{"id":27505,"date":"2026-01-16T11:54:01","date_gmt":"2026-01-16T10:54:01","guid":{"rendered":"https:\/\/www.cyprusproperties.sk\/dan-z-prenajmu-a-dan-z-prijmu-z-nehnutelnosti-na-juznom-cypre\/"},"modified":"2026-01-16T11:55:15","modified_gmt":"2026-01-16T10:55:15","slug":"dan-z-prenajmu-a-dan-z-prijmu-z-nehnutelnosti-na-juznom-cypre","status":"publish","type":"post","link":"https:\/\/www.cyprusproperties.sk\/sk\/dan-z-prenajmu-a-dan-z-prijmu-z-nehnutelnosti-na-juznom-cypre\/","title":{"rendered":"Da\u0148 z pren\u00e1jmu a da\u0148 z pr\u00edjmu z nehnute\u013enost\u00ed na ju\u017enom Cypre"},"content":{"rendered":"\n

\ud83d\udcb0 Z\u00e1kladn\u00e9 inform\u00e1cie<\/strong>Pr\u00edjmy z pren\u00e1jmu nehnute\u013enost\u00ed na ju\u017enom Cypre podliehaj\u00fa<\/strong> dani z pr\u00edjmu<\/strong> pod\u013ea z\u00e1konov Cyperskej republiky.Zda\u0148ovanie z\u00e1vis\u00ed od da\u0148ovej rezidencie vlastn\u00edka, typu pren\u00e1jmu (kr\u00e1tkodob\u00fd\/dlhodob\u00fd) a v\u00fd\u0161ky \u010dist\u00e9ho pr\u00edjmu.<\/p>\n\n

Cyprus m\u00e1 jednu z najni\u017e\u0161\u00edch efekt\u00edvnych da\u0148ov\u00fdch sadzieb v E\u00da a pon\u00faka majite\u013eom nehnute\u013enost\u00ed mnoh\u00e9 v\u00fdnimky a \u00fa\u013eavy.<\/p>\n\n

\n\n

1\ufe0f\u20e3 Kto je da\u0148ov\u00fdm rezidentom<\/strong>Osoba sa st\u00e1va da\u0148ov\u00fdm rezidentom Cyperskej republiky, ak sp\u013a\u0148a:<\/p>\n\n

Pravidlo<\/th>Podmienky<\/th><\/tr><\/thead>
Pravidlo 60 dn\u00ed<\/td>Pobyt aspo\u0148 60 dn\u00ed v roku, nevykon\u00e1vanie \u010dinnost\u00ed v inom \u0161t\u00e1te, vlastn\u00edctvo nehnute\u013enosti a trval\u00fd pobyt na Cypre<\/td><\/tr>
Pravidlo 183 dn\u00ed<\/td>Pobyt aspo\u0148 183 dn\u00ed za rok<\/td><\/tr><\/tbody><\/table><\/figure>\n\n

\ud83d\udca1 Rezidenti platia da\u0148 z celosvetov\u00fdch pr\u00edjmov.Nerezidenti platia da\u0148 len z pr\u00edjmov poch\u00e1dzaj\u00facich z Cypru (napr. z pren\u00e1jmu nehnute\u013enost\u00ed na Cypre).<\/p>\n\n

\n\n

2\ufe0f\u20e3 Typy pren\u00e1jmu a da\u0148ov\u00e9 zaobch\u00e1dzanie<\/strong><\/p>\n\n

