{"id":7448,"date":"2026-10-13T08:36:19","date_gmt":"2026-10-13T05:36:19","guid":{"rendered":"https:\/\/residence-estate.me\/?p=7448"},"modified":"2026-10-13T08:36:21","modified_gmt":"2026-10-13T05:36:21","slug":"montenegro-rental-income-tax-2026-guide","status":"publish","type":"post","link":"https:\/\/residence-estate.me\/cs\/all\/montenegro-rental-income-tax-2026-guide\/","title":{"rendered":"Da\u0148 z p\u0159\u00edjm\u016f z pron\u00e1jmu v \u010cern\u00e9 Ho\u0159e: Pr\u016fvodce pro rok 2026"},"content":{"rendered":"<p>Pokud vlastn\u00edte nemovitost v \u010cern\u00e9 Ho\u0159e a m\u00e1te p\u0159\u00edjmy z pron\u00e1jmu, jste obecn\u011b povinni z t\u011bchto p\u0159\u00edjm\u016f zaplatit da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob. Standardn\u00ed sazba, kter\u00e1 se uplat\u0148uje na <strong>zdaniteln\u00e9 p\u0159\u00edjmy z pron\u00e1jmu<\/strong> je <strong>15%<\/strong> \u2014 kone\u010dn\u00e1 \u010d\u00e1stka, kterou dlu\u017e\u00edte, v\u0161ak z\u00e1vis\u00ed na tom, kter\u00e9 v\u00fddaje lze ode\u010d\u00edst z va\u0161eho hrub\u00e9ho p\u0159\u00edjmu a zda se ve va\u0161\u00ed lokalit\u011b uplat\u0148uje obecn\u00ed p\u0159\u00edplatek k dani. V p\u0159\u00edpad\u011b, \u017ee lze uplatnit odpo\u010det opr\u00e1vn\u011bn\u00fdch v\u00fddaj\u016f, m\u016f\u017ee samotn\u00e1 \u010dernohorsk\u00e1 da\u0148 z p\u0159\u00edjm\u016f \u010dinit m\u00e9n\u011b ne\u017e 15% hrub\u00fdch p\u0159\u00edjm\u016f z pron\u00e1jmu; obecn\u00ed p\u0159ir\u00e1\u017eka a p\u0159\u00edpadn\u00e9 da\u0148ov\u00e9 d\u016fsledky ve va\u0161\u00ed zemi bydli\u0161t\u011b mus\u00ed b\u00fdt posuzov\u00e1ny samostatn\u011b.<\/p>\n\n\n\n<p>Tato p\u0159\u00edru\u010dka vysv\u011btluje, jak funguje zdan\u011bn\u00ed p\u0159\u00edjm\u016f z pron\u00e1jmu pro jednotliv\u00e9 vlastn\u00edky nemovitost\u00ed v \u010cern\u00e9 Ho\u0159e, v\u010detn\u011b t\u0159\u00ed \u00farovn\u00ed standardn\u00edch odpo\u010dt\u016f v\u00fddaj\u016f, rozd\u00edlu mezi dlouhodob\u00fdm a turistick\u00fdm pron\u00e1jmem, povinnost\u00ed pronaj\u00edmatel\u016f bez trval\u00e9ho pobytu, postup\u016f a lh\u016ft pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a dodate\u010dn\u00fdch n\u00e1klad\u016f, kter\u00e9 ovliv\u0148uj\u00ed \u010dist\u00fd v\u00fdnos z pron\u00e1jmu. V\u00fdpo\u010dty v tomto pr\u016fvodci vych\u00e1zej\u00ed z ilustrativn\u00edch sc\u00e9n\u00e1\u0159\u016f, kter\u00e9 ukazuj\u00ed, jak se \u010d\u00edsla projevuj\u00ed v praxi.<\/p>\n\n\n\n<p><em>Da\u0148ov\u00e9 zach\u00e1zen\u00ed z\u00e1vis\u00ed na konkr\u00e9tn\u00ed situaci vlastn\u00edka a platn\u00fdch p\u0159edpisech. Jednotliv\u00e9 p\u0159\u00edpady by m\u011bl posoudit kvalifikovan\u00fd \u010dernohorsk\u00fd da\u0148ov\u00fd poradce.<\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Da\u0148 z p\u0159\u00edjm\u016f z pron\u00e1jmu v \u010cern\u00e9 Ho\u0159e v roce 2026: Kl\u00ed\u010dov\u00e9 \u00fadaje<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Da\u0148 nebo povinnost<\/th><th>Pravidlo pro rok 2026<\/th><\/tr><tr><td>Da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob z p\u0159\u00edjm\u016f z pron\u00e1jmu<\/td><td>15% z da\u0148ov\u00e9ho z\u00e1kladu<\/td><\/tr><tr><td>Standardn\u00ed odpo\u010det v\u00fddaj\u016f<\/td><td>30% v p\u0159\u00edpad\u011b, \u017ee skute\u010dn\u00e9 zp\u016fsobil\u00e9 n\u00e1klady nejsou dolo\u017eeny<\/td><\/tr><tr><td>Odpo\u010det za pron\u00e1jem nemovitosti pro turistick\u00e9 \u00fa\u010dely<\/td><td>50%, s v\u00fdhradou z\u00e1konn\u00fdch podm\u00ednek<\/td><\/tr><tr><td>Zvl\u00e1\u0161tn\u00ed odpo\u010det z p\u0159\u00edjm\u016f z pron\u00e1jmu pro turistick\u00e9 \u00fa\u010dely<\/td><td>70%, s v\u00fdhradou spln\u011bn\u00ed podm\u00ednek dohody a pr\u016fm\u011brn\u00e9 ro\u010dn\u00ed obsazenosti po dobu nejm\u00e9n\u011b 60 dn\u016f<\/td><\/tr><tr><td>Efektivn\u00ed da\u0148 z p\u0159\u00edjm\u016f s odpo\u010dtem 30%<\/td><td>10,51 TP20T hrub\u00e9ho n\u00e1jemn\u00e9ho p\u0159ed p\u0159ipo\u010dten\u00edm obecn\u00ed p\u0159ir\u00e1\u017eky<\/td><\/tr><tr><td>Efektivn\u00ed da\u0148 z p\u0159\u00edjm\u016f s odpo\u010dtem 50%<\/td><td>7,51 TP20T hrub\u00e9ho n\u00e1jemn\u00e9ho p\u0159ed p\u0159ipo\u010dten\u00edm obecn\u00ed p\u0159ir\u00e1\u017eky<\/td><\/tr><tr><td>Efektivn\u00ed da\u0148 z p\u0159\u00edjm\u016f s odpo\u010dtem 70%<\/td><td>4,51 TP20T hrub\u00e9ho n\u00e1jemn\u00e9ho p\u0159ed p\u0159ipo\u010dten\u00edm obecn\u00ed p\u0159ir\u00e1\u017eky<\/td><\/tr><tr><td>M\u011bstsk\u00e1 p\u0159ir\u00e1\u017eka<\/td><td>Obecn\u011b 13% z vym\u011b\u0159en\u00e9 dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob; 15% v Podgorici a Cetinje<\/td><\/tr><tr><td>Standardn\u00ed ro\u010dn\u00ed lh\u016fta pro pod\u00e1n\u00ed GPPFL<\/td><td>30. dubna n\u00e1sleduj\u00edc\u00edho roku, kdy je vy\u017eadov\u00e1no vlastn\u00ed nahl\u00e1\u0161en\u00ed<\/td><\/tr><tr><td>Prahov\u00e1 hodnota pro registraci k DPH<\/td><td>Obvykle 30 000 EUR p\u0159\u00edslu\u0161n\u00e9ho obratu za klouzav\u00e9 obdob\u00ed 12 m\u011bs\u00edc\u016f<\/td><\/tr><tr><td>Ro\u010dn\u00ed da\u0148 z nemovitosti<\/td><td>Odli\u0161n\u00e9 od dan\u011b z p\u0159\u00edjm\u016f z pron\u00e1jmu; obecn\u00e1 z\u00e1konn\u00e1 sazba v rozmez\u00ed 0,25\u20131% ze stanoven\u00e9 hodnoty nemovitosti<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Stru\u010dn\u00fd p\u0159\u00edklad:<\/strong> Fyzick\u00e1 osoba \u2013 pronaj\u00edmatel, kter\u00e1 ro\u010dn\u011b inkasuje 10 000 \u20ac z pron\u00e1jmu bytov\u00fdch prostor a uplat\u0148uje standardn\u00ed odpo\u010det v\u00fddaj\u016f 30%, by m\u011bla vypo\u010d\u00edtat da\u0148 z p\u0159\u00edjmu ve v\u00fd\u0161i 1 050 \u20ac. P\u0159i ilustrativn\u00ed obecn\u00ed p\u0159ir\u00e1\u017ece 13% by celkov\u00e1 \u010d\u00e1stka \u010dinila 1 186,50 \u20ac.<\/p>\n\n\n\n<p>Tyto \u00fadaje se vztahuj\u00ed na p\u0159\u00edslu\u0161n\u00e9 da\u0148ov\u00e9 sc\u00e9n\u00e1\u0159e, nikoli automaticky na ka\u017ed\u00e9ho vlastn\u00edka. Odpo\u010dty z p\u0159\u00edjm\u016f z turistick\u00e9ho pron\u00e1jmu, zach\u00e1zen\u00ed s DPH, m\u00edstn\u00ed p\u0159ir\u00e1\u017eku a po\u017eadavky na dodr\u017eov\u00e1n\u00ed p\u0159edpis\u016f pro nerezidenty je t\u0159eba posuzovat individu\u00e1ln\u011b.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Jak funguje zdan\u011bn\u00ed p\u0159\u00edjm\u016f z pron\u00e1jmu<\/h2>\n\n\n\n<p>V \u010cern\u00e9 Ho\u0159e podl\u00e9haj\u00ed p\u0159\u00edjmy z nemovitost\u00ed \u2013 v\u010detn\u011b n\u00e1jemn\u00e9ho z bytov\u00fdch a turistick\u00fdch ubytovac\u00edch za\u0159\u00edzen\u00ed \u2013 dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob (PIT) podle z\u00e1kona o dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob. Tato povinnost se vztahuje na <strong>jednotliv\u00ed vlastn\u00edci<\/strong>, a\u0165 u\u017e se jedn\u00e1 o ob\u010dany \u010cern\u00e9 Hory nebo cizince. Nez\u00e1le\u017e\u00ed na tom, kde m\u00e1te veden\u00fd bankovn\u00ed \u00fa\u010det nebo jak\u00fd pas vlastn\u00edte: pokud se nemovitost nach\u00e1z\u00ed v \u010cern\u00e9 Ho\u0159e a p\u0159in\u00e1\u0161\u00ed p\u0159\u00edjmy z pron\u00e1jmu, podl\u00e9haj\u00ed tyto p\u0159\u00edjmy \u010dernohorsk\u00fdm da\u0148ov\u00fdm p\u0159edpis\u016fm.<\/p>\n\n\n\n<p>Da\u0148 se nepo\u010d\u00edt\u00e1 z ka\u017ed\u00e9ho eura n\u00e1jemn\u00e9ho, kter\u00e9 obdr\u017e\u00edte. Z\u00e1kon naopak rozli\u0161uje mezi <strong>hrub\u00e9 p\u0159\u00edjmy z pron\u00e1jmu<\/strong> (celkov\u00e1 \u010d\u00e1stka obdr\u017een\u00e1 od n\u00e1jemn\u00edk\u016f nebo host\u016f) a <strong>zdaniteln\u00fd z\u00e1klad<\/strong> \u2014 \u010d\u00e1stka po uplatn\u011bn\u00ed opr\u00e1vn\u011bn\u00fdch odpo\u010dt\u016f. Tato <strong>Sazba 15% se vztahuje na z\u00e1klad dan\u011b<\/strong>, nikoli k hrub\u00e9 \u010d\u00e1stce. To je jeden z nej\u010dast\u011bj\u0161\u00edch zdroj\u016f nejasnost\u00ed u vlastn\u00edk\u016f nemovitost\u00ed p\u0159i odhadov\u00e1n\u00ed v\u00fd\u0161e jejich z\u00e1vazku.<\/p>\n\n\n\n<p>\u010cern\u00e1 Hora zda\u0148uje p\u0159\u00edjmy poch\u00e1zej\u00edc\u00ed z \u00fazem\u00ed zem\u011b jak u da\u0148ov\u00fdch rezident\u016f, tak u nerezident\u016f. Pokud jste da\u0148ov\u00fdm rezidentem \u010cern\u00e9 Hory, podl\u00e9h\u00e1te obecn\u011b zdan\u011bn\u00ed va\u0161ich celosv\u011btov\u00fdch p\u0159\u00edjm\u016f. Pokud jste nerezidentem, podl\u00e9h\u00e1te zdan\u011bn\u00ed pouze p\u0159\u00edjm\u016f poch\u00e1zej\u00edc\u00edch z \u010cern\u00e9 Hory \u2013 co\u017e zahrnuje i n\u00e1jemn\u00e9 z nemovitosti nach\u00e1zej\u00edc\u00ed se v t\u00e9to zemi. Da\u0148ov\u00e9 rezidenstv\u00ed je pr\u00e1vn\u00ed pojem, kter\u00fd nem\u00e1 nic spole\u010dn\u00e9ho s vlastnictv\u00edm nemovitosti ani s typem v\u00edza, kter\u00e9 vlastn\u00edte.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Da\u0148ov\u00e1 slo\u017eka<\/th><th>Obecn\u00e9 pravidlo<\/th><th>Co to znamen\u00e1 pro pronaj\u00edmatele<\/th><\/tr><\/thead><tbody><tr><td>Da\u0148 z p\u0159\u00edjm\u016f z pron\u00e1jmu<\/td><td>15% zda\u0148ovac\u00edho z\u00e1kladu<\/td><td>Da\u0148 se vypo\u010d\u00edt\u00e1v\u00e1 po ode\u010dten\u00ed opr\u00e1vn\u011bn\u00fdch odpo\u010dt\u016f, nikoli z hrub\u00e9ho n\u00e1jemn\u00e9ho<\/td><\/tr><tr><td>Standardn\u00ed odpo\u010det v\u00fddaj\u016f<\/td><td>30%, 50% nebo 70%, pokud spl\u0148uj\u00ed podm\u00ednky<\/td><td>Sni\u017euje z\u00e1klad dan\u011b; pro vy\u0161\u0161\u00ed sazby plat\u00ed ur\u010dit\u00e9 podm\u00ednky<\/td><\/tr><tr><td>M\u011bstsk\u00e1 p\u0159ir\u00e1\u017eka<\/td><td>Z\u00e1le\u017e\u00ed na m\u00edst\u011b<\/td><td>Vypo\u010d\u00edt\u00e1v\u00e1 se z \u010d\u00e1stky dan\u011b z p\u0159\u00edjmu stanoven\u00e9 na z\u00e1klad\u011b posouzen\u00ed, nikoli z hrub\u00e9ho p\u0159\u00edjmu<\/td><\/tr><tr><td>Ro\u010dn\u00ed da\u0148 z nemovitosti<\/td><td>Samostatn\u00fd ro\u010dn\u00ed z\u00e1vazek<\/td><td>Nejedn\u00e1 se o da\u0148 z p\u0159\u00edjm\u016f z pron\u00e1jmu; je splatn\u00e1 bez ohledu na to, zda doch\u00e1z\u00ed k pron\u00e1jmu<\/td><\/tr><tr><td>Turistick\u00e9 poplatky<\/td><td>V p\u0159\u00edslu\u0161n\u00fdch p\u0159\u00edpadech<\/td><td>Samostatn\u00fd poplatek za noc; nen\u00ed zahrnut do v\u00fdpo\u010dtu dan\u011b z p\u0159\u00edjmu<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Praktick\u00fd z\u00e1v\u011br pro toho, kdo pronaj\u00edm\u00e1 jeden byt: v\u00fd\u0161e va\u0161\u00ed dan\u011b z p\u0159\u00edjmu se bude odv\u00edjet od \u010d\u00e1sti va\u0161ich p\u0159\u00edjm\u016f, sn\u00ed\u017een\u00e9 o povolen\u00fd odpo\u010det, a n\u00e1sledn\u011b p\u0159\u00edpadn\u011b nav\u00fd\u0161en\u00e9 o m\u00edrnou m\u00edstn\u00ed p\u0159ir\u00e1\u017eku. Spr\u00e1vn\u00e9 ur\u010den\u00ed obou \u010d\u00edsel \u2013 odpo\u010dtu i p\u0159ir\u00e1\u017eky \u2013 je to, co odli\u0161uje realistick\u00fd odhad dan\u011b od pouh\u00e9ho hrub\u00e9ho odhadu.