{"id":20718,"date":"2026-10-26T15:36:48","date_gmt":"2026-10-26T12:36:48","guid":{"rendered":"https:\/\/residence-estate.ge\/?p=20718"},"modified":"2026-10-26T15:36:50","modified_gmt":"2026-10-26T12:36:50","slug":"property-declaration-in-georgia","status":"publish","type":"post","link":"https:\/\/residence-estate.ge\/cs\/all\/property-declaration-in-georgia\/","title":{"rendered":"Prohl\u00e1\u0161en\u00ed o majetku v Gruzii"},"content":{"rendered":"<p>Prohl\u00e1\u0161en\u00ed o majetku je ka\u017edoro\u010dn\u00ed dokument, kter\u00fd fyzick\u00e1 osoba p\u0159edkl\u00e1d\u00e1 gruz\u00ednsk\u00e9mu da\u0148ov\u00e9mu \u00fa\u0159adu (Revenue Service) za \u00fa\u010delem nahl\u00e1\u0161en\u00ed zdaniteln\u00e9ho majetku a, v p\u0159\u00edpad\u011b povinnosti, zaplacen\u00ed dan\u011b. Je d\u016fle\u017eit\u00e9 hned na za\u010d\u00e1tku zd\u016fraznit: samotn\u00e1 skute\u010dnost, \u017ee vlastn\u00edte byt v Batumi nebo Tbilisi, neznamen\u00e1 automatickou povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. Kl\u00ed\u010dovou roli hraje celkov\u00e1 <strong>p\u0159\u00edjem rodiny za p\u0159edchoz\u00ed rok<\/strong>.<\/p>\n\n\n\n<p>V roce 2026 do\u0161lo k podstatn\u00e9 zm\u011bn\u011b pravidel: hranice rodinn\u00e9ho p\u0159\u00edjmu, p\u0159i jej\u00edm\u017e p\u0159ekro\u010den\u00ed vznik\u00e1 povinnost nahl\u00e1sit b\u011b\u017en\u00fd majetek, byla zv\u00fd\u0161ena ze 40 000 na <strong>100 000 lari<\/strong>. \u010c\u00e1st vlastn\u00edk\u016f, kte\u0159\u00ed d\u0159\u00edve m\u011bli povinnost platit da\u0148, nyn\u00ed m\u016f\u017ee vyu\u017e\u00edt osvobozen\u00ed od dan\u011b \u2013 za p\u0159edpokladu, \u017ee jejich rodinn\u00fd p\u0159\u00edjem za rok 2025 nep\u0159ekro\u010dil stanovenou hranici. Nicm\u00e9n\u011b pro <strong>pozemk\u016f<\/strong> plat\u00ed zvl\u00e1\u0161tn\u00ed pravidla a osvobozen\u00ed od dan\u011b z p\u0159\u00edjmu se na n\u011b nevztahuje automaticky.<\/p>\n\n\n\n<p>Term\u00edn pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed v roce 2026 \u2014 <strong>2. listopadu<\/strong>, zaplacen\u00ed dan\u011b \u2013 nejpozd\u011bji <strong>16. listopadu<\/strong>. Pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a zaplacen\u00ed dan\u011b jsou samostatn\u00e9 povinnosti. Opakovan\u00e9 pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed nemus\u00ed b\u00fdt nutn\u00e9, pokud se d\u0159\u00edve uveden\u00e9 \u00fadaje nezm\u011bnily. Povinnost zaplatit vym\u011b\u0159enou da\u0148 v\u0161ak z\u016fst\u00e1v\u00e1 v platnosti.