{"id":27585,"date":"2026-01-16T12:27:16","date_gmt":"2026-01-16T11:27:16","guid":{"rendered":"https:\/\/www.cyprusproperties.sk\/dph-5\/"},"modified":"2026-07-22T16:23:57","modified_gmt":"2026-07-22T14:23:57","slug":"dph-5","status":"publish","type":"post","link":"https:\/\/www.cyprusproperties.sk\/sk\/dph-5\/","title":{"rendered":"DPH 5 % a 19 % na ju\u017enom Cypre &#8211; s\u00fa\u010dasn\u00e9 pravidl\u00e1"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><\/p>\n\n<h1 class=\"wp-block-heading\"><strong>Ako syst\u00e9m funguje<\/strong><\/h1>\n\n<p class=\"wp-block-paragraph\">Pri k\u00fape <strong>novej<\/strong> nehnute\u013enosti je potrebn\u00e9 zaplati\u0165 DPH. Z\u00e1kladn\u00e1 (\u0161tandardn\u00e1) sadzba je <strong>19 %.<\/strong> Fyzick\u00e1 osoba, ktor\u00e1 kupuje nehnute\u013enos\u0165 ako svoje <strong>hlavn\u00e9 a trval\u00e9 bydlisko<\/strong>, m\u00f4\u017ee z\u00edska\u0165 zn\u00ed\u017een\u00fa sadzbu vo v\u00fd\u0161ke <strong>5 %<\/strong> \u2013 av\u0161ak len do ur\u010dit\u00fdch limitov.  <\/p>\n\n<p class=\"wp-block-paragraph\">K\u013e\u00fa\u010dov\u00e9 je, \u017ee sadzba nie je ur\u010den\u00e1 ani v\u00fdlu\u010dne na z\u00e1klade ceny, ani v\u00fdlu\u010dne na z\u00e1klade ve\u013ekosti. Syst\u00e9m <strong>kombinuje plochu a cenu<\/strong> a pracuje s dvoma p\u00e1rmi prahov\u00fdch hodn\u00f4t: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Prahov\u00e1 hodnota pre 5 %: prv\u00fdch <\/strong> <strong>130 m\u00b2<\/strong> zastavanej plochy a prv\u00fdch <strong>350 000 \u20ac<\/strong> z ceny.<\/li>\n\n\n\n<li><strong>Absol\u00fatne limity: 190 m\u00b2<\/strong> plochy a <strong>475 000 \u20ac<\/strong> ceny. Akon\u00e1hle d\u00f4jde k prekro\u010deniu ktor\u00e9hoko\u013evek z t\u00fdchto limitov, n\u00e1rok na zn\u00ed\u017een\u00fa sadzbu sa \u00faplne str\u00e1ca. <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Star\u0161ie nehnute\u013enosti pred\u00e1van\u00e9 na sekund\u00e1rnom trhu (z druhej ruky) s\u00fa <strong>spravidla \u00faplne osloboden\u00e9 od DPH<\/strong> \u2013 namiesto DPH sa uplat\u0148uj\u00fa poplatky za prevod vlastn\u00edctva. Zn\u00ed\u017een\u00e1 sadzba 5 % sa preto vz\u0165ahuje iba na nov\u00e9 nehnute\u013enosti pri ich prvom predaji. <\/p>\n\n<h1 class=\"wp-block-heading\"><strong>Kedy sa uplat\u0148uje zn\u00ed\u017een\u00e1 sadzba 5 %<\/strong><\/h1>\n\n<p class=\"wp-block-paragraph\">Zn\u00ed\u017een\u00e1 sadzba sa uplat\u0148uje iba vtedy, ak s\u00fa splnen\u00e9 <strong>v\u0161etky<\/strong> nasleduj\u00face podmienky:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Nov\u00e1 nehnute\u013enos\u0165<\/strong> \u2013 prv\u00fd predaj \/ prv\u00e9 pou\u017eitie, nejde o \u010fal\u0161\u00ed predaj.