<\/p>\n\n\n\n<p><strong>Vlastnictv\u00ed fyzick\u00e9 osoby vs. vlastnictv\u00ed spole\u010dnosti:<\/strong> Da\u0148 z p\u0159\u00edjm\u016f z pron\u00e1jmu 15% a standardn\u00ed odpo\u010dty v\u00fddaj\u016f, o nich\u017e se pojedn\u00e1v\u00e1 v t\u00e9to p\u0159\u00edru\u010dce, se t\u00fdkaj\u00ed p\u0159\u00edslu\u0161n\u00e9ho zdan\u011bn\u00ed p\u0159\u00edjm\u016f fyzick\u00fdch osob u jednotliv\u00fdch pronaj\u00edmatel\u016f. P\u0159\u00edjmy z pron\u00e1jmu z\u00edskan\u00e9 prost\u0159ednictv\u00edm \u010dernohorsk\u00e9 spole\u010dnosti se obecn\u011b zda\u0148uj\u00ed podle pravidel dan\u011b z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob, kter\u00e1 maj\u00ed progresivn\u00ed sazby od 9% do 15% v z\u00e1vislosti na zdaniteln\u00e9m zisku. Podnikov\u00e9 \u00fa\u010detnictv\u00ed, v\u00fddaje, DPH a zdan\u011bn\u00ed v\u00fdplat akcion\u00e1\u0159\u016fm vy\u017eaduj\u00ed samostatnou anal\u00fdzu.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Sazby dan\u011b z pron\u00e1jmu a odpo\u010dty<\/h2>\n\n\n\n<p>Z\u00e1klad dan\u011b tvo\u0159\u00ed v\u00e1\u0161 hrub\u00fd p\u0159\u00edjem z pron\u00e1jmu minus <strong>odpo\u010ditateln\u00e9 v\u00fddaje<\/strong>. Da\u0148ov\u00e9 p\u0159edpisy \u010cern\u00e9 Hory nab\u00edzej\u00ed jednotliv\u00fdm vlastn\u00edk\u016fm nemovitost\u00ed dva zp\u016fsoby, jak tyto v\u00fddaje stanovit: bu\u010f pou\u017e\u00edt standardn\u00ed (normativn\u00ed) procentn\u00ed sazbu, nebo dolo\u017eit skute\u010dn\u00e9 n\u00e1klady a uplatnit m\u00edsto toho tyto n\u00e1klady.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Standardn\u00ed odpo\u010dty v\u00fddaj\u016f<\/h3>\n\n\n\n<p>Z\u00e1kon o dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob stanov\u00ed t\u0159i \u00farovn\u011b standardn\u00edho odpo\u010dtu u p\u0159\u00edjm\u016f z nemovitost\u00ed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>30%<\/strong> jedn\u00e1 se o standardn\u00ed odpo\u010det v\u00fddaj\u016f, kter\u00fd se obecn\u011b uzn\u00e1v\u00e1 u p\u0159\u00edjm\u016f z pron\u00e1jmu v p\u0159\u00edpadech, kdy nejsou dolo\u017eeny skute\u010dn\u00e9 zp\u016fsobil\u00e9 v\u00fddaje, a to podle \u010dl\u00e1nku 35 \u010dernohorsk\u00e9ho z\u00e1kona o dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob. Jedn\u00e1 se o sazbu, kter\u00e1 se obvykle uplat\u0148uje u b\u011b\u017en\u00e9ho dlouhodob\u00e9ho pron\u00e1jmu bytov\u00fdch prostor.<\/li>\n\n\n\n<li><strong>50%<\/strong> m\u016f\u017ee platit pro spl\u0148uj\u00edc\u00ed pokoje, byty nebo domy pronaj\u00edman\u00e9 cestuj\u00edc\u00edm a turist\u016fm, u nich\u017e byla uhrazena p\u0159\u00edslu\u0161n\u00e1 pobytov\u00e1 da\u0148. Nejedn\u00e1 se o v\u00fdchoz\u00ed nastaven\u00ed pro \u017e\u00e1dnou nemovitost inzerovanou na platform\u011b pro kr\u00e1tkodob\u00e9 pron\u00e1jmy; uschovejte si doklad o zaplacen\u00ed pobytov\u00e9 dan\u011b. (Podm\u00ednky uplatn\u011bn\u00ed najdete v \u010dl\u00e1nku 35 z\u00e1kona o dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob.)<\/li>\n\n\n\n<li><strong>70%<\/strong> plat\u00ed pouze v p\u0159\u00edpad\u011b, \u017ee se dan\u00e9 ubytov\u00e1n\u00ed pronaj\u00edm\u00e1 na z\u00e1klad\u011b smlouvy s cestovn\u00ed kancel\u00e1\u0159\u00ed nebo m\u00edstn\u00ed turistickou organizac\u00ed <strong>a<\/strong> je spln\u011bn z\u00e1konn\u00fd po\u017eadavek na pr\u016fm\u011brnou obsazenost v d\u00e9lce alespo\u0148 60 dn\u016f ro\u010dn\u011b. Jedn\u00e1 se o konkr\u00e9tn\u00ed pr\u00e1vn\u00ed ustanoven\u00ed, nikoli o obecnou v\u00fdhodu pro majitele, kte\u0159\u00ed nab\u00edzej\u00ed nemovitosti na rezerva\u010dn\u00edch platform\u00e1ch. (Viz \u010dl\u00e1nek 35 z\u00e1kona o dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob.)<\/li>\n<\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Vy\u0161\u0161\u00ed standardn\u00ed odpo\u010det nelze automaticky uplatnit pouze na z\u00e1klad\u011b toho, \u017ee je nemovitost inzerov\u00e1na na Airbnb nebo Booking.com. Sazby 50% a 70% vy\u017eaduj\u00ed potvrzen\u00ed, \u017ee jsou spln\u011bny z\u00e1konn\u00e9 podm\u00ednky pro danou kategorii.<\/p>\n<\/blockquote>\n\n\n\n<p>Toto rozli\u0161en\u00ed m\u00e1 pro da\u0148ov\u00e9 pl\u00e1nov\u00e1n\u00ed z\u00e1sadn\u00ed v\u00fdznam. Pou\u017eit\u00ed nespr\u00e1vn\u00e9 sazby odpo\u010dtu \u2013 a\u0165 u\u017e z optimismu, nebo z nedorozum\u011bn\u00ed \u2013 vede k nep\u0159esn\u00e9mu odhadu dan\u011b a potenci\u00e1ln\u011b nespr\u00e1vn\u00e9mu da\u0148ov\u00e9mu p\u0159izn\u00e1n\u00ed.<\/p>\n\n\n\n<p><strong>Pr\u00e1vn\u00ed odkaz:<\/strong> R\u00e1mec pro standardn\u00ed odpo\u010dty v\u00fddaj\u016f je stanoven \u010dl\u00e1nkem 35 \u010dernohorsk\u00e9ho z\u00e1kona o dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob. Majitel\u00e9 by se m\u011bli sezn\u00e1mit s aktu\u00e1ln\u00edm konsolidovan\u00fdm zn\u011bn\u00edm pr\u00e1vn\u00edch p\u0159edpis\u016f a ov\u011b\u0159it si, zda spl\u0148uj\u00ed podm\u00ednky pro uplatn\u011bn\u00ed odpo\u010dtu 50% nebo 70%, ne\u017e tento odpo\u010det uplatn\u00ed.<\/p>\n\n\n\n<p>Ofici\u00e1ln\u00ed zdroj: <a href=\"https:\/\/www.gov.me\/dokumenta\/b8465a42-2073-4894-9be0-3b965c2f7195\" target=\"_blank\" rel=\"noopener\">Z\u00e1kon o dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob \u2014 Vl\u00e1da \u010cern\u00e9 Hory<\/a>.<\/p>\n\n\n\n<p><strong>Pr\u00e1vn\u00ed zdroj pro rok 2026:<\/strong> Informace o platn\u00fdch pravidlech pro da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob naleznete v z\u00e1kon\u011b o dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob, v\u010detn\u011b novelizac\u00ed zve\u0159ejn\u011bn\u00fdch ve V\u011bstn\u00edku \u010cern\u00e9 Hory \u010d. 160\/2025. Anglick\u00e1 verze byla zve\u0159ejn\u011bna \u010dernohorskou da\u0148ovou spr\u00e1vou dne 16. z\u00e1\u0159\u00ed 2026. P\u0159ed pod\u00e1n\u00edm da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed je t\u0159eba porovnat p\u0159\u00edslu\u0161n\u00e1 ustanoven\u00ed s aktu\u00e1ln\u00edmi pr\u00e1vn\u00edmi p\u0159edpisy.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Skute\u010dn\u00e9 dolo\u017een\u00e9 v\u00fddaje<\/h3>\n\n\n\n<p>M\u00edsto pou\u017eit\u00ed standardn\u00ed procentn\u00ed sazby se majitel nemovitosti m\u016f\u017ee rozhodnout ode\u010d\u00edst <strong>skute\u010dn\u00e9 dolo\u017een\u00e9 n\u00e1klady<\/strong> vznikl\u00e9 v souvislosti s dosahov\u00e1n\u00edm p\u0159\u00edjm\u016f z pron\u00e1jmu. Tato alternativa vy\u017eaduje \u0159\u00e1dn\u00e9 faktury a \u00fa\u010detn\u00ed z\u00e1znamy. Mezi v\u00fddaje, kter\u00e9 mohou b\u00fdt uzn\u00e1ny \u2013 s v\u00fdhradou pr\u00e1vn\u00edho potvrzen\u00ed \u2013 obvykle pat\u0159\u00ed poplatky za spr\u00e1vu nemovitosti, n\u00e1klady na opravy a \u00fadr\u017ebu, provize a ur\u010dit\u00e9 administrativn\u00ed v\u00fddaje p\u0159\u00edmo souvisej\u00edc\u00ed s pron\u00e1jmem.<\/p>\n\n\n\n<p>Ne v\u0161echny n\u00e1klady spojen\u00e9 s vlastnictv\u00edm nemovitosti jsou automaticky uznateln\u00e9. N\u00e1klady mus\u00ed b\u00fdt skute\u010dn\u011b spojeny s dosahov\u00e1n\u00edm p\u0159\u00edjm\u016f z pron\u00e1jmu a d\u016fkazn\u00ed b\u0159emeno le\u017e\u00ed na majiteli. Pro pronaj\u00edmatele bez rozs\u00e1hl\u00fdch zdokumentovan\u00fdch odpo\u010ditateln\u00fdch n\u00e1klad\u016f m\u016f\u017ee standardn\u00ed odpo\u010det zjednodu\u0161it veden\u00ed \u00fa\u010detnictv\u00ed; p\u0159ed pod\u00e1n\u00edm da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed jej porovnejte se skute\u010dn\u00fdmi uznateln\u00fdmi v\u00fddaji. Majitel\u00e9 s vy\u0161\u0161\u00edmi skute\u010dn\u00fdmi n\u00e1klady \u2013 zejm\u00e9na ti, kte\u0159\u00ed plat\u00ed zna\u010dn\u00e9 poplatky za spr\u00e1vu nebo provize realitn\u00edm agentur\u00e1m \u2013 mohou zjistit, \u017ee se jim vyplat\u00ed spo\u010d\u00edtat ob\u011b mo\u017enosti.<\/p>\n\n\n\n<p><strong>Kdy m\u00e1 smysl zohlednit skute\u010dn\u00e9 v\u00fddaje?<\/strong> P\u0159edpokl\u00e1dejme, \u017ee pronaj\u00edmatel obdr\u017e\u00ed ro\u010dn\u00ed n\u00e1jemn\u00e9 ve v\u00fd\u0161i 12 000 \u20ac. P\u0159i pou\u017eit\u00ed b\u011b\u017en\u00e9ho standardn\u00edho odpo\u010dtu 30% by zdaniteln\u00fd z\u00e1klad \u010dinil 8 400 \u20ac a da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob by \u010dinila 1 260 \u20ac.<\/p>\n\n\n\n<p>Pokud m\u00e1 tent\u00fd\u017e pronaj\u00edmatel skute\u010dn\u011b uznateln\u00e9 a dolo\u017een\u00e9 v\u00fddaje na n\u00e1jem ve v\u00fd\u0161i 4 500 \u20ac, \u010dinil by zdaniteln\u00fd z\u00e1klad podle metody skute\u010dn\u00fdch v\u00fddaj\u016f 7 500 \u20ac a da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob by \u010dinila 1 125 \u20ac.<\/p>\n\n\n\n<p>Rozd\u00edl \u010din\u00ed 135 \u20ac na dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob p\u0159ed p\u0159ipo\u010dten\u00edm obecn\u00ed p\u0159ir\u00e1\u017eky. Majitel v\u0161ak nem\u016f\u017ee jednodu\u0161e ode\u010d\u00edst v\u0161echny v\u00fddaje ovliv\u0148uj\u00edc\u00ed pen\u011b\u017en\u00ed tok: zahrnout by m\u011bl pouze ty v\u00fddaje, kter\u00e9 spl\u0148uj\u00ed podm\u00ednky podle platn\u00fdch pr\u00e1vn\u00edch p\u0159edpis\u016f a lze je \u0159\u00e1dn\u011b dolo\u017eit.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Sc\u00e9n\u00e1\u0159 odpo\u010dtu<\/th><th>Situace, na kterou se vztahuje tato podm\u00ednka<\/th><th>Z\u00e1klad dan\u011b z hrub\u00e9ho p\u0159\u00edjmu ve v\u00fd\u0161i 10 000 \u20ac<\/th><th>Da\u0148 z p\u0159\u00edjm\u016f (15%)<\/th><\/tr><\/thead><tbody><tr><td>Standardn\u00ed odpo\u010det 30%<\/td><td>Standardn\u00ed dlouhodob\u00fd pron\u00e1jem<\/td><td>\u20ac7,000<\/td><td>\u20ac1,050<\/td><\/tr><tr><td>Standardn\u00ed odpo\u010det 50%<\/td><td>Turistick\u00fd pron\u00e1jem spl\u0148uj\u00edc\u00ed podm\u00ednky (podl\u00e9h\u00e1 spln\u011bn\u00ed ur\u010dit\u00fdch podm\u00ednek)<\/td><td>\u20ac5,000<\/td><td>\u20ac750<\/td><\/tr><tr><td>Standardn\u00ed odpo\u010det 70%<\/td><td>Zvl\u00e1\u0161tn\u00ed re\u017eim pro turistick\u00e9 ubytov\u00e1n\u00ed (po\u017eadovan\u00e9 podm\u00ednky)<\/td><td>\u20ac3,000<\/td><td>\u20ac450<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><em>Tyto v\u00fdpo\u010dty slou\u017e\u00ed pouze jako orienta\u010dn\u00ed p\u0159\u00edklady. V p\u0159\u00edpad\u011b 50% se p\u0159edpokl\u00e1d\u00e1 zaplacen\u00ed pobytov\u00e9 dan\u011b za ubytov\u00e1n\u00ed spl\u0148uj\u00edc\u00ed podm\u00ednky pro turisty; v p\u0159\u00edpad\u011b 70% se p\u0159edpokl\u00e1d\u00e1 uzav\u0159en\u00ed smlouvy spl\u0148uj\u00edc\u00ed podm\u00ednky s cestovn\u00ed kancel\u00e1\u0159\u00ed nebo m\u00edstn\u00ed turistickou organizac\u00ed a pr\u016fm\u011brn\u00e1 ro\u010dn\u00ed obsazenost nejm\u00e9n\u011b 60 dn\u00ed. \u017d\u00e1dnou z t\u011bchto sazeb by se nem\u011blo uplat\u0148ovat bez individu\u00e1ln\u00edho pr\u00e1vn\u00edho potvrzen\u00ed.