Sazba daně 15 %: Jak se počítá a kdy se používá při prodeji nemovitosti

When you sell a property in the Czech Republic, the sazba daně 15 %, daňová sazba, která se používá pro zisk z prodeje nemovitosti, pokud je zisk pod 5 miliony korun a nemovitost nebyla vaším hlavním bydlištěm po dobu nejméně pěti let. Also known as daňová sazba 2025, it is the most common rate applied to individuals who aren’t professional real estate traders. This isn’t just a number on a form—it’s the difference between keeping thousands of korunas or handing them over to the tax office.

The daňový základ, celkový zisk z prodeje, který se počítá jako rozdíl mezi tržbou a povolenými výdaji. Also known as základ daně, it includes purchase price, notary fees, renovation costs, and even interest on a mortgage if you owned the property for more than two years. Many people forget to include renovation expenses, thinking only the purchase price matters. But if you spent 300,000 Kč on a new kitchen and bathroom, that’s money you can deduct. Not claiming it means paying 15 % tax on money that never was profit.

The výpočet zisku, proces, kdy se od tržby odečítají všechny povolené náklady na nákup a údržbu nemovitosti. Also known as daňový výpočet, it’s not just subtraction—it’s strategy. If you bought a flat in 2018 for 2 million, spent 500,000 on upgrades, and sold it in 2025 for 3.2 million, your profit is 700,000 Kč. At 15 %, that’s 105,000 Kč in tax. But if you didn’t document the renovations, your profit jumps to 1.2 million, and your tax skyrockets to 180,000 Kč. That’s a 75,000 Kč mistake.

Why does this matter now? Because in 2025, the tax office is cross-checking more data than ever. They’re matching sales records with bank transfers, notary documents, and even contractor invoices. If you can’t prove your expenses, you lose them. And once the deadline passes, you can’t go back.

You don’t need to be a tax expert to get this right. You just need to know what counts, how to track it, and when to act. The posts below show you exactly how others did it—what receipts saved them money, what costs got rejected, and how people avoided paying more than they had to. Whether you’re selling a family home, an investment flat, or a weekend cottage, you’ll find real examples that match your situation.