Typ pren\u00e1jmu<\/th>Popis<\/th>Zdanenie<\/th><\/tr><\/thead>
Dlhodob\u00fd pren\u00e1jom<\/td>Reziden\u010dn\u00e9, zvy\u010dajne 6-12 mesiacov<\/td>Da\u0148 z pr\u00edjmu pod\u013ea sadzieb<\/td><\/tr>
Kr\u00e1tkodob\u00fd pren\u00e1jom (Airbnb, Booking)<\/td>Turistick\u00e9 pren\u00e1jmy<\/td>Da\u0148 z pr\u00edjmu + DPH, ak je prekro\u010den\u00e1 prahov\u00e1 hodnota<\/td><\/tr>
Komer\u010dn\u00fd pren\u00e1jom (kancel\u00e1rie, obchody)<\/td>Pren\u00e1jom na obchodn\u00e9 \u00fa\u010dely<\/td>Da\u0148 z pr\u00edjmu + pr\u00edspevky v z\u00e1vislosti od pr\u00e1vnej formy<\/td><\/tr><\/tbody><\/table><\/figure>\n\n
\n\n

3\ufe0f\u20e3 V\u00fdpo\u010det dane z pren\u00e1jmu<\/strong>Da\u0148 sa po\u010d\u00edta<\/strong> z \u010dist\u00e9ho pr\u00edjmu = pr\u00edjem z pren\u00e1jmu – v\u00fddavky (napr. spr\u00e1va, opravy, poistenie, poplatky za slu\u017eby).<\/p>\n\n

Da\u0148ov\u00e9 p\u00e1sma (2025):<\/strong><\/p>\n\n

Ro\u010dn\u00fd \u010dist\u00fd pr\u00edjem<\/th>Sadzba dane<\/th><\/tr><\/thead>
a\u017e do v\u00fd\u0161ky 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\u00e4\u010d\u0161ina be\u017en\u00fdch vlastn\u00edkov (s 1-2 bytmi) nepresiahne 19 500 \u20ac ro\u010dne \u2192 0 % da\u0148.<\/p>\n\n

\n\n

4\ufe0f\u20e3 Pr\u00edklad v\u00fdpo\u010dtu<\/strong>Pr\u00edjem z pren\u00e1jmu: 1 200 eur\/mesiac = 14 400 eur\/rok<\/p>\n\n

V\u00fddavky (spr\u00e1va, \u00fadr\u017eba): \u20ac\/rok<\/p>\n\n

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

Ak by bol \u010dist\u00fd pr\u00edjem 25 000 EUR, da\u0148 by sa 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 pren\u00e1jmu<\/strong><\/p>\n\n

    \n
  • Dlhodob\u00fd pren\u00e1jom (obytn\u00e9 priestory) = osloboden\u00fd od DPH<\/li>\n\n\n\n
  • Kr\u00e1tkodob\u00fd pren\u00e1jom (do 30 dn\u00ed, turistick\u00fd) = m\u00f4\u017ee podlieha\u0165 9 % DPH, ak ro\u010dn\u00fd obrat<\/strong> presiahne 15 600 EUR<\/li>\n\n\n\n
  • Registr\u00e1cia pre DPH si vy\u017eaduje vedenie \u00fa\u010dtovn\u00edctva a vystavovanie fakt\u00far<\/li>\n<\/ul>\n\n

    \ud83d\udca1 V praxi sa v\u00e4\u010d\u0161ina be\u017en\u00fdch prenaj\u00edmate\u013eov nach\u00e1dza pod touto hranicou \u2192 bez DPH<\/p>\n\n

    \n\n

    6\ufe0f\u20e3 Pr\u00edspevky (soci\u00e1lne poistenie a GESY)<\/strong><\/p>\n\n

      \n
    • Ak prenaj\u00edmate\u013e nie je registrovan\u00fd ako podnikate\u013e (samostatne z\u00e1robkovo \u010dinn\u00e1 osoba alebo spolo\u010dnos\u0165), neplat\u00ed \u017eiadne odvody zo zisku z pren\u00e1jmu<\/strong> – plat\u00ed len da\u0148 z pr\u00edjmu<\/li>\n\n\n\n
    • V pr\u00edpade firemn\u00e9ho pren\u00e1jmu (napr. LTD) pr\u00edspevky z\u00e1visia od typu spolo\u010dnosti<\/li>\n<\/ul>\n\n
      \n\n