<\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Efektivn\u00ed sazby dan\u011b z p\u0159\u00edjm\u016f z pron\u00e1jmu v\u010detn\u011b obecn\u00ed p\u0159ir\u00e1\u017eky<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Odpo\u010det v\u00fddaj\u016f<\/th><th>PIT ve v\u00fd\u0161i % z hrub\u00e9ho n\u00e1jemn\u00e9ho<\/th><th>Celkem v\u010detn\u011b p\u0159\u00edplatku 13%<\/th><th>Celkem v\u010detn\u011b p\u0159\u00edplatku 15%<\/th><\/tr><tr><td>30%<\/td><td>10.50%<\/td><td>11.865%<\/td><td>12.075%<\/td><\/tr><tr><td>50%<\/td><td>7.50%<\/td><td>8.475%<\/td><td>8.625%<\/td><\/tr><tr><td>70%<\/td><td>4.50%<\/td><td>5.085%<\/td><td>5.175%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Tyto efektivn\u00ed sazby vych\u00e1zej\u00ed z p\u0159edpokladu, \u017ee je ze z\u00e1kona mo\u017en\u00e9 uplatnit p\u0159\u00edslu\u0161n\u00fd standardn\u00ed odpo\u010det v\u00fddaj\u016f a \u017ee se uplat\u0148uje uveden\u00e1 obecn\u00ed p\u0159ir\u00e1\u017eka. Nezahrnuj\u00ed ro\u010dn\u00ed da\u0148 z nemovitosti, turistick\u00e9 poplatky, DPH, poplatky za spr\u00e1vu a dal\u0161\u00ed provozn\u00ed n\u00e1klady.<\/p>\n\n\n\n<p>Nap\u0159\u00edklad u turistick\u00e9ho pron\u00e1jmu spl\u0148uj\u00edc\u00edho podm\u00ednky, kter\u00fd ro\u010dn\u011b vyn\u00e1\u0161\u00ed 20 000 \u20ac, by p\u0159i odpo\u010dtu v\u00fddaj\u016f ve v\u00fd\u0161i 50% vznikla da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob ve v\u00fd\u0161i 1 500 \u20ac a p\u0159\u00eddavn\u00e1 da\u0148 ve v\u00fd\u0161i 195 \u20ac p\u0159i sazb\u011b 13%, co\u017e by znamenalo celkovou da\u0148ovou povinnost ve v\u00fd\u0161i 1 695 \u20ac.<\/p>\n\n\n\n<p>Rozd\u00edl mezi sc\u00e9n\u00e1\u0159i 30% a 70% u p\u0159\u00edjmu ve v\u00fd\u0161i 10 000 \u20ac \u010din\u00ed 600 \u20ac na dani \u2013 u men\u0161\u00edch nemovitost\u00ed je to v\u00fdznamn\u00e1 \u010d\u00e1stka, u v\u011bt\u0161\u00edch pak podstatn\u00e1. Z tohoto d\u016fvodu se vyplat\u00ed si p\u0159ed pod\u00e1n\u00edm da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed ov\u011b\u0159it, zda spl\u0148ujete podm\u00ednky, m\u00edsto abyste se spol\u00e9hali na jeden \u010di druh\u00fd sc\u00e9n\u00e1\u0159.<\/p>\n\n\n\n<p><strong>Hled\u00e1te nemovitost k pron\u00e1jmu v \u010cern\u00e9 Ho\u0159e?<\/strong><\/p>\n\n\n\n<p>Sd\u011blte n\u00e1m sv\u016fj rozpo\u010det, preferovanou lokalitu a zda pl\u00e1nujete dlouhodob\u00fd nebo sez\u00f3nn\u00ed pron\u00e1jem. Pom\u016f\u017eeme v\u00e1m vybrat vhodn\u00e9 nemovitosti a ur\u010dit, na co se p\u0159ed koup\u00ed zeptat.<\/p>\n\n\n\n<p><a href=\"\/cs\/quiz\/\" target=\"_blank\">Najd\u011bte nemovitosti, kter\u00e9 odpov\u00eddaj\u00ed va\u0161im pl\u00e1n\u016fm<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Jak vypo\u010d\u00edtat da\u0148 z p\u0159\u00edjm\u016f z pron\u00e1jmu<\/h2>\n\n\n\n<p>Vzorec pro v\u00fdpo\u010det dan\u011b z p\u0159\u00edjm\u016f z pron\u00e1jmu v \u010cern\u00e9 Ho\u0159e zahrnuje t\u0159i kroky: stanoven\u00ed hrub\u00e9ho p\u0159\u00edjmu z pron\u00e1jmu, ode\u010dten\u00ed uznateln\u00fdch v\u00fddaj\u016f za \u00fa\u010delem stanoven\u00ed z\u00e1kladu dan\u011b a n\u00e1sledn\u00e9 uplatn\u011bn\u00ed sazby 15%. Pokud se uplat\u0148uje obecn\u00ed p\u0159\u00edplatek k dani, vypo\u010d\u00edt\u00e1v\u00e1 se z vym\u011b\u0159en\u00e9 dan\u011b z p\u0159\u00edjm\u016f \u2013 nikoli z hrub\u00e9ho p\u0159\u00edjmu ani ze z\u00e1kladu dan\u011b.<\/p>\n\n\n\n<p><strong>Z\u00e1kladn\u00ed vzorec:<\/strong><\/p>\n\n\n\n<pre class=\"wp-block-code\"><code>Hrub\u00e9 p\u0159\u00edjmy z pron\u00e1jmu\n\u2212 Od\u010ditateln\u00e9 v\u00fddaje (30%, 50% nebo 70%, p\u0159\u00edpadn\u011b skute\u010dn\u00e9)\n= Da\u0148ov\u00fd z\u00e1klad\n\nZ\u00e1klad dan\u011b \u00d7 15% = Da\u0148 z p\u0159\u00edjm\u016f\n\nDa\u0148 z p\u0159\u00edjm\u016f \u00d7 sazba p\u0159\u00edplatku = Obecn\u00ed p\u0159\u00edplatek\n\nDa\u0148 z p\u0159\u00edjm\u016f + Obecn\u00ed p\u0159\u00edplatek = Celkov\u00e1 da\u0148ov\u00e1 povinnost\n<\/code><\/pre>\n\n\n\n<p>Sazby obecn\u00edch p\u0159\u00edplatk\u016f v \u010cern\u00e9 Ho\u0159e se li\u0161\u00ed podle lokality. V\u011bt\u0161ina obc\u00ed uplat\u0148uje sazbu ve v\u00fd\u0161i <strong>13%<\/strong> z dan\u011b z p\u0159\u00edjm\u016f. <strong>Podgorica a Cetinje pou\u017e\u00edvaj\u00ed k\u00f3d 15%<\/strong>. Jedn\u00e1 se o da\u0148 z dan\u011b samotn\u00e9, nikoli o dodate\u010dn\u00e9 procento z va\u0161ich p\u0159\u00edjm\u016f z pron\u00e1jmu. Ov\u011b\u0159te si, kter\u00e1 obec se na va\u0161i da\u0148ovou situaci vztahuje \u2013 m\u00edsto, kde se nemovitost nach\u00e1z\u00ed, nemus\u00ed v\u017edy ur\u010dovat, kter\u00e1 obecn\u00ed p\u0159ir\u00e1\u017eka se uplatn\u00ed.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>P\u0159\u00edklad A \u2013 Dlouhodob\u00fd pron\u00e1jem bytu<\/strong><\/p>\n\n\n\n<p>Majitel pronaj\u00edm\u00e1 byt za 800 \u20ac m\u011bs\u00ed\u010dn\u011b na z\u00e1klad\u011b standardn\u00ed n\u00e1jemn\u00ed smlouvy.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ro\u010dn\u00ed hrub\u00fd p\u0159\u00edjem z pron\u00e1jmu: <strong>\u20ac9,600<\/strong><\/li>\n\n\n\n<li>Standardn\u00ed odpo\u010det v\u00fddaj\u016f (30%): 2 880 \u20ac<\/li>\n\n\n\n<li>Z\u00e1klad dan\u011b: <strong>\u20ac6,720<\/strong><\/li>\n\n\n\n<li>Da\u0148 z p\u0159\u00edjm\u016f (15% ve v\u00fd\u0161i 6 720 \u20ac): <strong>\u20ac1,008<\/strong><\/li>\n\n\n\n<li>P\u0159\u00edkladn\u00ed obecn\u00ed p\u0159ir\u00e1\u017eka (13% ve v\u00fd\u0161i 1 008 \u20ac): <strong>\u20ac131.04<\/strong><\/li>\n\n\n\n<li><strong>Celkov\u00e1 da\u0148ov\u00e1 povinnost: 1 139,04 \u20ac<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Tento sc\u00e9n\u00e1\u0159 vych\u00e1z\u00ed ze standardn\u00edho odpo\u010dtu 30%, kter\u00fd je v\u00fdchoz\u00edm nastaven\u00edm pro b\u011b\u017en\u00fd dlouhodob\u00fd pron\u00e1jem bytov\u00fdch prostor. Efektivn\u00ed da\u0148ov\u00e1 sazba vlastn\u00edka vzta\u017een\u00e1 k hrub\u00e9mu p\u0159\u00edjmu \u010din\u00ed p\u0159ibli\u017en\u011b 11,9% \u2013 nikoli 15%.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>P\u0159\u00edklad B \u2013 Pron\u00e1jem pro turisty (spl\u0148uje podm\u00ednky pro odpo\u010det 50%)<\/strong><\/p>\n\n\n\n<p>Majitel pronaj\u00edm\u00e1 nemovitost jako turistick\u00e9 ubytov\u00e1n\u00ed a podle platn\u00fdch pr\u00e1vn\u00edch p\u0159edpis\u016f mu byla potvrzena n\u00e1rok na standardn\u00ed odpo\u010det 50%.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ro\u010dn\u00ed hrub\u00fd p\u0159\u00edjem z pron\u00e1jmu: <strong>\u20ac18,000<\/strong><\/li>\n\n\n\n<li>Standardn\u00ed odpo\u010det v\u00fddaj\u016f (50%): 9 000 \u20ac<\/li>\n\n\n\n<li>Z\u00e1klad dan\u011b: <strong>\u20ac9,000<\/strong><\/li>\n\n\n\n<li>Da\u0148 z p\u0159\u00edjm\u016f (15% ve v\u00fd\u0161i 9 000 \u20ac): <strong>\u20ac1,350<\/strong><\/li>\n\n\n\n<li>P\u0159\u00edkladn\u00ed obecn\u00ed p\u0159ir\u00e1\u017eka (13% ve v\u00fd\u0161i 1 350 \u20ac): <strong>\u20ac175.50<\/strong><\/li>\n\n\n\n<li><strong>Celkov\u00e1 da\u0148ov\u00e1 povinnost: 1 525,50 \u20ac<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Odpo\u010det 50% se zde uplat\u0148uje za p\u0159edpokladu, \u017ee jsou spln\u011bny v\u0161echny z\u00e1konn\u00e9 podm\u00ednky. Majitel\u00e9, kte\u0159\u00ed nespl\u0148uj\u00ed podm\u00ednky pro odpo\u010det 50%, by m\u011bli posoudit, zda se na jejich situaci vztahuje b\u011b\u017en\u00fd standardn\u00ed odpo\u010det v\u00fddaj\u016f 30%, nebo zda lze uplatnit opr\u00e1vn\u011bn\u00e9 a dolo\u017een\u00e9 skute\u010dn\u00e9 v\u00fddaje.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>P\u0159\u00edklad C \u2013 Zvl\u00e1\u0161tn\u00ed re\u017eim pro turistick\u00e9 ubytov\u00e1n\u00ed (spl\u0148uje podm\u00ednky pro odpo\u010det 70%)<\/strong><\/p>\n\n\n\n<p>Majitel provozuje turistick\u00e9 ubytov\u00e1n\u00ed na z\u00e1klad\u011b opr\u00e1vn\u011bn\u00e9 dohody prost\u0159ednictv\u00edm registrovan\u00e9 turistick\u00e9 organizace a spl\u0148uje p\u0159itom v\u0161echny podm\u00ednky stanoven\u00e9 z\u00e1konem.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ro\u010dn\u00ed hrub\u00fd p\u0159\u00edjem z pron\u00e1jmu: <strong>\u20ac24,000<\/strong><\/li>\n\n\n\n<li>Standardn\u00ed odpo\u010det v\u00fddaj\u016f (70%): 16 800 \u20ac<\/li>\n\n\n\n<li>Z\u00e1klad dan\u011b: <strong>\u20ac7,200<\/strong><\/li>\n\n\n\n<li>Da\u0148 z p\u0159\u00edjm\u016f (15% ve v\u00fd\u0161i 7 200 \u20ac): <strong>\u20ac1,080<\/strong><\/li>\n\n\n\n<li>P\u0159\u00edkladn\u00ed obecn\u00ed p\u0159ir\u00e1\u017eka (13% ve v\u00fd\u0161i 1 080 \u20ac): <strong>\u20ac140.40<\/strong><\/li>\n\n\n\n<li><strong>Celkov\u00e1 da\u0148ov\u00e1 povinnost: 1 220,40 \u20ac<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Tento sc\u00e9n\u00e1\u0159 neodr\u00e1\u017e\u00ed typickou \u010dinnost v oblasti nez\u00e1visl\u00e9ho kr\u00e1tkodob\u00e9ho pron\u00e1jmu. Odpo\u010det 70% je konkr\u00e9tn\u00ed pr\u00e1vn\u00ed ustanoven\u00ed v\u00e1zan\u00e9 na spln\u011bn\u00ed stanoven\u00fdch podm\u00ednek, nikoli obecn\u00e1 v\u00fdhoda pro majitele, kte\u0159\u00ed nab\u00edzej\u00ed nemovitosti na rezerva\u010dn\u00edch platform\u00e1ch.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Sc\u00e9n\u00e1\u0159<\/th><th>Hrub\u00fd p\u0159\u00edjem<\/th><th>Odpo\u010det<\/th><th>Zdaniteln\u00fd z\u00e1klad<\/th><th>Da\u0148 z p\u0159\u00edjm\u016f<\/th><th>P\u0159\u00edplatek (13%, ilustrativn\u00ed)<\/th><th>Celkov\u00e1 da\u0148<\/th><\/tr><\/thead><tbody><tr><td>A \u2014 Dlouhodob\u00e9 (30%)<\/td><td>\u20ac9,600<\/td><td>\u20ac2,880<\/td><td>\u20ac6,720<\/td><td>\u20ac1,008.00<\/td><td>\u20ac131.04<\/td><td>\u20ac1,139.04<\/td><\/tr><tr><td>B \u2014 Pron\u00e1jem pro turisty (50%)<\/td><td>\u20ac18,000<\/td><td>\u20ac9,000<\/td><td>\u20ac9,000<\/td><td>\u20ac1,350.00<\/td><td>\u20ac175.50<\/td><td>\u20ac1,525.50<\/td><\/tr><tr><td>C \u2014 Zvl\u00e1\u0161tn\u00ed re\u017eim (70%)<\/td><td>\u20ac24,000<\/td><td>\u20ac16,800<\/td><td>\u20ac7,200<\/td><td>\u20ac1,080.00<\/td><td>\u20ac140.40<\/td><td>\u20ac1,220.40<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><em>V\u0161echny \u00fadaje jsou pouze ilustrativn\u00ed. Sazba p\u0159\u00edplatku se li\u0161\u00ed podle obce. V p\u0159\u00edpad\u011b 50% se p\u0159edpokl\u00e1d\u00e1 zaplacen\u00ed pobytov\u00e9 dan\u011b; v p\u0159\u00edpad\u011b 70% se p\u0159edpokl\u00e1d\u00e1 smlouva s opr\u00e1vn\u011bnou agenturou a pr\u016fm\u011brn\u00e1 ro\u010dn\u00ed obsazenost alespo\u0148 60 dn\u00ed. Vy\u0161\u0161\u00ed sazby odpo\u010dt\u016f vy\u017eaduj\u00ed pr\u00e1vn\u00ed potvrzen\u00ed.