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Prohl\u00e1\u0161en\u00ed o majetku v Gruzii v roce 2026: to nejd\u016fle\u017eit\u011bj\u0161\u00ed za minutu<\/h3>\n\n\n\n<p>V roce 2026 si fyzick\u00e1 osoba mus\u00ed ov\u011b\u0159it, zda m\u00e1 povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, pokud jej\u00ed rodina vlastnila zdaniteln\u00fd majetek v Gruzii. U byt\u016f a jin\u00e9ho majetku, s v\u00fdjimkou pozemk\u016f, je rozhoduj\u00edc\u00edm krit\u00e9riem p\u0159\u00edjem rodiny za rok 2025.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Ukazatel<\/th><th>Pravidlo z roku 2026<\/th><\/tr><tr><td>P\u0159\u00edjem rodiny za rok 2025 do 100 000 GEL v\u010detn\u011b<\/td><td>Majetek, s v\u00fdjimkou pozemk\u016f, je osvobozen od dan\u011b<\/td><\/tr><tr><td>P\u0159\u00edjem rodiny p\u0159esahuj\u00edc\u00ed 100 000 GEL<\/td><td>Da\u0148 z zdaniteln\u00e9ho majetku se sazbou 0,8\u201311 TP415T<\/td><\/tr><tr><td>Da\u0148ov\u00fd z\u00e1klad bytu<\/td><td>Tr\u017en\u00ed hodnota<\/td><\/tr><tr><td>Da\u0148 z bytu v hodnot\u011b 200 000 GEL<\/td><td>1 600\u20132 000 GEL za cel\u00fd rok v p\u0159\u00edpad\u011b, \u017ee existuje povinnost<\/td><\/tr><tr><td>Pozemek<\/td><td>Posuzuje se samostatn\u011b, nez\u00e1visle na p\u0159\u00edjmu<\/td><\/tr><tr><td>Referen\u010dn\u00ed datum pro pozemky<\/td><td>1. dubna 2026<\/td><\/tr><tr><td>Pod\u00e1n\u00ed prohl\u00e1\u0161en\u00ed<\/td><td>Nejpozd\u011bji do 2. listopadu 2026<\/td><\/tr><tr><td>Platba dan\u011b<\/td><td>Nejpozd\u011bji do 16. listopadu 2026<\/td><\/tr><tr><td>Kde si ov\u011b\u0159it povinnost<\/td><td>rs.ge\/PropertyTaxLiability<\/td><\/tr><tr><td>Kde vypo\u010d\u00edtat da\u0148<\/td><td>rs.ge\/PropertyTax<\/td><\/tr><tr><td>Kde podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/td><td>Elektronick\u00fd port\u00e1l rs.ge<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Pokud jste si po\u0159\u00eddili byt v Gruzii, je\u0161t\u011b to neznamen\u00e1, \u017ee budete muset ka\u017ed\u00fd rok pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed a platit da\u0148. Nejprve si ur\u010dete zdaniteln\u00fd p\u0159\u00edjem rodiny a pot\u00e9 zkontrolujte, zda vlastn\u00edte zdaniteln\u00fd majetek. Pro pozemky plat\u00ed zvl\u00e1\u0161tn\u00ed pravidla. Pokud jste da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed podali ji\u017e d\u0159\u00edve a \u00fadaje se nezm\u011bnily, nemus\u00ed b\u00fdt nutn\u00e9 jej pod\u00e1vat znovu.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Kdo pot\u0159ebuje prohl\u00e1\u0161en\u00ed<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"577\" src=\"https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/10\/2_rezultat-7-1024x577.webp\" alt=\"...