00fd pronaj\u00edmatel by m\u011bl:<\/p>\n\n

          \n
        • M\u011bjte podepsanou n\u00e1jemn\u00ed smlouvu<\/strong>,<\/li>\n\n\n\n
        • Zaregistrujte jej (v p\u0159\u00edpad\u011b dlouhodob\u00e9ho pron\u00e1jmu) na okresn\u00edm pozemkov\u00e9m \u00fa\u0159ad\u011b<\/strong>,<\/li>\n\n\n\n
        • Pod\u00e1n\u00ed ro\u010dn\u00edho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed do 31. \u010dervence<\/strong> n\u00e1sleduj\u00edc\u00edho roku.<\/li>\n<\/ul>\n\n
          \n\n

          9\ufe0f\u20e3 Kr\u00e1tkodob\u00fd pron\u00e1jem (Airbnb, Booking)<\/strong><\/p>\n\n

            \n
          • Mus\u00ed b\u00fdt registrov\u00e1n u n\u00e1m\u011bstka ministerstva cestovn\u00edho ruchu (DMT<\/strong>).<\/li>\n\n\n\n
          • Pro online v\u00fdpisy je vy\u017eadov\u00e1no licen\u010dn\u00ed \u010d\u00edslo<\/li>\n\n\n\n
          • DPH mus\u00ed b\u00fdt odvedena, pokud je obrat > 15 600 EUR.<\/li>\n\n\n\n
          • Pokuty za neleg\u00e1ln\u00ed pron\u00e1jem: 500 a\u017e 5 000 eur<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

            \ud83d\udcb0 Z\u00e1kladn\u00ed informaceP\u0159\u00edjmy z pron\u00e1jmu nemovitost\u00ed na ji\u017en\u00edm Kypru podl\u00e9haj\u00ed dani z p\u0159\u00edjmu podle z\u00e1kon\u016f Kypersk\u00e9 republiky.Zdan\u011bn\u00ed z\u00e1vis\u00ed na da\u0148ov\u00e9m domicilu majitele, typu pron\u00e1jmu (kr\u00e1tkodob\u00fd\/dlouhodob\u00fd) a v\u00fd\u0161i \u010dist\u00e9ho p\u0159\u00edjmu. Kypr m\u00e1 jednu z nejni\u017e\u0161\u00edch efektivn\u00edch da\u0148ov\u00fdch sazeb v EU a nab\u00edz\u00ed majitel\u016fm nemovitost\u00ed \u0159adu osvobozen\u00ed a \u00falev. 1\ufe0f\u20e3 Kdo je da\u0148ov\u00fdm rezidentemOsoba se st\u00e1v\u00e1 da\u0148ov\u00fdm…<\/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-30687","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\/30687","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=30687"}],"version-history":[{"count":1,"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/posts\/30687\/revisions"}],"predecessor-version":[{"id":30690,"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/posts\/30687\/revisions\/30690"}],"wp:attachment":[{"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/media?parent=30687"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/categories?post=30687"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/cs\/wp-json\/wp\/v2\/tags?post=30687"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}