<\/em><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"577\" src=\"https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/10\/d0b8d0bdd184d0bed0b3d180d0b0d184d0b8d0bad0b0_the_residence_rezultat-1024x577.webp\" alt=\"Da\u0148 z p\u0159\u00edjm\u016f z pron\u00e1jmu v \u010cern\u00e9 Ho\u0159e: Pr\u016fvodce pro rok 2026\" class=\"wp-image-7450\" srcset=\"https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/10\/d0b8d0bdd184d0bed0b3d180d0b0d184d0b8d0bad0b0_the_residence_rezultat-1024x577.webp 1024w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/10\/d0b8d0bdd184d0bed0b3d180d0b0d184d0b8d0bad0b0_the_residence_rezultat-300x169.webp 300w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/10\/d0b8d0bdd184d0bed0b3d180d0b0d184d0b8d0bad0b0_the_residence_rezultat-18x10.webp 18w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/10\/d0b8d0bdd184d0bed0b3d180d0b0d184d0b8d0bad0b0_the_residence_rezultat.webp 1300w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u010castou chybou p\u0159i anal\u00fdze v\u00fdnosnosti z pron\u00e1jmu je pova\u017eov\u00e1n\u00ed \u010d\u00e1stky dan\u011b z p\u0159\u00edjmu za ekvivalent celkov\u00fdch provozn\u00edch n\u00e1klad\u016f. V\u00e1\u0161 skute\u010dn\u00fd \u010dist\u00fd pen\u011b\u017en\u00ed tok mus\u00ed rovn\u011b\u017e zohled\u0148ovat poplatky za spr\u00e1vu nemovitosti, \u00fadr\u017ebu, poji\u0161t\u011bn\u00ed, n\u00e1klady na energie v dob\u011b, kdy je nemovitost neobsazen\u00e1, a obdob\u00ed, kdy je nemovitost pr\u00e1zdn\u00e1. Tyto provozn\u00ed n\u00e1klady sni\u017euj\u00ed pen\u011b\u017en\u00ed tok; n\u011bkter\u00e9 z nich mohou m\u00edt tak\u00e9 vliv na da\u0148ov\u00fd z\u00e1klad, pokud se da\u0148ov\u00fd poplatn\u00edk rozhodne uplatnit opr\u00e1vn\u011bn\u00e9 a dolo\u017een\u00e9 skute\u010dn\u00e9 v\u00fddaje nam\u00edsto standardn\u00edch normativn\u00edch n\u00e1klad\u016f.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Dlouhodob\u00e9 vs. kr\u00e1tkodob\u00e9 pron\u00e1jmy<\/h2>\n\n\n\n<p>Na str\u00e1nk\u00e1ch <strong>Da\u0148ov\u00e1 sazba z p\u0159\u00edjm\u016f z pron\u00e1jmu je stejn\u00e1 bez ohledu na to, zda se jedn\u00e1 o dlouhodob\u00fd \u010di kr\u00e1tkodob\u00fd pron\u00e1jem.<\/strong> \u2014 15% se v obou p\u0159\u00edpadech vztahuje na z\u00e1klad dan\u011b. Podstatn\u00e9 rozd\u00edly spo\u010d\u00edvaj\u00ed v administrativn\u00edm r\u00e1mci, struktu\u0159e n\u00e1klad\u016f, dostupn\u00fdch odpo\u010dtech a dodate\u010dn\u00fdch povinnostech, kter\u00e9 se vztahuj\u00ed na turistick\u00e9 ubytov\u00e1n\u00ed.<\/p>\n\n\n\n<p><strong>Dlouhodob\u00fd pron\u00e1jem byt\u016f<\/strong> zahrnuje n\u00e1jemn\u00ed smlouvu s n\u00e1jemcem, p\u0159edv\u00eddateln\u00fd m\u011bs\u00ed\u010dn\u00ed p\u0159\u00edjem a relativn\u011b jednoduch\u00e9 da\u0148ov\u00e9 vykazov\u00e1n\u00ed. Standardn\u00ed odpo\u010det v\u00fddaj\u016f podle normy 30% se obecn\u011b uzn\u00e1v\u00e1 v p\u0159\u00edpadech, kdy nejsou zdokumentov\u00e1ny skute\u010dn\u00e9 zp\u016fsobil\u00e9 v\u00fddaje (\u010dl\u00e1nek 35 z\u00e1kona o dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob). Mezi hlavn\u00ed administrativn\u00ed \u00fakoly vlastn\u00edka obvykle pat\u0159\u00ed veden\u00ed n\u00e1jemn\u00ed smlouvy, evidace plateb n\u00e1jemn\u00e9ho a pod\u00e1n\u00ed ro\u010dn\u00edho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob v p\u0159\u00edpadech, kdy je vy\u017eadov\u00e1no vlastn\u00ed p\u0159izn\u00e1n\u00ed dan\u011b nam\u00edsto sr\u00e1\u017eky dan\u011b pl\u00e1tcem.<\/p>\n\n\n\n<p><strong>Turistick\u00fd (kr\u00e1tkodob\u00fd) pron\u00e1jem<\/strong> podl\u00e9h\u00e1 odli\u0161n\u00e9mu pr\u00e1vn\u00edmu za\u0159azen\u00ed. V \u010cern\u00e9 Ho\u0159e mus\u00ed b\u00fdt turistick\u00e1 ubytovac\u00ed za\u0159\u00edzen\u00ed zaregistrov\u00e1na a za\u0159azena do kategorie u p\u0159\u00edslu\u0161n\u00e9ho m\u00edstn\u00edho \u00fa\u0159adu. Jednotliv\u00ed majitel\u00e9, kte\u0159\u00ed p\u016fsob\u00ed jako poskytovatel\u00e9 turistick\u00fdch slu\u017eeb, mus\u00ed zpravidla zahrani\u010dn\u00ed hosty zaregistrovat a odhl\u00e1sit v r\u00e1mci <strong>12 hodin<\/strong> p\u0159\u00edjezdu nebo odjezdu, a to podle p\u0159edepsan\u00e9ho postupu prost\u0159ednictv\u00edm p\u0159\u00edslu\u0161n\u00e9ho syst\u00e9mu, m\u00edstn\u00ed turistick\u00e9 organizace nebo policie. P\u0159ed zah\u00e1jen\u00edm \u010dinnosti si ov\u011b\u0159te aktu\u00e1ln\u00ed m\u00edstn\u00ed pravidla pro pod\u00e1v\u00e1n\u00ed hl\u00e1\u0161en\u00ed. A <strong>turistick\u00e1 (pobytov\u00e1) da\u0148<\/strong> se vyb\u00edr\u00e1 od host\u016f za ka\u017edou noc a odv\u00e1d\u00ed se m\u00edstn\u00ed samospr\u00e1v\u011b \u2013 jedn\u00e1 se o zcela samostatnou polo\u017eku, kter\u00e1 nesouvis\u00ed s dan\u00ed z p\u0159\u00edjm\u016f z pron\u00e1jmu. N\u00e1kladov\u00e1 struktura je obvykle vy\u0161\u0161\u00ed, a to kv\u016fli \u010dast\u011bj\u0161\u00edmu \u00faklidu, po\u0159izov\u00e1n\u00ed vybaven\u00ed a n\u00e1klad\u016fm na spr\u00e1vu platformy.<\/p>\n\n\n\n<p>Hlavn\u00ed praktick\u00e9 rozd\u00edly mezi t\u011bmito dv\u011bma modely:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Pr\u00e1vn\u00ed r\u00e1mec:<\/strong> U dlouhodob\u00e9ho pron\u00e1jmu se pou\u017e\u00edv\u00e1 standardn\u00ed n\u00e1jemn\u00ed smlouva; turistick\u00fd pron\u00e1jem vy\u017eaduje za\u0159azen\u00ed ubytov\u00e1n\u00ed do kategorie a jeho registraci.<\/li>\n\n\n\n<li><strong>Registrace host\u016f:<\/strong> Poskytovatel\u00e9 turistick\u00e9ho ubytov\u00e1n\u00ed maj\u00ed specifick\u00e9 povinnosti t\u00fdkaj\u00edc\u00ed se registrace a odhl\u00e1\u0161en\u00ed host\u016f. Na cizince, kte\u0159\u00ed pob\u00fdvaj\u00ed v r\u00e1mci dlouhodob\u00e9ho pobytu, se mohou v z\u00e1vislosti na jejich konkr\u00e9tn\u00edch okolnostech vztahovat tak\u00e9 samostatn\u00e9 po\u017eadavky v oblasti imigrace nebo registrace pobytu.<\/li>\n\n\n\n<li><strong>Pobytov\u00e1 da\u0148:<\/strong> Plat\u00ed za noc pro hosty s kr\u00e1tkodob\u00fdm pobytem; nevztahuje se na dlouhodob\u00e9 n\u00e1jemn\u00edky.<\/li>\n\n\n\n<li><strong>Standardn\u00ed sazba odpo\u010dtu:<\/strong> Model 30% pro dlouhodob\u00fd pron\u00e1jem; modely 50% nebo 70% pouze v p\u0159\u00edpad\u011b, \u017ee jsou spln\u011bny podm\u00ednky pro turistick\u00fd pron\u00e1jem.<\/li>\n\n\n\n<li><strong>Provozn\u00ed n\u00e1klady:<\/strong> Kr\u00e1tkodob\u00fd pron\u00e1jem s sebou obvykle nese vy\u0161\u0161\u00ed pravideln\u00e9 v\u00fddaje \u2013 poplatky za platformy, \u00faklid, spot\u0159ebn\u00ed materi\u00e1l a spr\u00e1vu.<\/li>\n\n\n\n<li><strong>P\u0159edv\u00eddatelnost p\u0159\u00edjm\u016f:<\/strong> Dlouhodob\u00fd pron\u00e1jem zaji\u0161\u0165uje stabiln\u00ed m\u011bs\u00ed\u010dn\u00ed p\u0159\u00edjem; v\u00fdnosy z pron\u00e1jmu turist\u016fm se li\u0161\u00ed v z\u00e1vislosti na sez\u00f3n\u011b a obsazenosti.<\/li>\n<\/ul>\n\n\n\n<p>\u017d\u00e1dn\u00fd z t\u011bchto model\u016f nen\u00ed automaticky v\u00fdnosn\u011bj\u0161\u00ed. Vy\u0161\u0161\u00ed hrub\u00fd p\u0159\u00edjem, kter\u00e9ho lze dos\u00e1hnout v oblasti turistick\u00e9ho ubytov\u00e1n\u00ed, m\u016f\u017ee b\u00fdt \u010d\u00e1ste\u010dn\u011b vyv\u00e1\u017een vy\u0161\u0161\u00edmi provozn\u00edmi n\u00e1klady, slo\u017eit\u011bj\u0161\u00edm \u0159\u00edzen\u00edm a nutnost\u00ed prok\u00e1zat n\u00e1rok na vy\u0161\u0161\u00ed standardn\u00ed odpo\u010det. Jak\u00e9koli srovn\u00e1n\u00ed investic by m\u011blo vych\u00e1zet z <strong>\u010dist\u00fd pen\u011b\u017en\u00ed tok<\/strong>, nikoli celkov\u00e9 \u010d\u00e1stky z pron\u00e1jmu ani nomin\u00e1ln\u00ed da\u0148ov\u00e9 sazby.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"577\" src=\"https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/10\/d181d0bfd0b0d0bbd18cd0bdd18f_the_residence_rezultat-1024x577.webp\" alt=\"Da\u0148 z p\u0159\u00edjm\u016f z pron\u00e1jmu v \u010cern\u00e9 Ho\u0159e: Pr\u016fvodce pro rok 2026\" class=\"wp-image-7453\" srcset=\"https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/10\/d181d0bfd0b0d0bbd18cd0bdd18f_the_residence_rezultat-1024x577.webp 1024w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/10\/d181d0bfd0b0d0bbd18cd0bdd18f_the_residence_rezultat-300x169.webp 300w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/10\/d181d0bfd0b0d0bbd18cd0bdd18f_the_residence_rezultat-18x10.webp 18w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/10\/d181d0bfd0b0d0bbd18cd0bdd18f_the_residence_rezultat.webp 1300w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Jak za\u010d\u00edt pronaj\u00edmat nemovitost v \u010cern\u00e9 Ho\u0159e: krok za krokem<\/h2>\n\n\n\n<p>Koup\u011b bytu automaticky neoprav\u0148uje k provozov\u00e1n\u00ed jak\u00e9koli formy pron\u00e1jmu. Postup z\u00e1vis\u00ed na tom, zda bude nemovitost pronajata jako byt pro trval\u00e9 bydlen\u00ed, nebo zda bude nab\u00edzena jako turistick\u00e9 ubytov\u00e1n\u00ed.<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Ov\u011b\u0159te pr\u00e1vn\u00ed stav nemovitosti.<\/strong> Ov\u011b\u0159te si, na koho je nemovitost zaps\u00e1na, jak\u00e9 je jej\u00ed povolen\u00e9 vyu\u017eit\u00ed, prostudujte stavebn\u00ed dokumentaci a zkontrolujte ve\u0161ker\u00e1 smluvn\u00ed omezen\u00ed, kter\u00e1 by mohla m\u00edt vliv na zam\u00fd\u0161lenou pronaj\u00edmatelskou \u010dinnost.<\/li>\n\n\n\n<li><strong>Vyberte si model pron\u00e1jmu.<\/strong> Rozhodn\u011bte se, zda vyu\u017eijete b\u011b\u017enou n\u00e1jemn\u00ed smlouvu na bydlen\u00ed, nebo zda budete poskytovat kr\u00e1tkodob\u00e9 turistick\u00e9 ubytov\u00e1n\u00ed.<\/li>\n\n\n\n<li><strong>Ov\u011b\u0159te p\u0159\u00edslu\u0161n\u00e9 registra\u010dn\u00ed po\u017eadavky.<\/strong> Turistick\u00e9 ubytovac\u00ed za\u0159\u00edzen\u00ed obvykle podl\u00e9h\u00e1 p\u0159ed zah\u00e1jen\u00edm provozu schv\u00e1len\u00ed a za\u0159azen\u00ed do kategorie p\u0159\u00edslu\u0161n\u00fdm org\u00e1nem.<\/li>\n\n\n\n<li><strong>Ur\u010dete, kdo bude nemovitost spravovat.<\/strong> Pokud se agentura star\u00e1 o rezervace, registraci host\u016f nebo vy\u0159izov\u00e1n\u00ed dan\u00ed, uve\u010fte tyto povinnosti v p\u00edsemn\u00e9 smlouv\u011b.<\/li>\n\n\n\n<li><strong>Stanovte zp\u016fsob pod\u00e1v\u00e1n\u00ed da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed.<\/strong> Potvr\u010fte, zda bude da\u0148 z p\u0159\u00edjmu sr\u00e1\u017eena opr\u00e1vn\u011bn\u00fdm pl\u00e1tcem, nebo zda ji mus\u00ed majitel nahl\u00e1sit prost\u0159ednictv\u00edm GPPFL.<\/li>\n\n\n\n<li><strong>V p\u0159\u00edslu\u0161n\u00fdch p\u0159\u00edpadech zajist\u011bte dodr\u017eov\u00e1n\u00ed p\u0159edpis\u016f pro turisty.<\/strong> Ov\u011b\u0159te postupy p\u0159i registraci host\u016f, v\u00fdb\u011br turistick\u00e9 dan\u011b, veden\u00ed evidence a ve\u0161ker\u00e9 da\u0148ov\u00e9 povinnosti.<\/li>\n\n\n\n<li><strong>Vedejte z\u00e1znamy o p\u0159\u00edjmech a v\u00fddaj\u00edch.<\/strong> Uchov\u00e1vejte n\u00e1jemn\u00ed smlouvy, potvrzen\u00ed o rezervaci, doklady o platb\u00e1ch a faktury, kter\u00e9 dokl\u00e1daj\u00ed ve\u0161ker\u00e9 n\u00e1rokovan\u00e9 skute\u010dn\u00e9 v\u00fddaje.<\/li>\n\n\n\n<li><strong>Zkontrolujte ro\u010dn\u00ed z\u00e1vazky.<\/strong> Zkontrolujte term\u00edn pro pod\u00e1n\u00ed GPPFL, ro\u010dn\u00ed da\u0148 z nemovitosti, p\u0159\u00edslu\u0161n\u00fd p\u0159\u00edplatek a p\u0159\u00edpadn\u00e9 po\u017eadavky t\u00fdkaj\u00edc\u00ed se DPH.<\/li>\n<\/ol>\n\n\n\n<p>Zahrani\u010dn\u00ed vlastn\u00edk by si m\u011bl p\u0159ed zah\u00e1jen\u00edm prvn\u00ed zdaniteln\u00e9 \u010dinnosti v oblasti pron\u00e1jmu ov\u011b\u0159it po\u017eadavky na da\u0148ov\u00e9 zastoupen\u00ed a registraci u \u010dernohorsk\u00e9 da\u0148ov\u00e9 spr\u00e1vy nebo u kvalifikovan\u00e9ho m\u00edstn\u00edho poradce.