\" class=\"wp-image-20720\" srcset=\"https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/10\/2_rezultat-7-1024x577.webp 1024w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/10\/2_rezultat-7-300x169.webp 300w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/10\/2_rezultat-7-18x10.webp 18w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/10\/2_rezultat-7.webp 1300w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Povinnost podat majetkov\u00e9 p\u0159izn\u00e1n\u00ed v Gruzii vypl\u00fdv\u00e1 ze spojen\u00ed dvou faktor\u016f: existence zdaniteln\u00e9ho majetku a v\u00fd\u0161e celkov\u00e9ho p\u0159\u00edjmu rodiny. Da\u0148ov\u00fd z\u00e1kon\u00edk Gruzie (\u010dl\u00e1nky 201\u2013206) rozli\u0161uje n\u011bkolik kategori\u00ed da\u0148ov\u00fdch poplatn\u00edk\u016f a n\u011bkolik re\u017eim\u016f zdan\u011bn\u00ed \u2013 pro b\u011b\u017en\u00fd majetek a pro pozemky.<\/p>\n\n\n\n<p>Pokud rodinn\u00fd p\u0159\u00edjem za rok 2025 nep\u0159es\u00e1hl 100 000 lari, je vlastn\u00edk bytu, domu nebo nebytov\u00fdch prostor zpravidla osvobozen od placen\u00ed dan\u011b z tohoto majetku a od povinnosti pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. P\u0159\u00edjem <strong>p\u0159esn\u011b 100 000 lari<\/strong> nejedn\u00e1 se o p\u0159ekro\u010den\u00ed prahov\u00e9 hodnoty. Pokud v\u0161ak ve vlastnictv\u00ed figuruje zdaniteln\u00fd pozemek, situace se m\u011bn\u00ed: v p\u0159\u00edpad\u011b pozemku m\u016f\u017ee vzniknout da\u0148ov\u00e1 povinnost bez ohledu na v\u00fd\u0161i p\u0159\u00edjmu.<\/p>\n\n\n\n<p>P\u0159i rodinn\u00e9m p\u0159\u00edjmu p\u0159esahuj\u00edc\u00edm 100 000 lari a vlastnictv\u00ed zdaniteln\u00e9ho majetku, s v\u00fdjimkou pozemk\u016f, vznik\u00e1 da\u0148ov\u00e1 povinnost. Zpravidla je nutn\u00e9 podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, av\u0161ak pokud se \u00fadaje uveden\u00e9 v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed za rok 2025 nezm\u011bnily, da\u0148ov\u00e1 spr\u00e1va umo\u017e\u0148uje automatick\u00e9 vym\u011b\u0159en\u00ed dan\u011b bez nutnosti pod\u00e1n\u00ed nov\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed.<\/p>\n\n\n\n<p><strong>Kdo je povinen podat majetkov\u00e9 p\u0159izn\u00e1n\u00ed<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Situace<\/th><th>Pod\u00e1n\u00ed prohl\u00e1\u0161en\u00ed<\/th><th>D\u016fvod<\/th><\/tr><\/thead><tbody><tr><td>Maj\u00ed byt, rodinn\u00fd p\u0159\u00edjem za rok 2025 \u010din\u00ed 80 000 lari<\/td><td>Nen\u00ed nutn\u00e9 (podle p\u0159\u00edjmu)<\/td><td>P\u0159\u00edjem ni\u017e\u0161\u00ed ne\u017e hranice 100 000 lari; majetek, s v\u00fdjimkou pozemk\u016f, je osvobozen od dan\u011b<\/td><\/tr><tr><td>M\u00e1me byt, rodinn\u00fd