<\/li>\n\n\n\n<li><strong>Kupuj\u00faci je fyzick\u00e1 osoba<\/strong> (nie spolo\u010dnos\u0165). \u0160t\u00e1tna pr\u00edslu\u0161nos\u0165 nehr\u00e1 \u00falohu \u2013 o k\u00fapu sa m\u00f4\u017eu uch\u00e1dza\u0165 ob\u010dania E\u00da aj ob\u010dania mimo E\u00da. <\/li>\n\n\n\n<li><strong>T\u00e1to nehnute\u013enos\u0165 sl\u00fa\u017ei ako hlavn\u00e9 a trval\u00e9 bydlisko na Cypre<\/strong>.<\/li>\n\n\n\n<li>Pobyt sa zachov\u00e1va najmenej na <strong>10 rokov<\/strong> (pozri povinnosti ni\u017e\u0161ie).<\/li>\n\n\n\n<li><strong>Plocha a cena sa pohybuj\u00fa v r\u00e1mci stanoven\u00fdch limitov<\/strong> \u2013 do 190 m\u00b2 a do 475 000 \u20ac.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>Pozn\u00e1mka: <\/strong>\u201eda\u0148ov\u00e9 bydlisko na Cypre\u201c nie je podmienkou. Rozhoduj\u00face je, aby dan\u00e1 nehnute\u013enos\u0165 bola va\u0161\u00edm hlavn\u00fdm bydliskom na Cypre \u2013 zn\u00ed\u017een\u00fa sadzbu teda m\u00f4\u017ee z\u00edska\u0165 aj cudzinec, ktor\u00fd sa tam pres\u0165ahuje. <\/p>\n\n<h1 class=\"wp-block-heading\"><strong>Obmedzenia t\u00fdkaj\u00face sa oblasti a ceny<\/strong><\/h1>\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><\/th><th><strong>Rozloha \u00fazemia<\/strong><\/th><th><strong>Cena (bez DPH)<\/strong><\/th><\/tr><\/thead><tbody><tr><td><strong>Hranica, do ktorej sa uplat\u0148uje 5 %<\/strong><\/td><td>prv\u00fdch 130 m\u00b2<\/td><td>prv\u00fdch 350 000 \u20ac<\/td><\/tr><tr><td><strong>Absol\u00fatny strop (nad touto hranicou sa neuplat\u0148uje 5 % opr\u00e1vnenos\u0165)<\/strong><\/td><td>190 m\u00b2<\/td><td>475 000 \u20ac<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\">Ak nehnute\u013enos\u0165 <strong>prekro\u010d\u00ed hoci len jeden z limitov<\/strong> (viac ako 190 m\u00b2 alebo viac ako 475 000 \u20ac), zn\u00ed\u017een\u00e1 sadzba sa nem\u00f4\u017ee uplatni\u0165 v\u00f4bec a <strong>z celej k\u00fapnej ceny sa \u00fa\u010dtuje 19 %<\/strong> \u2013 nie len z \u010dasti presahuj\u00facej limit.<\/p>\n\n<h1 class=\"wp-block-heading\"><strong>Ako sa vypo\u010d\u00edtava DPH<\/strong><\/h1>\n\n<h2 class=\"wp-block-heading\"><strong>A) Nehnute\u013enos\u0165 v r\u00e1mci stanoven\u00fdch limitov (do 190 m\u00b2 a do 475 000 \u20ac)<\/strong><\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>5 %<\/strong> z \u010dasti do 130 m\u00b2 a do 350 000 \u20ac<\/li>\n\n\n\n<li><strong>19 %<\/strong> z \u010dasti nad 130 m\u00b2 \/ nad 350 000 \u20ac<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\"><strong>B) Nehnute\u013enos\u0165 presahuj\u00faca stanoven\u00fa horn\u00fa hranicu (viac ako 190 m\u00b2 alebo viac ako 475 000 \u20ac)<\/strong><\/h2>\n\n<ul class=\"wp-block-list\">\n<li><strong>19 %<\/strong> z celkovej k\u00fapnej ceny (bez zn\u00ed\u017eenej sadzby)<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\"><strong>Praktick\u00e9 pr\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>Pre\u010do<\/strong><\/th><th><strong>V\u00fdpo\u010det<\/strong><\/th><th><strong>Celkov\u00e1 suma 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 suma pri sadzbe 5 %<\/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 sadzba<\/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 % z\u013eava sa \u00faplne 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 % z\u013eava sa \u00faplne ru\u0161\u00ed (aj ke\u010f je cena ni\u017e\u0161ia ako 475 000 \u20ac)<\/td><td>450 000 \u00d7 19 %<\/td><td><strong>85 500 \u20ac<\/strong><\/td><\/tr><tr><td>invest\u00edcia \/ pren\u00e1jom<\/td><td>Nie je to hlavn\u00e9 bydlisko \u2192 v\u017edy 19 %, bez oh\u013eadu na rozlohu alebo 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>Presn\u00e9 <strong>rozdelenie v pomere <\/strong>5 %\/19 % (pod\u013ea ceny a pod\u013ea m\u00b2) stanovuje da\u0148ov\u00fd \u00farad na z\u00e1klade konkr\u00e9tnej nehnute\u013enosti. Uveden\u00e9 \u010d\u00edsla s\u00fa orienta\u010dn\u00e9 \u2013 v pr\u00edpade skuto\u010dn\u00e9ho n\u00e1kupu si nechajte v\u00fdpo\u010det potvrdi\u0165 pr\u00e1vnikom alebo da\u0148ov\u00fdm poradcom. <\/p>\n\n<h1 class=\"wp-block-heading\"><strong>Ke\u010f sa uplat\u0148uje \u0161tandardn\u00e1 sadzba 19 %<\/strong><\/h1>\n\n<p class=\"wp-block-paragraph\">Sadzba 19 % z celkovej k\u00fapnej ceny sa v\u017edy uplat\u0148uje, ak nastane aspo\u0148 jedna z t\u00fdchto situ\u00e1ci\u00ed:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>plocha nehnute\u013enosti presahuje <strong>190 m\u00b2<\/strong>,<\/li>\n\n\n\n<li>ak cena presahuje <strong>475 000 \u20ac<\/strong>,<\/li>\n\n\n\n<li>nehnute\u013enos\u0165 sa kupuje <strong>ako invest\u00edcia<\/strong> (na pren\u00e1jom, cez Airbnb, ako rekrea\u010dn\u00fd dom),<\/li>\n\n\n\n<li>nehnute\u013enos\u0165 sa <strong>nepou\u017e\u00edva ako hlavn\u00e9 bydlisko<\/strong>,<\/li>\n\n\n\n<li>kupuj\u00faci je <strong>pr\u00e1vnick\u00e1 osoba (spolo\u010dnos\u0165)<\/strong>.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Ak sa byt alebo dom kupuje na pren\u00e1jom alebo ako invest\u00edcia, <strong>sadzba 19 % sa vz\u0165ahuje na cel\u00fa k\u00fapnu cenu bez oh\u013eadu na rozlohu alebo hodnotu<\/strong>.<\/p>\n\n<h1 class=\"wp-block-heading\"><strong>K\u013e\u00fa\u010dov\u00e9 povinnosti a upozornenia<\/strong><\/h1>\n\n<ul class=\"wp-block-list\">\n<li><strong>Podmienka t\u00fdkaj\u00faca sa 10-ro\u010dn\u00e9ho obdobia: <\/strong>nehnute\u013enos\u0165 <strong>mus\u00edte <\/strong>10 rokov vyu\u017e\u00edva\u0165 ako svoje hlavn\u00e9 bydlisko.