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Da\u0148ov\u00e1 pravidla pro zahrani\u010dn\u00ed vlastn\u00edky<\/h2>\n\n\n\n<p>Ciz\u00ed st\u00e1tn\u00ed p\u0159\u00edslu\u0161n\u00edci, kte\u0159\u00ed vlastn\u00ed nemovitost v \u010cern\u00e9 Ho\u0159e a maj\u00ed z n\u00ed p\u0159\u00edjmy z pron\u00e1jmu, podl\u00e9haj\u00ed \u010dernohorsk\u00e9 dani z t\u011bchto p\u0159\u00edjm\u016f. <strong>Nerezidenti podl\u00e9haj\u00ed zdan\u011bn\u00ed z p\u0159\u00edjm\u016f poch\u00e1zej\u00edc\u00edch z \u010cern\u00e9 Hory<\/strong>, co\u017e zahrnuje n\u00e1jemn\u00e9 z nemovitosti, kter\u00e1 se fyzicky nach\u00e1z\u00ed v dan\u00e9 zemi. Tato povinnost plat\u00ed bez ohledu na to, kde vlastn\u00edk bydl\u00ed, kde m\u00e1 veden\u00fd bankovn\u00ed \u00fa\u010det nebo jak\u00fdm zp\u016fsobem jsou n\u00e1jemn\u00e9 platby p\u0159ev\u00e1d\u011bny.<\/p>\n\n\n\n<p><strong>Da\u0148ov\u00e1 rezidence nen\u00ed tot\u00e9\u017e jako ob\u010danstv\u00ed nebo vlastnictv\u00ed nemovitosti.<\/strong> Vlastnictv\u00ed bytu v Kotoru z v\u00e1s je\u0161t\u011b ned\u011bl\u00e1 da\u0148ov\u00e9ho rezidenta \u010cern\u00e9 Hory. Da\u0148ov\u00e1 rezidence se ur\u010duje na z\u00e1klad\u011b pr\u00e1vn\u00edch krit\u00e9ri\u00ed \u2013 p\u0159edev\u0161\u00edm podle po\u010dtu dn\u00ed str\u00e1ven\u00fdch v zemi a podle um\u00edst\u011bn\u00ed centra \u017eivotn\u00edch z\u00e1jm\u016f dan\u00e9 osoby. Omezen\u00fd \u010das str\u00e1ven\u00fd v \u010cern\u00e9 Ho\u0159e m\u016f\u017ee b\u00fdt argumentem proti da\u0148ov\u00e9mu rezidentstv\u00ed v \u010cern\u00e9 Ho\u0159e, ale rezidentstv\u00ed v jak\u00e9koli jin\u00e9 zemi z\u00e1vis\u00ed na pravidlech dan\u00e9 jurisdikce a p\u0159\u00edpadn\u00fdch platn\u00fdch da\u0148ov\u00fdch smlouv\u00e1ch \u2013 nelze jej ur\u010dit pouze na z\u00e1klad\u011b nep\u0159\u00edtomnosti v \u010cern\u00e9 Ho\u0159e. Pokud uva\u017eujete o del\u0161\u00edch pobytech, kter\u00e9 by mohly ovlivnit v\u00e1\u0161 status, jedn\u00e1 se o samostatnou ot\u00e1zku vy\u017eaduj\u00edc\u00ed konkr\u00e9tn\u00ed pr\u00e1vn\u00ed poradenstv\u00ed. Pro kontext toho, jak podle \u010dernohorsk\u00e9ho pr\u00e1va vz\u00e1jemn\u011b souvis\u00ed rezidence, vlastnictv\u00ed nemovitost\u00ed a imigra\u010dn\u00ed status, viz \u201c<a href=\"\/cs\/all\/obtaining-a-residence-permit-in-montenegro-by-purchasing-real-estate-2026\/\" target=\"_blank\">Povolen\u00ed k pobytu v \u010cern\u00e9 Ho\u0159e na z\u00e1klad\u011b vlastnictv\u00ed nemovitosti<\/a>\u201c. Samotn\u00e9 dr\u017een\u00ed povolen\u00ed k pobytu je\u0161t\u011b neznamen\u00e1 da\u0148ovou rezidenci \u2013 tyto dv\u011b v\u011bci se \u0159\u00edd\u00ed odli\u0161n\u00fdmi pr\u00e1vn\u00edmi r\u00e1mci.<\/p>\n\n\n\n<p><strong>Pravidlo 183 dn\u016f:<\/strong> Podle \u010dernohorsk\u00fdch vnitrost\u00e1tn\u00edch pravidel pro da\u0148ovou rezidenci m\u016f\u017ee b\u00fdt fyzick\u00e1 osoba pova\u017eov\u00e1na za da\u0148ov\u00e9ho rezidenta, pokud v p\u0159\u00edslu\u0161n\u00e9m da\u0148ov\u00e9m roce str\u00e1v\u00ed v \u010cern\u00e9 Ho\u0159e alespo\u0148 183 dn\u00ed. Rezidenci lze ur\u010dit tak\u00e9 na z\u00e1klad\u011b trval\u00e9ho bydli\u0161t\u011b nebo centra osobn\u00edch a ekonomick\u00fdch z\u00e1jm\u016f, tak\u017ee pobyt krat\u0161\u00ed ne\u017e 183 dn\u00ed automaticky nezaru\u010duje status nerezidenta. Na kone\u010dn\u00e9 ur\u010den\u00ed m\u016f\u017ee m\u00edt vliv platn\u00e1 smlouva o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Vlastnictv\u00ed nemovitosti ur\u010den\u00e9 k pron\u00e1jmu v zahrani\u010d\u00ed z v\u00e1s automaticky ned\u011bl\u00e1 da\u0148ov\u00e9ho rezidenta v dan\u00e9 zemi \u2013 ani v\u00e1s nezbavuje da\u0148ov\u00fdch povinnost\u00ed ve va\u0161\u00ed domovsk\u00e9 zemi.<\/p>\n<\/blockquote>\n\n\n\n<p>Zahrani\u010dn\u00ed vlastn\u00edci nemovitost\u00ed, kte\u0159\u00ed jsou da\u0148ov\u00fdmi poplatn\u00edky bez trval\u00e9ho pobytu, mohou podl\u00e9hat dodate\u010dn\u00fdm <strong>po\u017eadavky na da\u0148ov\u00e9 zastoupen\u00ed a registraci<\/strong> podle \u010dernohorsk\u00e9ho z\u00e1kona o da\u0148ov\u00e9 spr\u00e1v\u011b. To, zda je nutn\u00e9 jmenovat z\u00e1stupce a v jak\u00e9 lh\u016ft\u011b, z\u00e1vis\u00ed na p\u0159\u00edslu\u0161n\u00fdch z\u00e1konn\u00fdch ustanoven\u00edch a na konkr\u00e9tn\u00ed situaci vlastn\u00edka. Tyto po\u017eadavky si ov\u011b\u0159te u \u010dernohorsk\u00e9 da\u0148ov\u00e9 spr\u00e1vy nebo u kvalifikovan\u00e9ho m\u00edstn\u00edho da\u0148ov\u00e9ho poradce.<\/p>\n\n\n\n<p><strong>Dvoj\u00ed zdan\u011bn\u00ed<\/strong> p\u0159edstavuje pro zahrani\u010dn\u00ed vlastn\u00edky nemovitost\u00ed skute\u010dn\u00fd probl\u00e9m. Pokud m\u00e1te da\u0148ov\u00e9 bydli\u0161t\u011b v jin\u00e9 zemi, m\u016f\u017ee m\u00edt i tato zem\u011b pr\u00e1vo zdanit v\u00e1\u0161 celosv\u011btov\u00fd p\u0159\u00edjem, v\u010detn\u011b p\u0159\u00edjm\u016f z pron\u00e1jmu v \u010cern\u00e9 Ho\u0159e. \u010cern\u00e1 Hora podepsala smlouvy o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed (DTA) s \u0159adou zem\u00ed. Tyto smlouvy obvykle stanovuj\u00ed mechanismus, jak zabr\u00e1nit dvoj\u00edmu zdan\u011bn\u00ed stejn\u00e9ho p\u0159\u00edjmu \u2013 zpravidla prost\u0159ednictv\u00edm da\u0148ov\u00e9ho odpo\u010dtu nebo osvobozen\u00ed od dan\u011b \u2013, av\u0161ak konkr\u00e9tn\u00ed pravidla se li\u0161\u00ed podle jednotliv\u00fdch smluv a vnitrost\u00e1tn\u00edch p\u0159edpis\u016f ka\u017ed\u00e9 zem\u011b. Smlouva o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed automaticky neodstra\u0148uje va\u0161e da\u0148ov\u00e9 povinnosti ve va\u0161\u00ed domovsk\u00e9 zemi; ur\u010duje pouze, jak se tyto povinnosti vz\u00e1jemn\u011b prol\u00ednaj\u00ed s t\u00edm, co jste ji\u017e zaplatili v \u010cern\u00e9 Ho\u0159e.<\/p>\n\n\n\n<p>Majitel\u00e9, kte\u0159\u00ed p\u0159ij\u00edmaj\u00ed platby za n\u00e1jem na zahrani\u010dn\u00ed bankovn\u00ed \u00fa\u010det, spravuj\u00ed nemovitosti na d\u00e1lku prost\u0159ednictv\u00edm m\u00edstn\u00ed agentury nebo vyu\u017e\u00edvaj\u00ed mezin\u00e1rodn\u00ed platformy, mus\u00ed dodr\u017eovat stejn\u00e9 po\u017eadavky na dokumentaci jako ti, kte\u0159\u00ed nemovitosti spravuj\u00ed p\u0159\u00edmo. Da\u0148ov\u00e9 povinnosti v \u010cern\u00e9 Ho\u0159e vypl\u00fdvaj\u00ed ze zdroje p\u0159\u00edjmu, nikoli z toho, jak\u00fdm zp\u016fsobem nebo kde jsou platby p\u0159ij\u00edm\u00e1ny.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a zaplacen\u00ed dan\u011b z p\u0159\u00edjm\u016f z pron\u00e1jmu<\/h2>\n\n\n\n<p>Ro\u010dn\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob v \u010cern\u00e9 Ho\u0159e se pod\u00e1v\u00e1 prost\u0159ednictv\u00edm <strong>Formul\u00e1\u0159 GPPFL<\/strong> (Godi\u0161nja prijava poreza na dohodak fizi\u010dkih lica \u2014 Ro\u010dn\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob). Tento formul\u00e1\u0159 se obvykle pou\u017e\u00edv\u00e1 k vyk\u00e1z\u00e1n\u00ed p\u0159\u00edjm\u016f z pron\u00e1jmu, u nich\u017e nebyla da\u0148 sra\u017eena u zdroje \u2014 tedy v p\u0159\u00edpadech, kdy je za p\u0159izn\u00e1n\u00ed a p\u0159\u00edmou \u00fahradu dan\u011b odpov\u011bdn\u00fd pronaj\u00edmatel.<\/p>\n\n\n\n<p><strong>Kdo pod\u00e1v\u00e1 \u017e\u00e1dost:<\/strong> Jste-li fyzick\u00e1 osoba, kter\u00e1 pob\u00edr\u00e1 n\u00e1jemn\u00e9 p\u0159\u00edmo od soukrom\u00e9 osoby, povinnost p\u0159iznat a zaplatit da\u0148 obecn\u011b spo\u010d\u00edv\u00e1 na v\u00e1s, a to prost\u0159ednictv\u00edm ro\u010dn\u00edho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Pokud je n\u00e1jemn\u00e9 vypl\u00e1ceno spole\u010dnost\u00ed, <strong>\u010cernohorsk\u00e1 pr\u00e1vnick\u00e1 osoba nebo podnikatel<\/strong> Pokud pl\u00e1tce p\u016fsob\u00ed jako zprost\u0159edkovatel sr\u00e1\u017eky dan\u011b, da\u0148 se obvykle sr\u00e1\u017e\u00ed p\u0159i v\u00fdplat\u011b; tento pl\u00e1tce postupuje podle platn\u00e9ho postupu pro hl\u00e1\u0161en\u00ed sr\u00e1\u017eek dan\u011b a pronaj\u00edmatel nemus\u00ed tento p\u0159\u00edjem samostatn\u011b vykazovat v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed GPPFL. Zp\u016fsob postupu z\u00e1vis\u00ed na postaven\u00ed pl\u00e1tce a povaze platby \u2013 ov\u011b\u0159te si, kter\u00fd postup se ve va\u0161em p\u0159\u00edpad\u011b uplat\u0148uje.<\/p>\n\n\n\n<p><strong>Kdo pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a plat\u00ed da\u0148 z p\u0159\u00edjm\u016f z pron\u00e1jmu?<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Situace v oblasti pron\u00e1jm\u016f<\/th><th>Kdo se obvykle zab\u00fdv\u00e1 dan\u00ed z p\u0159\u00edjm\u016f?<\/th><th>Hlavn\u00ed bod t\u00fdkaj\u00edc\u00ed se dodr\u017eov\u00e1n\u00ed p\u0159edpis\u016f<\/th><\/tr><tr><td>Soukrom\u00fd pronaj\u00edmatel, kter\u00fd pronaj\u00edm\u00e1 nemovitost soukrom\u00e9 osob\u011b<\/td><td>Pronaj\u00edmatel<\/td><td>Obecn\u011b plat\u00ed povinnost ka\u017edoro\u010dn\u00edho pod\u00e1v\u00e1n\u00ed zpr\u00e1v v r\u00e1mci GPPFL<\/td><\/tr><tr><td>Fyzick\u00e1 osoba \u2013 pronaj\u00edmatel, kter\u00e1 pronaj\u00edm\u00e1 nemovitost opr\u00e1vn\u011bn\u00e9 \u010dernohorsk\u00e9 spole\u010dnosti nebo podnikateli<\/td><td>Pl\u00e1tce sr\u00e1\u017ekov\u00e9 dan\u011b<\/td><td>Pl\u00e1tce dan\u011b obvykle vypo\u010d\u00edt\u00e1v\u00e1, sr\u00e1\u017e\u00ed a vykazuje da\u0148<\/td><\/tr><tr><td>Pron\u00e1jem nemovitost\u00ed pro turisty prost\u0159ednictv\u00edm mezin\u00e1rodn\u00ed rezerva\u010dn\u00ed platformy<\/td><td>Z\u00e1le\u017e\u00ed na konkr\u00e9tn\u00edch podm\u00ednk\u00e1ch platby a sr\u00e1\u017eek<\/td><td>Nep\u0159edpokl\u00e1dejte, \u017ee platforma ji\u017e zaplatila \u010dernohorskou da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/td><\/tr><tr><td>Pronaj\u00edmatel, kter\u00fd nen\u00ed rezidentem a nem\u00e1 pl\u00e1tce sr\u00e1\u017ekov\u00e9 dan\u011b<\/td><td>Pronaj\u00edmatel, s v\u00fdhradou platn\u00fdch pravidel t\u00fdkaj\u00edc\u00edch se zastupov\u00e1n\u00ed<\/td><td>Ov\u011b\u0159te si da\u0148ovou registraci, po\u017eadavky na z\u00e1stupce a povinnost pod\u00e1vat v\u00fdro\u010dn\u00ed p\u0159izn\u00e1n\u00ed<\/td><\/tr><tr><td>P\u0159\u00edjmy z pron\u00e1jmu realizovan\u00e9 \u010dernohorskou spole\u010dnost\u00ed<\/td><td>Spole\u010dnost<\/td><td>M\u00edsto re\u017eimu pro jednotliv\u00e9 pronaj\u00edmatele se uplat\u0148uj\u00ed pravidla pro zdan\u011bn\u00ed pr\u00e1vnick\u00fdch osob a pravidla pro pod\u00e1v\u00e1n\u00ed zpr\u00e1v<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>D\u016fle\u017eit\u00e9:<\/strong> Toto je obecn\u00fd n\u00e1vod. P\u0159esn\u00fd postup p\u0159i pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed z\u00e1vis\u00ed na pr\u00e1vn\u00edm postaven\u00ed pronaj\u00edmatele a pl\u00e1tce, na povaze transakce a na platn\u00fdch pravidlech pro sr\u00e1\u017eku dan\u011b.