p\u0159\u00edjem \u010din\u00ed 120 000 lari<\/td><td>Je t\u0159eba (nebo automatick\u00fd v\u00fdpo\u010det p\u0159i nezm\u011bn\u011bn\u00fdch \u00fadaj\u00edch)<\/td><td>P\u0159\u00edjem p\u0159esahuje prahovou hodnotu; vznik\u00e1 da\u0148ov\u00e1 povinnost<\/td><\/tr><tr><td>Jedn\u00e1 se o pozemek podl\u00e9haj\u00edc\u00ed zdan\u011bn\u00ed<\/td><td>Je t\u0159eba prov\u00e9st kontrolu podle p\u0159edpis\u016f o pozemc\u00edch<\/td><td>Pozemky se zda\u0148uj\u00ed samostatn\u011b; p\u0159\u00edjem rodiny neznamen\u00e1 automatick\u00e9 osvobozen\u00ed od dan\u011b<\/td><\/tr><tr><td>Byt pat\u0159\u00ed n\u011bkolika \u010dlen\u016fm rodiny<\/td><td>Analyzuje se jako rodinn\u00fd majetek<\/td><td>Rodina jako da\u0148ov\u00e1 jednotka se zohled\u0148uje p\u0159i v\u00fdpo\u010dtu p\u0159\u00edjmu<\/td><\/tr><tr><td>Majitel bydl\u00ed v zahrani\u010d\u00ed<\/td><td>Z\u00e1le\u017e\u00ed na da\u0148ov\u00e9m statusu a p\u0159\u00edjmu<\/td><td>M\u00edsto bydli\u0161t\u011b nezbavuje povinnosti; je nutn\u00e9 ov\u011b\u0159it status<\/td><\/tr><tr><td>Nem\u00e1m \u017e\u00e1dnou nemovitost, ale m\u00e1m jin\u00fd majetek podl\u00e9haj\u00edc\u00ed dani<\/td><td>Z\u00e1vis\u00ed na kategorii objektu a p\u0159\u00edjmu<\/td><td>Da\u0148 se m\u016f\u017ee vztahovat tak\u00e9 na ur\u010dit\u00e9 druhy movit\u00e9ho majetku<\/td><\/tr><tr><td>Majetek se nach\u00e1z\u00ed mimo \u00fazem\u00ed Gruzie<\/td><td>Zpravidla se do gruz\u00ednsk\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed nezahrnuje<\/td><td>P\u0159edm\u011bt zdan\u011bn\u00ed \u2013 majetek na \u00fazem\u00ed Gruzie<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Jak zjistit, zda pot\u0159ebujete da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed: \u010dty\u0159i kroky<\/strong><\/p>\n\n\n\n<p><em><strong>Krok 1<\/strong>. Existuje pozemek podl\u00e9haj\u00edc\u00ed zdan\u011bn\u00ed?<\/em><\/p>\n\n\n\n<p>Pokud ano, zkontrolujte si zvl\u00e1\u0161\u0165 v\u00fd\u0161i dan\u011b z nemovitosti k 1. dubnu 2026. V\u00fd\u0161e rodinn\u00e9ho p\u0159\u00edjmu sama o sob\u011b k osvobozen\u00ed od t\u00e9to dan\u011b nevede.<\/p>\n\n\n\n<p><em><strong>Krok 2.<\/strong> P\u0159ekro\u010dil p\u0159\u00edjem rodiny za rok 2025 \u010d\u00e1stku 100 000 GEL?<\/em><\/p>\n\n\n\n<p>Pokud ne, majetek krom\u011b pozemk\u016f je obvykle osvobozen od dan\u011b. Pokud ano, p\u0159ejd\u011bte k dal\u0161\u00edmu kroku.<\/p>\n\n\n\n<p><em><strong>Krok 3.<\/strong> Existuje v Gruzii majetek podl\u00e9haj\u00edc\u00ed zdan\u011bn\u00ed?<\/em><\/p>\n\n\n\n<p>Zkontrolujte byt, d\u016fm, gar\u00e1\u017e, nebytov\u00e9 prostory, automobil a dal\u0161\u00ed objekty stanoven\u00e9 z\u00e1konem.