<\/li>\n\n\n\n<li><strong>Vr\u00e1tenie rozdielu (clawback): ak <\/strong>nehnute\u013enos\u0165 po\u010das t\u00fdchto 10 rokov pred\u00e1te alebo prenajmete, ste povinn\u00ed o tom do <strong>30 dn\u00ed<\/strong> informova\u0165 da\u0148ov\u00fd \u00farad a vr\u00e1ti\u0165 pomern\u00fa \u010das\u0165 rozdielu medzi 5 % a 19 % za zost\u00e1vaj\u00face roky.<\/li>\n\n\n\n<li><strong>Opakovan\u00e9 vyu\u017eitie: <\/strong>zn\u00ed\u017een\u00fa <strong>sadzbu <\/strong>je mo\u017en\u00e9 op\u00e4\u0165 vyu\u017ei\u0165 pri k\u00fape nov\u00e9ho hlavn\u00e9ho bydliska \u2013 ak zru\u0161\u00edte registr\u00e1ciu predch\u00e1dzaj\u00facej nehnute\u013enosti a uhrad\u00edte pomern\u00fa \u010das\u0165 DPH. (P\u00f4vodn\u00e9 pravidlo, pod\u013ea ktor\u00e9ho bolo mo\u017en\u00e9 5 % vyu\u017ei\u0165 len raz, u\u017e v p\u00f4vodnej podobe neplat\u00ed.) <\/li>\n\n\n\n<li><strong>Predaj z druhej ruky: <\/strong>na\u0148 sa zn\u00ed\u017een\u00e1 <strong>sadzba <\/strong>nevz\u0165ahuje \u2013 star\u0161ia nehnute\u013enos\u0165 je zvy\u010dajne \u00faplne osloboden\u00e1 od DPH (uplat\u0148uj\u00fa sa poplatky za prevod).<\/li>\n\n\n\n<li><strong>Osoby so zdravotn\u00fdm postihnut\u00edm: maj\u00fa <\/strong>n\u00e1rok na 5 % z prv\u00fdch 190 m\u00b2 hlavn\u00e9ho bydliska.<\/li>\n\n\n\n<li><strong>Star\u0161ie projekty: v pr\u00edpade <\/strong>projektov, pri ktor\u00fdch bolo stavebn\u00e9 povolenie vydan\u00e9 alebo \u017eiados\u0165 podan\u00e1 pred stanoven\u00fdmi term\u00ednmi, sa m\u00f4\u017eu uplat\u0148ova\u0165 prechodn\u00e9 (star\u00e9) pravidl\u00e1; t\u00e1to v\u00fdnimka sa predl\u017euje do 31. decembra 2026.<\/li>\n<\/ul>\n\n<h1 class=\"wp-block-heading\"><strong>Ako po\u017eiada\u0165 o zn\u00ed\u017een\u00fa sadzbu<\/strong><\/h1>\n\n<ul class=\"wp-block-list\">\n<li>\u017diados\u0165 (vyhl\u00e1senie) sa pod\u00e1va na <strong>\u00faradnom formul\u00e1ri na da\u0148ovom \u00farade<\/strong> (da\u0148ov\u00e9mu komis\u00e1rovi).<\/li>\n\n\n\n<li>Prilo\u017een\u00e9 s\u00fa podporn\u00e9 dokumenty \u2013 napr. doklad toto\u017enosti, k\u00fapna zmluva, stavebn\u00e9 povolenie a doklad o tom, \u017ee ide o hlavn\u00e9 bydlisko.<\/li>\n\n\n\n<li>Tento proces zvy\u010dajne vybavuje <strong>pr\u00e1vnik alebo developer<\/strong>.<\/li>\n<\/ul>\n\n<h1 class=\"wp-block-heading\"><strong>Stru\u010dn\u00fd preh\u013ead: 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 % (zn\u00ed\u017een\u00e1)<\/strong><\/th><th><strong>19 % (\u0161tandardn\u00e9)<\/strong><\/th><\/tr><\/thead><tbody><tr><td><strong>Typ nehnute\u013enosti<\/strong><\/td><td>Nov\u00e9, prv\u00fd predaj<\/td><td>Novostavba na investi\u010dn\u00e9 \u00fa\u010dely; pri \u010fal\u0161om