<\/p>\n\n\n\n<p><strong>Standardn\u00ed lh\u016fta pro pod\u00e1n\u00ed a platbu:<\/strong> Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed GPPFL a platba dan\u011b jsou obvykle splatn\u00e9 do <strong>30. dubna<\/strong> roku n\u00e1sleduj\u00edc\u00edho po zda\u0148ovac\u00edm obdob\u00ed. P\u0159\u00edjmy z\u00edskan\u00e9 v roce 2025 by se obvykle m\u011bly nahl\u00e1sit a zaplatit do 30. dubna 2026. <a href=\"https:\/\/www.gov.me\/clanak\/podnesite-godisnju-prijavu-poreza-na-dohodak-fizickih-lica-do-30aprila\" target=\"_blank\" rel=\"noopener\">Da\u0148ov\u00e1 spr\u00e1va \u010cern\u00e9 Hory<\/a> ka\u017edoro\u010dn\u011b zve\u0159ej\u0148uje pokyny t\u00fdkaj\u00edc\u00ed se postupu a term\u00edn\u016f.<\/p>\n\n\n\n<p><strong>Prodlou\u017een\u00ed lh\u016fty pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za zda\u0148ovac\u00ed obdob\u00ed 2025 do roku 2026:<\/strong> Konkr\u00e9tn\u011b pro da\u0148ov\u00fd rok 2025 da\u0148ov\u00e1 spr\u00e1va prodlou\u017eila <strong>term\u00edn pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed GPPFL do 30. kv\u011btna 2026<\/strong>. Nicm\u00e9n\u011b, <strong>term\u00edn splatnosti z\u016fstal 30. dubna 2026<\/strong>. To znamen\u00e1, \u017ee da\u0148ov\u00ed poplatn\u00edci, kte\u0159\u00ed podali da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed se zpo\u017ed\u011bn\u00edm, mohli sv\u00e9 p\u0159izn\u00e1n\u00ed p\u0159edlo\u017eit je\u0161t\u011b do 30. kv\u011btna, av\u0161ak t\u011bm, kte\u0159\u00ed m\u011bli da\u0148ov\u00fd nedoplatek a uhradili jej a\u017e po 30. dubnu, mohly vzniknout sankce za opo\u017ed\u011bnou platbu. Jednalo se o do\u010dasn\u00e9 administrativn\u00ed opat\u0159en\u00ed \u2013 nikoli o trvalou zm\u011bnu standardn\u00edch pravidel \u2013 a nem\u011blo by se p\u0159edpokl\u00e1dat, \u017ee bude platit i v budouc\u00edch letech. Toto <a href=\"https:\/\/www.gov.me\/clanak\/rok-za-predaju-gppfl-prijava\" target=\"_blank\" rel=\"noopener\">ofici\u00e1ln\u00ed ozn\u00e1men\u00ed da\u0148ov\u00e9 spr\u00e1vy<\/a> stanov\u00ed konkr\u00e9tn\u00ed podm\u00ednky tohoto prodlou\u017een\u00ed.<\/p>\n\n\n\n<p><strong>Kam podat \u017e\u00e1dost:<\/strong> Pro p\u0159\u00edjmy za rok 2025 da\u0148ov\u00e1 spr\u00e1va stanovila povinn\u00e9 pod\u00e1v\u00e1n\u00ed p\u0159izn\u00e1n\u00ed prost\u0159ednictv\u00edm syst\u00e9mu IRMS (Integrated Revenue Management System) pro hlavn\u00ed p\u0159\u00edjmy ze samostatn\u00e9 v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti a povolila pod\u00e1v\u00e1n\u00ed v pap\u00edrov\u00e9 podob\u011b u ostatn\u00edch kategori\u00ed p\u0159\u00edjm\u016f, v\u010detn\u011b p\u0159\u00edjm\u016f z nemovitost\u00ed. Zkontrolujte, jak\u00fd zp\u016fsob pod\u00e1n\u00ed je k dispozici pro va\u0161i kategorii p\u0159\u00edjm\u016f a status \u2013 m\u016f\u017ee se li\u0161it. Nerezidenti, kte\u0159\u00ed maj\u00ed da\u0148ov\u00e9ho z\u00e1stupce, obvykle koordinuj\u00ed pod\u00e1n\u00ed prost\u0159ednictv\u00edm tohoto z\u00e1stupce.<\/p>\n\n\n\n<p><strong>Praktick\u00fd kontroln\u00ed seznam dokument\u016f pro vykazov\u00e1n\u00ed p\u0159\u00edjm\u016f z pron\u00e1jmu:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Doklady o vlastnictv\u00ed (list vlastnictv\u00ed nebo z\u00e1pis v katastru nemovitost\u00ed potvrzuj\u00edc\u00ed vlastnictv\u00ed nemovitosti)<\/li>\n\n\n\n<li>N\u00e1jemn\u00ed smlouva (smlouva o pron\u00e1jmu nebo smlouva o turistick\u00e9m ubytov\u00e1n\u00ed)<\/li>\n\n\n\n<li>Doklady o platb\u00e1ch n\u00e1jemn\u00e9ho (bankovn\u00ed v\u00fdpisy, potvrzen\u00ed o p\u0159evodech nebo doklady o v\u00fdplat\u00e1ch z platformy)<\/li>\n\n\n\n<li>Faktury a \u00fa\u010dtenky za v\u00fddaje, pokud uplat\u0148ujete n\u00e1rok na prokazateln\u00e9 skute\u010dn\u00e9 v\u00fddaje<\/li>\n\n\n\n<li>Osv\u011bd\u010den\u00ed o registraci turistick\u00e9ho ubytov\u00e1n\u00ed a o jeho kategorii, pokud se to t\u00fdk\u00e1<\/li>\n\n\n\n<li>\u00dadaje o da\u0148ov\u00e9m identifika\u010dn\u00edm \u010d\u00edsle a, v p\u0159\u00edpad\u011b nerezident\u016f, \u00fadaje o jmenovan\u00e9m da\u0148ov\u00e9m z\u00e1stupci<\/li>\n<\/ol>\n\n\n\n<p>Ne v\u0161echny polo\u017eky na tomto seznamu jsou nutn\u00e9 v ka\u017ed\u00e9 situaci \u2013 dokumenty, kter\u00e9 budete pot\u0159ebovat, z\u00e1vis\u00ed na va\u0161em modelu pron\u00e1jmu, statusu pobytu a zp\u016fsobu uplat\u0148ov\u00e1n\u00ed v\u00fddaj\u016f. Tento kontroln\u00ed seznam slou\u017e\u00ed jako pr\u016fvodce pro p\u0159\u00edpravu, nejedn\u00e1 se o z\u00e1vazn\u00fd pr\u00e1vn\u00ed po\u017eadavek. P\u0159ed pod\u00e1n\u00edm da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed si konkr\u00e9tn\u00ed po\u017eadavky ov\u011b\u0159te u da\u0148ov\u00e9 spr\u00e1vy nebo u m\u00edstn\u00edho poradce.<\/p>\n\n\n\n<p>Veden\u00ed p\u0159ehledn\u00fdch a \u00fapln\u00fdch z\u00e1znam\u016f po cel\u00fd rok pron\u00e1jmu je mnohem jednodu\u0161\u0161\u00ed ne\u017e dodate\u010dn\u00e9 sestavov\u00e1n\u00ed dokumentace v dob\u011b pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. V\u00fdplaty z platformy, p\u0159\u00edm\u00e9 p\u0159evody i ve\u0161ker\u00e9 hotovostn\u00ed transakce by m\u011bly b\u00fdt d\u016fsledn\u011b zaznamen\u00e1v\u00e1ny.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"577\" src=\"https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/10\/d0bed184d0b8d181_the_residence_rezultat-1-1024x577.webp\" alt=\"Da\u0148 z p\u0159\u00edjm\u016f z pron\u00e1jmu v \u010cern\u00e9 Ho\u0159e: Pr\u016fvodce pro rok 2026\" class=\"wp-image-7452\" srcset=\"https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/10\/d0bed184d0b8d181_the_residence_rezultat-1-1024x577.webp 1024w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/10\/d0bed184d0b8d181_the_residence_rezultat-1-300x169.webp 300w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/10\/d0bed184d0b8d181_the_residence_rezultat-1-18x10.webp 18w, https:\/\/residence-estate.me\/wp-content\/uploads\/2026\/10\/d0bed184d0b8d181_the_residence_rezultat-1.webp 1300w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Airbnb, Booking.com a turistick\u00e9 poplatky<\/h2>\n\n\n\n<p>Zve\u0159ejn\u011bn\u00ed nemovitosti na Airbnb, Booking.com nebo podobn\u00e9 platform\u011b nenahrazuje povinnost dodr\u017eovat \u010dernohorsk\u00e9 da\u0148ov\u00e9 p\u0159edpisy. Registrace na platform\u011b p\u0159edstavuje obchodn\u00ed ujedn\u00e1n\u00ed mezi v\u00e1mi a danou platformou; nem\u00e1 \u017e\u00e1dn\u00fd pr\u00e1vn\u00ed dopad na va\u0161e povinnosti v\u016f\u010di da\u0148ov\u00e9 spr\u00e1v\u011b \u010cern\u00e9 Hory.<\/p>\n\n\n\n<p><strong>Klasifikace ubytovac\u00edch za\u0159\u00edzen\u00ed:<\/strong> Kr\u00e1tkodob\u00e9 turistick\u00e9 pron\u00e1jmy mus\u00ed b\u00fdt zaregistrov\u00e1ny a za\u0159azeny do p\u0159\u00edslu\u0161n\u00e9 kategorie u m\u00edstn\u00ed samospr\u00e1vy nebo p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u0159adu, ne\u017e m\u016f\u017ee b\u00fdt nemovitost leg\u00e1ln\u011b provozov\u00e1na jako turistick\u00e9 ubytov\u00e1n\u00ed. Jedn\u00e1 se o samostatn\u00fd spr\u00e1vn\u00ed proces, kter\u00fd se li\u0161\u00ed od da\u0148ov\u00e9 registrace, a m\u00e1 vliv jak na v\u00e1\u0161 stav dodr\u017eov\u00e1n\u00ed p\u0159edpis\u016f, tak na v\u00e1\u0161 n\u00e1rok na p\u0159\u00edpadn\u00e9 zv\u00fd\u0161en\u00e9 standardn\u00ed odpo\u010dty.<\/p>\n\n\n\n<p><strong>Registrace host\u016f:<\/strong> Poskytovatel\u00e9 turistick\u00e9ho ubytov\u00e1n\u00ed jsou obecn\u011b povinni zaregistrovat a odhl\u00e1sit zahrani\u010dn\u00ed hosty do <strong>12 hodin<\/strong> p\u0159\u00edjezdu nebo odjezdu, a to podle p\u0159edepsan\u00e9ho postupu prost\u0159ednictv\u00edm p\u0159\u00edslu\u0161n\u00e9ho syst\u00e9mu, m\u00edstn\u00ed turistick\u00e9 organizace nebo policie. Jedn\u00e1 se o trvalou provozn\u00ed povinnost platnou pro ka\u017ed\u00fd pobyt, nikoli o jednor\u00e1zovou registraci. P\u0159ed zah\u00e1jen\u00edm \u010dinnosti si ov\u011b\u0159te aktu\u00e1ln\u00ed m\u00edstn\u00ed p\u0159edpisy t\u00fdkaj\u00edc\u00ed se evidence.<\/p>\n\n\n\n<p><strong>Turistick\u00e1 (pobytov\u00e1) da\u0148:<\/strong> Ubytovac\u00ed da\u0148 se obvykle vztahuje na pobyty turist\u016f, na kter\u00e9 se tato da\u0148 vztahuje, s v\u00fdhradou v\u00fdjimek a slev stanoven\u00fdch platn\u00fdmi pr\u00e1vn\u00edmi p\u0159edpisy. Ubytovatel by si m\u011bl u obce nebo m\u00edstn\u00ed turistick\u00e9 organizace ov\u011b\u0159it p\u0159\u00edslu\u0161n\u00e9 kategorie host\u016f, m\u00edstn\u00ed sazby a podm\u00ednky v\u00fdb\u011bru dan\u011b. Tento poplatek \u010din\u00ed <strong>odli\u0161n\u00e1 od dan\u011b z p\u0159\u00edjm\u016f z pron\u00e1jmu<\/strong> \u2014 vyb\u00edr\u00e1 se od host\u016f, nehrad\u00ed se z p\u0159\u00edjm\u016f majitele \u2014 hostitel v\u0161ak nese administrativn\u00ed odpov\u011bdnost za jej\u00ed v\u00fdb\u011br a odvod.<\/p>\n\n\n\n<p><strong>P\u0159\u00edklad \u2013 turistick\u00e1 da\u0148 v Tivatu:<\/strong> Podle turistick\u00e9 organizace m\u011bsta Tivat \u010din\u00ed pobytov\u00e1 da\u0148 1 \u20ac na osobu a den. D\u011bti do 12 let jsou od t\u00e9to dan\u011b osvobozeny, zat\u00edmco n\u00e1v\u0161t\u011bvn\u00edci ve v\u011bku 12 a\u017e 18 let plat\u00ed 0,50 \u20ac za den.<\/p>\n\n\n\n<p>V p\u0159\u00edpad\u011b pobytu dvou dosp\u011bl\u00fdch osob po dobu sedmi zpoplatn\u011bn\u00fdch dn\u016f by orienta\u010dn\u00ed v\u00fd\u0161e pobytov\u00e9 dan\u011b \u010dinila 14 \u20ac. Tato \u010d\u00e1stka se nepo\u010d\u00edt\u00e1 do dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob, kterou odv\u00e1d\u00ed pronaj\u00edmatel.<\/p>\n\n\n\n<p>P\u0159ed p\u0159ijet\u00edm host\u016f je t\u0159eba si u p\u0159\u00edslu\u0161n\u00e9 obce ov\u011b\u0159it sazby, v\u00fdjimky a administrativn\u00ed postupy.<\/p>\n\n\n\n<p><strong>V\u00fdplaty z platformy a dokumentace:<\/strong> P\u0159\u00edjmy z\u00edskan\u00e9 prost\u0159ednictv\u00edm mezin\u00e1rodn\u00edch platforem jsou i nad\u00e1le p\u0159\u00edjmy z pron\u00e1jmu poch\u00e1zej\u00edc\u00ed z \u010cern\u00e9 Hory a mus\u00ed b\u00fdt odpov\u00eddaj\u00edc\u00edm zp\u016fsobem nahl\u00e1\u0161eny. Bankovn\u00ed p\u0159evody od spole\u010dnost\u00ed Airbnb nebo Booking.com potvrzuj\u00ed p\u0159ijatou \u010d\u00e1stku, je v\u0161ak nutn\u00e9 si rovn\u011b\u017e uchovat doklady prokazuj\u00edc\u00ed p\u0159\u00edslu\u0161n\u00e9 rezervace, term\u00edny a sazby.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>V\u00fdplaty z platforem nenahrazuj\u00ed \u0159\u00e1dn\u011b zdokumentovan\u00e9 p\u0159\u00edjmy z pron\u00e1jmu a da\u0148ov\u00e9 z\u00e1znamy.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>Provize za platformu:<\/strong> Poplatky \u00fa\u010dtovan\u00e9 platformami sni\u017euj\u00ed \u010d\u00e1stku, kterou skute\u010dn\u011b obdr\u017e\u00edte. Pokud uplat\u0148ujete skute\u010dn\u00e9 dolo\u017een\u00e9 v\u00fddaje, mohou b\u00fdt provize platforem uzn\u00e1ny jako odpo\u010ditateln\u00e9. Pokud vyu\u017e\u00edv\u00e1te standardn\u00ed pau\u0161\u00e1ln\u00ed odpo\u010det, skute\u010dn\u00e9 provize nemaj\u00ed na v\u00fdpo\u010det \u017e\u00e1dn\u00fd vliv \u2013 pevn\u00e9 procento ji\u017e tyto n\u00e1klady zohled\u0148uje.