      7\ufe0f\u20e3 Dvojit\u00e9 zdanenie<\/strong><\/p>\n\n

        \n
      • Cyprus m\u00e1 dohody o zamedzen\u00ed dvojit\u00e9ho zdanenia s v\u00e4\u010d\u0161inou kraj\u00edn E\u00da (vr\u00e1tane Slovenska, \u010ceska, Ma\u010farska, Po\u013eska, Rak\u00faska at\u010f.)<\/li>\n\n\n\n
      • To znamen\u00e1, \u017ee pr\u00edjem z pren\u00e1jmu sa nezda\u0148uje dvakr\u00e1t –<\/strong> ak sa zdan\u00ed na Cypre, zapo\u010d\u00edta sa v domovskej krajine.<\/li>\n<\/ul>\n\n
        \n\n

        8\ufe0f\u20e3 Registr\u00e1cia pren\u00e1jmu<\/strong>Ka\u017ed\u00fd prenaj\u00edmate\u013e by mal:<\/p>\n\n

          \n
        • Majte podp\u00edsan\u00fa zmluvu o pren\u00e1jme,<\/strong><\/li>\n\n\n\n
        • Zaregistrujte ho (v pr\u00edpade dlhodob\u00e9ho pren\u00e1jmu) na okresnom pozemkovom \u00farade,<\/strong><\/li>\n\n\n\n
        • poda\u0165 ro\u010dn\u00e9 da\u0148ov\u00e9 priznanie do 31. j\u00fala<\/strong> nasleduj\u00faceho roka<\/li>\n<\/ul>\n\n
          \n\n

          9\ufe0f\u20e3 Kr\u00e1tkodob\u00fd pren\u00e1jom (Airbnb, Booking)<\/strong><\/p>\n\n

            \n
          • Mus\u00ed by\u0165 registrovan\u00fd na Ministerstve cestovn\u00e9ho ruchu (DMT)<\/strong><\/li>\n\n\n\n
          • Pre online zoznamy je potrebn\u00e9 licen\u010dn\u00e9 \u010d\u00edslo<\/li>\n\n\n\n
          • DPH sa mus\u00ed zaplati\u0165, ak je obrat > 15 600 EUR<\/li>\n\n\n\n
          • Pokuty za neleg\u00e1lny pren\u00e1jom: 500 – 5 000 EUR<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

            \ud83d\udcb0 Z\u00e1kladn\u00e9 inform\u00e1ciePr\u00edjmy z pren\u00e1jmu nehnute\u013enost\u00ed na ju\u017enom Cypre podliehaj\u00fa dani z pr\u00edjmu pod\u013ea z\u00e1konov Cyperskej republiky.Zda\u0148ovanie z\u00e1vis\u00ed od da\u0148ovej rezidencie vlastn\u00edka, typu pren\u00e1jmu (kr\u00e1tkodob\u00fd\/dlhodob\u00fd) a v\u00fd\u0161ky \u010dist\u00e9ho pr\u00edjmu. Cyprus m\u00e1 jednu z najni\u017e\u0161\u00edch efekt\u00edvnych da\u0148ov\u00fdch sadzieb v E\u00da a pon\u00faka majite\u013eom nehnute\u013enost\u00ed mnoh\u00e9 v\u00fdnimky a \u00fa\u013eavy. 1\ufe0f\u20e3 Kto je da\u0148ov\u00fdm rezidentomOsoba sa st\u00e1va 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":[541,546,601],"tags":[],"class_list":["post-27505","post","type-post","status-publish","format-standard","hentry","category-informacie-pre-kupujucich","category-kupa-nehnutelnosti","category-kupa-nehnutelnosti-juzny-cyprus"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/posts\/27505","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/comments?post=27505"}],"version-history":[{"count":1,"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/posts\/27505\/revisions"}],"predecessor-version":[{"id":27506,"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/posts\/27505\/revisions\/27506"}],"wp:attachment":[{"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/media?parent=27505"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/categories?post=27505"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/tags?post=27505"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}