predaji sa v\u00e4\u010d\u0161inou ne\u00fa\u010dtuje DPH<\/td><\/tr><tr><td><strong>Kupuj\u00faci<\/strong><\/td><td>Jednotlivec (ak\u00e1ko\u013evek \u0161t\u00e1tna pr\u00edslu\u0161nos\u0165)<\/td><td>Spolo\u010dnos\u0165 alebo osoba, ktor\u00e1 si nekupuje hlavn\u00e9 bydlisko<\/td><\/tr><tr><td><strong>\u00da\u010del<\/strong><\/td><td>Hlavn\u00e9 a trval\u00e9 bydlisko<\/td><td>Invest\u00edcia, pren\u00e1jom, Airbnb, rekrea\u010dn\u00e9 vyu\u017eitie<\/td><\/tr><tr><td><strong>Oblas\u0165<\/strong><\/td><td>a\u017e 190 m\u00b2 (5 % z prv\u00fdch 130 m\u00b2)<\/td><td>viac ako 190 m\u00b2 \u2192 19 % celkovo<\/td><\/tr><tr><td><strong>Cena (bez DPH)<\/strong><\/td><td>a\u017e do v\u00fd\u0161ky 475 000 \u20ac (5 % z prv\u00fdch 350 000 \u20ac)<\/td><td>viac ako 475 000 \u20ac \u2192 19 % celkovo<\/td><\/tr><\/tbody><\/table><\/figure>\n\n<p class=\"wp-block-paragraph\"><strong>Upozornenie: Toto <\/strong>je v\u0161eobecn\u00fd preh\u013ead, nie pr\u00e1vne ani da\u0148ov\u00e9 poradenstvo. Pravidl\u00e1 t\u00fdkaj\u00face sa DPH na Cypre sa \u010das od \u010dasu menia (najnov\u0161ie zmeny boli uverejnen\u00e9 vo febru\u00e1ri 2026 s \u00fa\u010dinnos\u0165ou od septembra 2026). V pr\u00edpade konkr\u00e9tneho n\u00e1kupu si nechajte inform\u00e1cie a v\u00fdpo\u010det overi\u0165 cypersk\u00fdm pr\u00e1vnikom alebo da\u0148ov\u00fdm poradcom.  <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ako syst\u00e9m funguje Pri k\u00fape novej nehnute\u013enosti je potrebn\u00e9 zaplati\u0165 DPH. Z\u00e1kladn\u00e1 (\u0161tandardn\u00e1) sadzba je 19 %. Fyzick\u00e1 osoba, ktor\u00e1 kupuje nehnute\u013enos\u0165 ako svoje hlavn\u00e9 a trval\u00e9 bydlisko, m\u00f4\u017ee z\u00edska\u0165 zn\u00ed\u017een\u00fa sadzbu vo v\u00fd\u0161ke 5 % \u2013 av\u0161ak len do ur\u010dit\u00fdch limitov. K\u013e\u00fa\u010dov\u00e9 je, \u017ee sadzba nie je ur\u010den\u00e1 ani v\u00fdlu\u010dne na z\u00e1klade ceny, ani&#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":[541,546,601],"tags":[],"class_list":["post-27585","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\/27585","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=27585"}],"version-history":[{"count":5,"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/posts\/27585\/revisions"}],"predecessor-version":[{"id":35247,"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/posts\/27585\/revisions\/35247"}],"wp:attachment":[{"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/media?parent=27585"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/categories?post=27585"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cyprusproperties.sk\/sk\/wp-json\/wp\/v2\/tags?post=27585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}