<\/p>\n\n\n\n<p><strong>DPH a hranice 30 000 EUR:<\/strong> Obecn\u00e1 hranice pro registraci k DPH v \u010cern\u00e9 Ho\u0159e \u010din\u00ed 30 000 \u20ac p\u0159\u00edslu\u0161n\u00e9ho obratu za posledn\u00edch 12 m\u011bs\u00edc\u016f. Standardn\u00ed sazba DPH je 21%, zat\u00edmco na n\u011bkter\u00e9 slu\u017eby v oblasti pohostinstv\u00ed a ubytov\u00e1n\u00ed, kter\u00e9 spl\u0148uj\u00ed dan\u00e9 podm\u00ednky, se podle pravidel platn\u00fdch v roce 2026 vztahuje sn\u00ed\u017een\u00e1 sazba 15%.<\/p>\n\n\n\n<p>Je v\u0161ak t\u0159eba rozli\u0161ovat mezi b\u011b\u017en\u00fdm pron\u00e1jmem byt\u016f a zdaniteln\u00fdm poskytov\u00e1n\u00edm ubytov\u00e1n\u00ed turist\u016fm. Tato hranice neznamen\u00e1, \u017ee ka\u017ed\u00fd jednotliv\u00fd pronaj\u00edmatel se automaticky st\u00e1v\u00e1 pl\u00e1tcem DPH, jakmile dos\u00e1hne p\u0159\u00edjmu z pron\u00e1jmu byt\u016f ve v\u00fd\u0161i 30 000 \u20ac. Nejprve je t\u0159eba posoudit klasifikaci dan\u00e9 \u010dinnosti, povahu poskytovan\u00fdch slu\u017eeb a status vlastn\u00edka jako da\u0148ov\u00e9ho subjektu.<\/p>\n\n\n\n<p>Majitel\u00e9 provozuj\u00edc\u00ed turistick\u00e1 ubytovac\u00ed za\u0159\u00edzen\u00ed, v\u00edce pronaj\u00edmateln\u00fdch jednotek nebo podnik poskytuj\u00edc\u00ed ubytovac\u00ed slu\u017eby by si m\u011bli vy\u017e\u00e1dat individu\u00e1ln\u00ed rozhodnut\u00ed o DPH, ne\u017e se budou odvol\u00e1vat na osvobozen\u00ed od dan\u011b nebo uplat\u0148ovat sn\u00ed\u017eenou sazbu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Dal\u0161\u00ed n\u00e1klady, kter\u00e9 ovliv\u0148uj\u00ed \u010dist\u00fd zisk<\/h2>\n\n\n\n<p>Da\u0148 z p\u0159\u00edjm\u016f z pron\u00e1jmu je jednou ze slo\u017eek celkov\u00fdch n\u00e1klad\u016f spojen\u00fdch s vlastnictv\u00edm a provozem nemovitosti ur\u010den\u00e9 k pron\u00e1jmu v \u010cern\u00e9 Ho\u0159e. Pro p\u0159esn\u00fd p\u0159ehled o \u010dist\u00fdch v\u00fdnosech je t\u0159eba samostatn\u011b zohlednit \u0159adu dal\u0161\u00edch poplatk\u016f a v\u00fddaj\u016f.<\/p>\n\n\n\n<p><strong>Dan\u011b z nemovitost\u00ed v pr\u016fb\u011bhu cel\u00e9ho cyklu vlastnictv\u00ed<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Jevi\u0161t\u011b<\/th><th>Hlavn\u00ed da\u0148<\/th><th>Obecn\u00e9 pravidlo pro rok 2026<\/th><\/tr><tr><td>Koup\u011b nemovitosti z druh\u00e9 ruky<\/td><td>Da\u0148 z p\u0159evodu nemovitost\u00ed<\/td><td>Progresivn\u00ed sazby od 3% do 6% v z\u00e1vislosti na zdaniteln\u00e9 hodnot\u011b<\/td><\/tr><tr><td>Koup\u011b nov\u00e9 nemovitosti spl\u0148uj\u00edc\u00ed podm\u00ednky<\/td><td>DPH<\/td><td>Je t\u0159eba zkontrolovat platn\u00e9 zach\u00e1zen\u00ed s DPH p\u0159i prvn\u00edm dod\u00e1n\u00ed; standardn\u00ed sazba 21%<\/td><\/tr><tr><td>Vlastnictv\u00ed nemovitosti<\/td><td>Ro\u010dn\u00ed da\u0148 z nemovitosti<\/td><td>Obecn\u00fd z\u00e1konn\u00fd rozsah 0,25%\u20131% z hodnoty nemovitosti stanoven\u00e9 pro da\u0148ov\u00e9 \u00fa\u010dely, s v\u00fdhradou m\u00edstn\u00edch p\u0159edpis\u016f<\/td><\/tr><tr><td>P\u0159\u00edjmy z pron\u00e1jmu jako fyzick\u00e1 osoba<\/td><td>Da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob<\/td><td>15% zdaniteln\u00fdch p\u0159\u00edjm\u016f z pron\u00e1jmu po ode\u010dten\u00ed povolen\u00fdch odpo\u010dt\u016f<\/td><\/tr><tr><td>Provozov\u00e1n\u00ed turistick\u00e9ho ubytov\u00e1n\u00ed spl\u0148uj\u00edc\u00edho podm\u00ednky<\/td><td>Turistick\u00e9 poplatky a p\u0159\u00edpadn\u011b DPH<\/td><td>Odli\u0161n\u00e1 pravidla v z\u00e1vislosti na \u010dinnosti a registraci<\/td><\/tr><tr><td>Prodej nemovitosti se zdaniteln\u00fdm ziskem<\/td><td>Da\u0148 z kapit\u00e1lov\u00fdch v\u00fdnos\u016f<\/td><td>Obvykle 15% zdaniteln\u00e9ho zisku, s v\u00fdhradou platn\u00fdch osvobozen\u00ed od dan\u011b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Da\u0148ov\u00e1 od\u010ditatelnost versus v\u00fddaje ovliv\u0148uj\u00edc\u00ed pen\u011b\u017en\u00ed tok:<\/strong> Ne v\u0161echny n\u00e1klady spojen\u00e9 s vlastnictv\u00edm nebo provozem jsou pro \u00fa\u010dely dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob ode\u010ditateln\u00e9. P\u0159i pou\u017eit\u00ed standardn\u00edho odpo\u010dtu n\u00e1klad\u016f se skute\u010dn\u00e9 n\u00e1klady ji\u017e znovu nerozepisuj\u00ed. P\u0159i pou\u017eit\u00ed metody zdokumentovan\u00fdch skute\u010dn\u00fdch v\u00fddaj\u016f z\u00e1vis\u00ed uznatelnost n\u00e1klad\u016f na opravy, poji\u0161t\u011bn\u00ed, slu\u017eby, poplatky za spr\u00e1vu a dal\u0161\u00edch n\u00e1klad\u016f na jejich povaze, souvislosti s p\u0159\u00edjmy z pron\u00e1jmu a podkladov\u00fdch dokladech. Jednotliv\u00e9 kategorie v\u00fddaj\u016f si ov\u011b\u0159te u kvalifikovan\u00e9ho \u010dernohorsk\u00e9ho da\u0148ov\u00e9ho poradce.<\/p>\n\n\n\n<p>Nej\u010dast\u011bj\u0161\u00edm zdrojem nejasnost\u00ed je zam\u011b\u0148ov\u00e1n\u00ed <strong>da\u0148 z p\u0159\u00edjm\u016f z pron\u00e1jmu<\/strong> (ro\u010dn\u00ed da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob z p\u0159ijat\u00e9ho n\u00e1jemn\u00e9ho) s <strong>ro\u010dn\u00ed da\u0148 z nemovitosti<\/strong> (pravideln\u00e1 da\u0148 z vlastnictv\u00ed nemovitosti, splatn\u00e1 bez ohledu na to, zda nemovitost p\u0159in\u00e1\u0161\u00ed p\u0159\u00edjem). Jedn\u00e1 se o dv\u011b zcela odli\u0161n\u00e9 povinnosti s r\u016fzn\u00fdmi z\u00e1klady dan\u011b a odli\u0161n\u00fdmi postupy p\u0159i placen\u00ed. Viz \u201c<a href=\"https:\/\/claude.ai\/all\/montenegro-property-taxes-a-practical-guide-for-buyers\/\" target=\"_blank\" rel=\"noopener\">Dan\u011b z nemovitost\u00ed v \u010cern\u00e9 Ho\u0159e<\/a>\u201d\u201c \u2013 zde najdete podrobn\u00fd p\u0159ehled dan\u00ed souvisej\u00edc\u00edch s vlastnictv\u00edm.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>N\u00e1klady<\/th><th>Kdy se to vztahuje<\/th><th>Kdo obvykle plat\u00ed<\/th><th>Zahrnuto do v\u00fdpo\u010dtu dan\u011b z p\u0159\u00edjm\u016f?<\/th><th>Hlavn\u00ed hledisko<\/th><\/tr><\/thead><tbody><tr><td>Da\u0148 z p\u0159\u00edjm\u016f z pron\u00e1jmu<\/td><td>P\u0159i p\u0159ijet\u00ed p\u0159\u00edjm\u016f z pron\u00e1jmu<\/td><td>Vlastn\u00edk nemovitosti (nebo zadr\u017een\u00e1 \u010d\u00e1stka firemn\u00edm n\u00e1jemcem)<\/td><td>n\/a \u2014 jedn\u00e1 se o samotnou da\u0148<\/td><td>15% ze zdaniteln\u00e9ho z\u00e1kladu po ode\u010dten\u00ed odpo\u010dt\u016f<\/td><\/tr><tr><td>M\u011bstsk\u00e1 p\u0159ir\u00e1\u017eka<\/td><td>Krom\u011b dan\u011b z p\u0159\u00edjm\u016f<\/td><td>Vlastn\u00edk nemovitosti<\/td><td>Vypo\u010d\u00edt\u00e1no na z\u00e1klad\u011b \u010d\u00e1stky dan\u011b z p\u0159\u00edjm\u016f<\/td><td>Sazba \u010din\u00ed 13% nebo 15% v z\u00e1vislosti na obci<\/td><\/tr><tr><td>Ro\u010dn\u00ed da\u0148 z nemovitosti<\/td><td>Ka\u017ed\u00fd rok<\/td><td>Vlastn\u00edk nemovitosti<\/td><td>Ne<\/td><td>Samostatn\u00e1 od dan\u011b z pron\u00e1jmu; vypo\u010d\u00edt\u00e1v\u00e1 se na z\u00e1klad\u011b hodnoty nemovitosti<\/td><\/tr><tr><td>Turistick\u00e1 (pobytov\u00e1) da\u0148<\/td><td>Pro kr\u00e1tkodob\u00e9 turistick\u00e9 hosty<\/td><td>Vybr\u00e1no od host\u016f, odvedeno hostitelem<\/td><td>Ne<\/td><td>\u00da\u010dtov\u00e1no za noc, odv\u00e1d\u011bno obci<\/td><\/tr><tr><td>Poplatky za spr\u00e1vu nemovitost\u00ed<\/td><td>V p\u0159\u00edpad\u011b, \u017ee se vyu\u017e\u00edv\u00e1 mana\u017eer nebo agentura<\/td><td>Majitel<\/td><td>Pouze v p\u0159\u00edpad\u011b uplatn\u011bn\u00ed skute\u010dn\u00fdch dolo\u017een\u00fdch v\u00fddaj\u016f<\/td><td>V\u00fdznamn\u00e1 n\u00e1kladov\u00e1 polo\u017eka v p\u0159\u00edpad\u011b pron\u00e1jmu nemovitost\u00ed na d\u00e1lku nebo pro turisty<\/td><\/tr><tr><td>\u00dadr\u017eba a opravy<\/td><td>Prob\u00edh\u00e1<\/td><td>Majitel<\/td><td>Pouze v p\u0159\u00edpad\u011b uplatn\u011bn\u00ed skute\u010dn\u00fdch dolo\u017een\u00fdch v\u00fddaj\u016f<\/td><td>Aby bylo mo\u017en\u00e9 si v\u00fddaje ode\u010d\u00edst, mus\u00ed b\u00fdt vystavena faktura a mus\u00ed b\u00fdt zdokumentov\u00e1ny<\/td><\/tr><tr><td>Poji\u0161t\u011bn\u00ed<\/td><td>Prob\u00edh\u00e1<\/td><td>Majitel<\/td><td>Pouze v p\u0159\u00edpad\u011b uplatn\u011bn\u00ed skute\u010dn\u00fdch dolo\u017een\u00fdch v\u00fddaj\u016f<\/td><td>Provozn\u00ed n\u00e1klad; jeho od\u010ditatelnost pro \u00fa\u010dely dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob mus\u00ed b\u00fdt ov\u011b\u0159ena s ohledem na z\u00e1konn\u00e1 pravidla t\u00fdkaj\u00edc\u00ed se n\u00e1klad\u016f a p\u0159\u00edslu\u0161nou dokumentaci<\/td><\/tr><tr><td>Slu\u017eby b\u011bhem doby, kdy je byt pr\u00e1zdn\u00fd<\/td><td>Pokud je nemovitost neobydlen\u00e1<\/td><td>Majitel<\/td><td>Ne<\/td><td>Ovliv\u0148uje \u010dist\u00fd pen\u011b\u017en\u00ed tok, nikoli v\u0161ak zdaniteln\u00fd p\u0159\u00edjem<\/td><\/tr><tr><td>DPH (pokud se vztahuje)<\/td><td>Zda \u010dinnost podl\u00e9h\u00e1 povinnosti registrace k DPH<\/td><td>Majitel<\/td><td>Ne \u2014 samostatn\u00e1 povinnost dodr\u017eovat p\u0159edpisy<\/td><td>Vy\u017eaduje individu\u00e1ln\u00ed pr\u00e1vn\u00ed posouzen\u00ed<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Skute\u010dn\u00e9 v\u00fddaje mohou sn\u00ed\u017eit z\u00e1klad dan\u011b pouze v p\u0159\u00edpad\u011b, \u017ee spl\u0148uj\u00ed z\u00e1konn\u00e9 po\u017eadavky na uznatelnost a dokladov\u00e1n\u00ed podle \u010dernohorsk\u00e9ho z\u00e1kona o dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob. Standardn\u00ed normativn\u00ed odpo\u010det p\u0159edstavuje pevn\u00e9 procento, kter\u00e9 nahrazuje jednotliv\u00e9 polo\u017eky \u2013 neovliv\u0148uje samostatn\u011b spr\u00e1vn\u00ed poplatky ani n\u00e1klady na poji\u0161t\u011bn\u00ed.<\/p>\n\n\n\n<p><strong>P\u0159\u00edklad: Kolik z p\u0159\u00edjm\u016f z pron\u00e1jmu si majitel ve skute\u010dnosti ponech\u00e1?<\/strong><\/p>\n\n\n\n<p>Uva\u017eujme byt zakoupen\u00fd za 200 000 \u20ac a pronajat\u00fd na dlouhodob\u00fd pron\u00e1jem za 900 \u20ac m\u011bs\u00ed\u010dn\u011b. N\u00e1sleduj\u00edc\u00ed text p\u0159edstavuje hypotetick\u00fd model pen\u011b\u017en\u00edch tok\u016f, nikoli odhad tr\u017en\u00ed v\u00fd\u0161e n\u00e1jemn\u00e9ho ani zaru\u010den\u00fd v\u00fdnos.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Polo\u017eka<\/th><th>Ro\u010dn\u00ed \u010d\u00e1stka<\/th><\/tr><tr><td>Hrub\u00fd p\u0159\u00edjem z pron\u00e1jmu (12 \u00d7 900 \u20ac)<\/td><td>\u20ac10,800<\/td><\/tr><tr><td>Standardn\u00ed odpo\u010det v\u00fddaj\u016f pro v\u00fdpo\u010det dan\u011b (30%)<\/td><td>\u20ac3,240<\/td><\/tr><tr><td>Zdaniteln\u00e9 p\u0159\u00edjmy z pron\u00e1jmu<\/td><td>\u20ac7,560<\/td><\/tr><tr><td>Da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob (15%)<\/td><td>\u20ac1,134<\/td><\/tr><tr><td>P\u0159\u00edkladn\u00ed obecn\u00ed p\u0159ir\u00e1\u017eka (13%)<\/td><td>\u20ac147.42<\/td><\/tr><tr><td>Celkov\u00e1 \u010d\u00e1stka dan\u011b z p\u0159\u00edjm\u016f fyzick\u00fdch osob a p\u0159\u00edplatku<\/td><td>\u20ac1,281.42<\/td><\/tr><tr><td>Spr\u00e1va nemovitost\u00ed (ilustrativn\u00ed obr\u00e1zek)<\/td><td>\u20ac1,080<\/td><\/tr><tr><td>\u00dadr\u017eba a opravy (p\u0159\u00edklady)<\/td><td>\u20ac600<\/td><\/tr><tr><td>Poji\u0161t\u011bn\u00ed (ilustrativn\u00ed)<\/td><td>\u20ac200<\/td><\/tr><tr><td>Ro\u010dn\u00ed da\u0148 z nemovitosti (p\u0159\u00edklad)<\/td><td>\u20ac600<\/td><\/tr><tr><td><strong>Ro\u010dn\u00ed pen\u011b\u017en\u00ed tok po ode\u010dten\u00ed uveden\u00fdch v\u00fddaj\u016f a dan\u00ed<\/strong><\/td><td><strong>\u20ac7,038.58<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Hrub\u00fd v\u00fdnos z pron\u00e1jmu:<\/strong> \u20ac10,800 \/ \u20ac200,000 = 5.40%.