<\/p>\n\n\n\n<p><em><strong>Krok 4.<\/strong> Podali jste da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed v roce 2025?<\/em><\/p>\n\n\n\n<p>Pokud ne, zkontrolujte povinnost prvotn\u00edho pod\u00e1n\u00ed. Pokud ano a v\u0161echny d\u0159\u00edve nahl\u00e1\u0161en\u00e9 \u00fadaje z\u016fstaly zachov\u00e1ny, lze uplatnit automatick\u00e9 vy\u00fa\u010dtov\u00e1n\u00ed bez nutnosti opakovan\u00e9ho pod\u00e1n\u00ed.<\/p>\n\n\n\n<p>N\u011bkter\u00e9 situace \u2013 zejm\u00e9na ty, kter\u00e9 se t\u00fdkaj\u00ed nerezident\u016f, p\u0159\u00edjm\u016f ze zahrani\u010d\u00ed nebo zvl\u00e1\u0161tn\u00edch da\u0148ov\u00fdch status\u016f \u2013 vy\u017eaduj\u00ed individu\u00e1ln\u00ed posouzen\u00ed, proto\u017ee neexistuje univerz\u00e1ln\u00ed \u0159e\u0161en\u00ed pro v\u0161echny p\u0159\u00edpady.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Jak\u00e9 objekty se vykazuj\u00ed<\/h2>\n\n\n\n<p>Da\u0148 z majetku v Gruzii se nevztahuje pouze na nemovitosti. Pojem \u201emajetek\u201c m\u00e1 v kontextu da\u0148ov\u00e9ho z\u00e1kon\u00edku \u0161ir\u0161\u00ed v\u00fdznam ne\u017e obvykl\u00fd pojem \u201eda\u0148 z bytu\u201c.<\/p>\n\n\n\n<p>Mezi polo\u017eky, kter\u00e9 mohou podl\u00e9hat dani z p\u0159\u00edjm\u016f fyzick\u00fdch osob, pat\u0159\u00ed <strong>byty<\/strong>, rodinn\u00e9 domy, nebytov\u00e9 prostory, nedokon\u010den\u00e9 stavby, gar\u00e1\u017ee a tak\u00e9 n\u011bkter\u00e9 kategorie movit\u00e9ho majetku \u2013 nap\u0159\u00edklad automobily. Pozemky tvo\u0159\u00ed samostatnou kategorii s vlastn\u00edmi sazbami a pravidly.<\/p>\n\n\n\n<p>Pojmy \u201eda\u0148 z nemovitost\u00ed\u201c a \u201eda\u0148 z majetku\u201c se v Gruzii zcela neshoduj\u00ed. Nemovitosti tvo\u0159\u00ed \u010d\u00e1st zdaniteln\u00e9ho majetku, av\u0161ak da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed zahrnuje i \u0159adu movit\u00fdch v\u011bc\u00ed. Pro \u00fa\u010dely majetkov\u00e9 dan\u011b fyzick\u00fdch osob se v\u0161ak hlavn\u00ed praktick\u00e1 ot\u00e1zka nej\u010dast\u011bji t\u00fdk\u00e1 byt\u016f, dom\u016f a pozemk\u016f.<\/p>\n\n\n\n<p>Zkontrolujte zapsan\u00e9 ur\u010den\u00ed objektu a jeho charakteristiky. Obytn\u00e9 i neobytn\u00e9 prostory mohou podl\u00e9hat dani z nemovitost\u00ed; existenci da\u0148ov\u00e9 povinnosti a z\u00e1kladu dan\u011b je t\u0159eba stanovit v souladu s p\u0159edpisy platn\u00fdmi pro danou nemovitost.<\/p>\n\n\n\n<p>D\u016fle\u017eit\u00e9: pravidla zdan\u011bn\u00ed pro pr\u00e1vnick\u00e9 osoby a podnikatele se li\u0161\u00ed od pravidel pro fyzick\u00e9 osoby. Tento \u010dl\u00e1nek se v\u011bnuje v\u00fdhradn\u011b fyzick\u00fdm osob\u00e1m \u2013 ob\u010dan\u016fm a zahrani\u010dn\u00edm vlastn\u00edk\u016fm, kte\u0159\u00ed vlastn\u00ed majetek jako soukrom\u00e9 osoby.