Daňové přiznání 2025: jak správně spočítat základ daně a vyhnout se chybám

When you sell a property in 2025, daňové přiznání 2025, formální dokument, který oznámuje daňové úřadu zisk z prodeje nemovitosti a umožňuje výpočet daně. Also known as daňové přiznání k dani z příjmu, it is not optional if you made a profit—and many people pay too much because they don’t know what counts as a deductible expense. The law hasn’t changed dramatically since 2024, but the tax office is paying closer attention to documentation. If you sold a flat, house, or land and earned money from it, you must file this form. No exceptions.

The core of daňový základ, částka, ze které se počítá daň, vypočítaná jako rozdíl mezi tržbou a oprávněnými výdaji is simple: take the sale price, subtract what you actually spent on buying, improving, or selling the property. But here’s where most get it wrong. People forget to include notary fees, real estate agent commissions, renovation costs—even the price of new windows or a new roof if done within five years before the sale. These are all deductible. On the flip side, you can’t deduct repairs you made just before listing, like painting the walls or replacing a broken faucet. The tax office distinguishes between improvements (allowed) and maintenance (not allowed).

daň z prodeje nemovitosti, daň, která se vypočítává z čistého zisku při prodeji nemovitosti podle progresivní sazby is calculated using a progressive rate: 15% on the first 1 million CZK of profit, then 23% on anything above that. Many assume it’s always 15%, but if you sold a family home you owned for 10 years and made 1.8 million CZK profit, you’ll pay 15% on the first million and 23% on the remaining 800,000. That’s over 300,000 CZK in tax. Knowing this helps you plan—maybe you delay the sale, or split it between co-owners to stay under the higher bracket.

And don’t forget výpočet zisku, proces stanovení čistého zisku z prodeje nemovitosti podle zákona o dani z příjmu. It’s not just sale price minus purchase price. You must account for inflation adjustments (indexation), which can reduce your taxable profit by 10–20%. You also need proof: bank statements, invoices, contracts. The tax office doesn’t accept vague claims. If you can’t show a receipt for the 300,000 CZK you spent on insulation, it doesn’t count.

People file daňové přiznání 2025 too late, make math errors, or skip documenting expenses—and then get hit with penalties or a demand to pay more. Others overpay because they assume everything is taxable. The difference between doing it right and doing it wrong can be tens of thousands of korunas. Below, you’ll find real examples from people who filed correctly, mistakes that cost others dearly, and step-by-step guides to calculate your own tax without hiring an accountant. No fluff. Just what you need to get it right this year.