<\/p>\n\n\n\n<p><strong>V\u00fdnos z pen\u011b\u017en\u00edch tok\u016f po ode\u010dten\u00ed uveden\u00fdch n\u00e1klad\u016f a dan\u00ed:<\/strong> 7 038,58 \u20ac \/ 200 000 \u20ac = p\u0159ibli\u017en\u011b 3,521 TP20T.<\/p>\n\n\n\n<p>Model p\u0159edpokl\u00e1d\u00e1 12 m\u011bs\u00edc\u016f placen\u00e9ho n\u00e1jemn\u00e9ho a nulovou neobsazenost. Nezahrnuje po\u0159izovac\u00ed n\u00e1klady, financov\u00e1n\u00ed, rozs\u00e1hl\u00e9 kapit\u00e1lov\u00e9 opravy ani \u017e\u00e1dn\u00e9 dodate\u010dn\u00e9 dan\u011b v zemi bydli\u0161t\u011b vlastn\u00edka. Skute\u010dn\u00e9 v\u00fddaje zde uveden\u00e9 sni\u017euj\u00ed pen\u011b\u017en\u00ed tok, ale nejsou ji\u017e znovu ode\u010d\u00edt\u00e1ny od z\u00e1kladu dan\u011b, proto\u017ee v\u00fdpo\u010det vyu\u017e\u00edv\u00e1 standardn\u00ed odpo\u010det v\u00fddaj\u016f podle vzorce 30%.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Hled\u00e1te nemovitost k pron\u00e1jmu v \u010cern\u00e9 Ho\u0159e?<\/strong> Spole\u010dnost The Residence v\u00e1m pom\u016f\u017ee posoudit jednotliv\u00e9 lokality a typy nemovitost\u00ed s ohledem na va\u0161i pl\u00e1novanou strategii pron\u00e1jmu, rozpo\u010det a preference v oblasti spr\u00e1vy nemovitost\u00ed. <a href=\"\/cs\/quiz\/\" target=\"_blank\">Najd\u011bte nemovitosti, kter\u00e9 odpov\u00eddaj\u00ed va\u0161im pl\u00e1n\u016fm.<\/a><\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u010cast\u00e9 chyby p\u0159i placen\u00ed dan\u011b z pron\u00e1jmu<\/h2>\n\n\n\n<p>N\u00ed\u017ee jsou uvedeny mo\u017en\u00e9 chyby v dodr\u017eov\u00e1n\u00ed p\u0159edpis\u016f, kter\u00fdm by se zahrani\u010dn\u00ed vlastn\u00edci nemovitost\u00ed m\u011bli vyvarovat, kdy\u017e se poprv\u00e9 setk\u00e1vaj\u00ed s \u010dernohorskou dan\u00ed z pron\u00e1jmu. Pro ka\u017edou z nich existuje praktick\u00e9 \u0159e\u0161en\u00ed.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Pou\u017eit\u00ed referen\u010dn\u00ed sazby 15% p\u0159i investi\u010dn\u00edch v\u00fdpo\u010dtech.<\/strong> P\u0159ed odhadem \u010dist\u00fdch v\u00fdnos\u016f vypo\u010d\u00edtejte z\u00e1klad dan\u011b s p\u0159ihl\u00e9dnut\u00edm k p\u0159\u00edslu\u0161n\u00e9mu odpo\u010dtu v\u00fddaj\u016f a zahr\u0148te do n\u011bj obecn\u00ed p\u0159\u00edplatek. Nap\u0159\u00edklad kombinovan\u00e1 da\u0148 z p\u0159\u00edjm\u016f fyzick\u00fdch osob a obecn\u00ed p\u0159ir\u00e1\u017eka z b\u011b\u017en\u00e9ho n\u00e1jemn\u00e9ho za bydlen\u00ed mohou \u010dinit 11,865% z hrub\u00fdch p\u0159\u00edjm\u016f p\u0159i standardn\u00edm odpo\u010dtu 30% a ilustrativn\u00ed obecn\u00ed p\u0159ir\u00e1\u017ece ve v\u00fd\u0161i 13%.<\/li>\n\n\n\n<li><strong>Bez zapo\u010d\u00edt\u00e1n\u00ed obecn\u00ed p\u0159ir\u00e1\u017eky.<\/strong> Mnoz\u00ed majitel\u00e9 se soust\u0159ed\u00ed na hodnotu 15% a p\u0159ehl\u00ed\u017eej\u00ed p\u0159\u00edplatek, kter\u00fd se k n\u00ed p\u0159ipo\u010d\u00edt\u00e1v\u00e1. V Podgorici a Cetinje \u010din\u00ed sazba 15% ze stanoven\u00e9 dan\u011b; ve v\u011bt\u0161in\u011b ostatn\u00edch obc\u00ed je to 13%. U skromn\u00fdch p\u0159\u00edjm\u016f nejde o velkou \u010d\u00e1stku, ale je t\u0159eba ji zahrnout do v\u00fdpo\u010dtu.<\/li>\n\n\n\n<li><strong>Za p\u0159edpokladu, \u017ee se odpo\u010det 70% uplat\u0148uje automaticky.<\/strong> Sazba 70% vy\u017eaduje jak platnou smlouvu s cestovn\u00ed kancel\u00e1\u0159\u00ed nebo m\u00edstn\u00ed turistickou organizac\u00ed, tak pr\u016fm\u011brnou ro\u010dn\u00ed obsazenost nejm\u00e9n\u011b 60 dn\u00ed. Nevztahuje se na \u017e\u00e1dn\u00e9 nemovitosti spravovan\u00e9 neform\u00e1ln\u011b nebo pouze uveden\u00e9 na rezerva\u010dn\u00ed platform\u011b. Jej\u00ed pou\u017eit\u00ed bez potvrzen\u00e9 zp\u016fsobilosti vede k nespr\u00e1vn\u00e9mu v\u00fdpo\u010dtu.<\/li>\n\n\n\n<li><strong>Nedodr\u017eov\u00e1n\u00ed povinnosti v\u00e9st z\u00e1znamy o v\u00fddaj\u00edch.<\/strong> Pokud hodl\u00e1te uplatnit skute\u010dn\u00e9 dolo\u017een\u00e9 v\u00fddaje, mus\u00ed b\u00fdt p\u0159\u00edslu\u0161n\u00e1 dokumentace k dispozici ji\u017e v okam\u017eiku pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. \u00da\u010dtenky, faktury a smlouvy nelze zp\u011btn\u011b doplnit tak, aby to da\u0148ov\u00e1 spr\u00e1va uznala.<\/li>\n\n\n\n<li><strong>Zam\u011b\u0148ov\u00e1n\u00ed dan\u011b z p\u0159\u00edjm\u016f z pron\u00e1jmu s ro\u010dn\u00ed dan\u00ed z nemovitosti.<\/strong> Jedn\u00e1 se o dv\u011b samostatn\u00e9 z\u00e1konn\u00e9 povinnosti. Spln\u011bn\u00ed jedn\u00e9 z nich neznamen\u00e1 spln\u011bn\u00ed druh\u00e9.<\/li>\n\n\n\n<li><strong>Neregistrov\u00e1n\u00ed turistick\u00e9ho ubytov\u00e1n\u00ed.<\/strong> Provozov\u00e1n\u00ed kr\u00e1tkodob\u00e9ho pron\u00e1jmu bez registrace v p\u0159\u00edslu\u0161n\u00e9 kategorii m\u016f\u017ee m\u00edt dopad na v\u00e1\u0161 pr\u00e1vn\u00ed status, n\u00e1rok na zv\u00fd\u0161en\u00e9 standardn\u00ed odpo\u010dty a schopnost spr\u00e1vn\u011b vy\u00fa\u010dtovat turistickou da\u0148.<\/li>\n\n\n\n<li><strong>P\u0159edpoklad, \u017ee existuje zahrani\u010dn\u00ed bankovn\u00ed \u00fa\u010det, vylu\u010duje da\u0148ovou povinnost.<\/strong> \u010cern\u00e1 Hora zdan\u0148uje p\u0159\u00edjmy z pron\u00e1jmu u zdroje. To, zda v\u00e1m n\u00e1jemn\u00e9 p\u0159ich\u00e1z\u00ed na \u00fa\u010det v N\u011bmecku, Velk\u00e9 Brit\u00e1nii nebo Spojen\u00fdch arabsk\u00fdch emir\u00e1tech, nem\u00e1 na va\u0161e povinnosti v t\u00e9to zemi \u017e\u00e1dn\u00fd vliv.<\/li>\n\n\n\n<li><strong>Zam\u011b\u0148ov\u00e1n\u00ed lh\u016fty pro pod\u00e1n\u00ed s lh\u016ftou pro platbu.<\/strong> V b\u011b\u017en\u00fdch letech p\u0159ipadaj\u00ed oba term\u00edny na 30. dubna. V roce 2026 byla lh\u016fta pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za rok 2025 prodlou\u017eena do 30. kv\u011btna \u2013 lh\u016fta pro zaplacen\u00ed v\u0161ak z\u016fstala 30. dubna. Pozdn\u00ed platba m\u00e1 jin\u00e9 d\u016fsledky ne\u017e pozdn\u00ed pod\u00e1n\u00ed.<\/li>\n\n\n\n<li><strong>V\u00fdpo\u010det v\u00fdnos\u016f bez zohledn\u011bn\u00ed neobsazenosti a n\u00e1klad\u016f na spr\u00e1vu.<\/strong> \u010cist\u00fd pen\u011b\u017en\u00ed tok mus\u00ed pokr\u00fdt n\u00e1klady za m\u011bs\u00edce bez n\u00e1jemn\u00edk\u016f, provize platform\u00e1m, poplatky za spr\u00e1vu, \u00fadr\u017ebu a poji\u0161t\u011bn\u00ed. \u00dadaj o hrub\u00e9m v\u00fdnosu vypov\u00edd\u00e1 o skute\u010dn\u00fdch v\u00fdnosech jen velmi m\u00e1lo.<\/li>\n<\/ul>\n\n\n\n<p><strong>Koup\u011b nemovitosti v \u010cern\u00e9 Ho\u0159e za \u00fa\u010delem z\u00edsk\u00e1n\u00ed p\u0159\u00edjm\u016f z pron\u00e1jmu?<\/strong><\/p>\n\n\n\n<p>P\u0159i v\u00fdb\u011bru bytu se nenechte ovlivnit pouze inzerovan\u00fdmi v\u00fdnosy z pron\u00e1jmu. Ne\u017e se rozhodnete, porovnejte polohu, dokumentaci k nemovitosti, n\u00e1klady na spr\u00e1vu a zam\u00fd\u0161len\u00e9 vyu\u017eit\u00ed.<\/p>\n\n\n\n<p><a href=\"\/cs\/quiz\/\" target=\"_blank\">Vypl\u0148te dotazn\u00edk k v\u00fdb\u011bru nemovitosti<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Z\u00e1v\u011bre\u010dn\u00e9 \u00favahy<\/h2>\n\n\n\n<p>Kl\u00ed\u010dovou ot\u00e1zkou pro kupuj\u00edc\u00edho nemovitosti nen\u00ed pouze to, jakou sazbu dan\u011b z p\u0159\u00edjm\u016f z pron\u00e1jmu \u010cern\u00e1 Hora uplat\u0148uje, ale tak\u00e9 to, jak tato da\u0148 ovliv\u0148uje ro\u010dn\u00ed pen\u011b\u017en\u00ed tok po ode\u010dten\u00ed n\u00e1klad\u016f spojen\u00fdch s neobsazenost\u00ed, n\u00e1klad\u016f na spr\u00e1vu, dan\u011b z nemovitosti a dal\u0161\u00edch provozn\u00edch v\u00fddaj\u016f. P\u0159ed n\u00e1kupem porovnejte strategie pron\u00e1jmu na z\u00e1klad\u011b realistick\u00fdch odhad\u016f p\u0159\u00edjm\u016f, ov\u011b\u0159te, jak\u00e9 odpo\u010dty lze uplatnit, a ujist\u011bte se, jak\u00e9 jsou ohla\u0161ovac\u00ed povinnosti pro va\u0161i strukturu vlastnictv\u00ed.<\/p>\n\n\n\n<p>Ne\u017e se rozhodnete pro konkr\u00e9tn\u00ed strategii pron\u00e1jmu, vyplat\u00ed se konzultovat va\u0161i konkr\u00e9tn\u00ed situaci s kvalifikovan\u00fdm \u010dernohorsk\u00fdm da\u0148ov\u00fdm \u00fa\u010detn\u00edm nebo poradcem. Na kone\u010dn\u00e9 \u010d\u00e1stky maj\u00ed vliv individu\u00e1ln\u00ed okolnosti, typ n\u00e1jemn\u00ed smlouvy i poloha nemovitosti.<\/p>\n\n\n\n<p>Chcete-li z\u00edskat \u0161ir\u0161\u00ed p\u0159ehled o procesu n\u00e1kupu, \u201c<a href=\"\/cs\/all\/how-to-buy-property-in-montenegro\/\" target=\"_blank\">Jak koupit nemovitost v \u010cern\u00e9 Ho\u0159e<\/a>\u201dse zab\u00fdv\u00e1 pr\u00e1vn\u00edm r\u00e1mcem, vlastnick\u00fdmi strukturami a kroky souvisej\u00edc\u00edmi s nabyt\u00edm nemovitosti, kter\u00e9 je t\u0159eba vy\u0159e\u0161it je\u0161t\u011b p\u0159edt\u00edm, ne\u017e se do obrazu dostanou p\u0159\u00edjmy z pron\u00e1jmu.\u201c.<\/p>","protected":false},"excerpt":{"rendered":"<p>Pokud vlastn\u00edte nemovitost v \u010cern\u00e9 Ho\u0159e a pob\u00edr\u00e1te n\u00e1jemn\u00e9 [\u2026]<\/p>","protected":false},"author":18,"featured_media":7449,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[174,5],"tags":[],"class_list":["post-7448","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all","category-guides"],"acf":[],"_links":{"self":[{"href":"https:\/\/residence-estate.me\/cs\/wp-json\/wp\/v2\/posts\/7448","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/residence-estate.me\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/residence-estate.me\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/residence-estate.me\/cs\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/residence-estate.me\/cs\/wp-json\/wp\/v2\/comments?post=7448"}],"version-history":[{"count":3,"href":"https:\/\/residence-estate.me\/cs\/wp-json\/wp\/v2\/posts\/7448\/revisions"}],"predecessor-version":[{"id":7456,"href":"https:\/\/residence-estate.me\/cs\/wp-json\/wp\/v2\/posts\/7448\/revisions\/7456"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/residence-estate.me\/cs\/wp-json\/wp\/v2\/media\/7449"}],"wp:attachment":[{"href":"https:\/\/residence-estate.me\/cs\/wp-json\/wp\/v2\/media?parent=7448"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/residence-estate.me\/cs\/wp-json\/wp\/v2\/categories?post=7448"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/residence-estate.me\/cs\/wp-json\/wp\/v2\/tags?post=7448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}