<\/p>\n\n\n\n<p><strong>Osvobozen\u00ed od dan\u011b na z\u00e1klad\u011b prahu p\u0159\u00edjmu rodiny ve v\u00fd\u0161i 100 000 lari se na pozemky nevztahuje automaticky<\/strong> \u2014 pro pozemn\u00ed dopravu plat\u00ed samostatn\u00e9 sazby a podm\u00ednky, kter\u00e9 jsou podrobn\u011b pops\u00e1ny v p\u0159\u00edslu\u0161n\u00e9 \u010d\u00e1sti n\u00ed\u017ee.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Jak se vypo\u010d\u00edt\u00e1v\u00e1 p\u0159\u00edjem rodiny<\/h2>\n\n\n\n<p>Jedn\u00edm z nej\u010dast\u011bj\u0161\u00edch zdroj\u016f nejasnost\u00ed je p\u0159edstava, \u017ee se zohled\u0148uje pouze p\u0159\u00edjem samotn\u00e9ho vlastn\u00edka bytu. Gruz\u00ednsk\u00fd da\u0148ov\u00fd z\u00e1kon\u00edk pova\u017euje <strong>rodinu jako jednotku zdan\u011bn\u00ed<\/strong>: do v\u00fdpo\u010dtu se zapo\u010d\u00edt\u00e1vaj\u00ed p\u0159\u00edjmy n\u011bkolika jej\u00edch \u010dlen\u016f.<\/p>\n\n\n\n<p>Pro \u00fa\u010dely dan\u011b z majetku se do slo\u017een\u00ed rodiny zahrnuj\u00ed da\u0148ov\u00fd poplatn\u00edk, man\u017eel \u010di man\u017eelka, nezletil\u00e9 d\u011bti a nevlastn\u00ed synov\u00e9 a dcery. Ostatn\u00ed p\u0159\u00edbuzn\u00ed uveden\u00ed v z\u00e1kon\u011b se zohled\u0148uj\u00ed za p\u0159edpokladu trval\u00e9ho spole\u010dn\u00e9ho bydlen\u00ed a veden\u00ed spole\u010dn\u00e9 dom\u00e1cnosti. Slo\u017een\u00ed rodiny je t\u0159eba ur\u010dovat podle pravidel da\u0148ov\u00e9ho z\u00e1kon\u00edku, a nikoli v\u00fdlu\u010dn\u011b na z\u00e1klad\u011b registrace na jedn\u00e9 adrese.<\/p>\n\n\n\n<p>Do celkov\u00e9ho p\u0159\u00edjmu rodiny se zapo\u010d\u00edt\u00e1vaj\u00ed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>mzda<\/strong> ka\u017ed\u00e9ho \u010dlena rodiny (vypo\u010dten\u00e1 \u010d\u00e1stka, nikoli \u010d\u00e1stka, kterou skute\u010dn\u011b obdr\u017eel po ode\u010dten\u00ed dan\u00ed);<\/li>\n\n\n\n<li>p\u0159\u00edjmy z podnikatelsk\u00e9 \u010dinnosti;<\/li>\n\n\n\n<li><strong>p\u0159\u00edjmy z pron\u00e1jmu<\/strong> \u2014 pokud se byt nebo jin\u00fd majetek pronaj\u00edm\u00e1, tento p\u0159\u00edjem se zohled\u0148uje p\u0159i v\u00fdpo\u010dtu prahov\u00e9 hodnoty;<\/li>\n\n\n\n<li>p\u0159\u00edjmy ze zahrani\u010d\u00ed \u2013 pravidla pro jejich za\u00fa\u010dtov\u00e1n\u00ed z\u00e1vis\u00ed na da\u0148ov\u00e9m statusu konkr\u00e9tn\u00ed osoby a na platn\u00fdch p\u0159edpisech.<\/li>\n<\/ul>\n\n\n\n<p>Z\u00e1kon v\u0161ak stanov\u00ed \u0159adu d\u016fle\u017eit\u00fdch v\u00fdjimek. <strong>Nezahrnuje<\/strong> do souhrnn\u00e9ho rodinn\u00e9ho p\u0159\u00edjmu pro \u00fa\u010dely majetkov\u00e9 dan\u011b: p\u0159\u00edjmy z \u010dinnosti v re\u017eimu mikropodnik\u00e1n\u00ed a pau\u0161\u00e1ln\u00ed dan\u011b; hodnota majetku z\u00edskan\u00e9ho od \u010dlen\u016f rodiny d\u011bdictv\u00edm nebo darem; hodnota majetku z\u00edskan\u00e9ho p\u0159i rozvodu; ur\u010dit\u00e9 p\u0159\u00edjmy z prodeje rodinn\u00e9ho domu nebo bytu, kter\u00e9 byly ve vlastnictv\u00ed d\u00e9le ne\u017e dva roky. Pro fyzickou osobu se statusem <strong>mal\u00fdch podnik\u016f<\/strong> p\u0159i v\u00fdpo\u010dtu prahov\u00e9 hodnoty 100 000 lari se zohled\u0148uje <strong>25% p\u0159\u00edjm\u016f<\/strong>, kter\u00fd podl\u00e9h\u00e1 zdan\u011bn\u00ed podle zvl\u00e1\u0161tn\u00edho re\u017eimu pro mal\u00e9 podniky. U jin\u00fdch druh\u016f podnikatelsk\u00e9 \u010dinnosti se postup p\u0159i stanoven\u00ed zohled\u0148ovan\u00e9ho p\u0159\u00edjmu m\u016f\u017ee li\u0161it. P\u0159ed stanoven\u00edm prahov\u00e9 hodnoty pou\u017eijte ofici\u00e1ln\u00ed kalkul\u00e1tor da\u0148ov\u00e9ho \u00fa\u0159adu (Revenue Service) a neomezujte se pouze na se\u010dten\u00ed v\u0161ech pen\u011b\u017en\u00edch p\u0159\u00edjm\u016f rodiny.<\/p>\n\n\n\n<p>Je d\u016fle\u017eit\u00e9 zohlednit p\u0159\u00edjmy pr\u00e1v\u011b za to \u00fa\u010detn\u00ed obdob\u00ed, kter\u00e9 je p\u0159edm\u011btem anal\u00fdzy: pro da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za rok 2026 se jedn\u00e1 o p\u0159\u00edjmy za <strong>2025<\/strong>.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Hranice 100 000 lari se vztahuje na ro\u010dn\u00ed p\u0159\u00edjem rodiny, nikoli na hodnotu bytu. Samotn\u00e1 skute\u010dnost, \u017ee vlastn\u00edte drahou nemovitost, je\u0161t\u011b neznamen\u00e1 povinnost platit da\u0148 z majetku, s v\u00fdjimkou p\u0159\u00edpad\u016f, na kter\u00e9 se vztahuj\u00ed zvl\u00e1\u0161tn\u00ed pravidla \u2013 nap\u0159\u00edklad v p\u0159\u00edpad\u011b pozemk\u016f.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>P\u0159\u00edklad 1.<\/strong> Man\u017eel vyd\u011blal v roce 2025 75 000 lari, man\u017eelka 35 000 lari. Celkov\u00fd rodinn\u00fd p\u0159\u00edjem \u010din\u00ed 110 000 lari, co\u017e p\u0159esahuje stanovenou hranici. Pokud rodina vlastn\u00ed byt, vznik\u00e1 da\u0148ov\u00e1 povinnost \u2013 je nutn\u00e9 podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed nebo se ujistit, \u017ee automatick\u00fd v\u00fdpo\u010det na z\u00e1klad\u011b d\u0159\u00edve podan\u00fdch \u00fadaj\u016f je spr\u00e1vn\u00fd.<\/p>\n\n\n\n<p><strong>P\u0159\u00edklad 2.<\/strong> Jeden \u010dlen rodiny obdr\u017eel 60 000 lari, druh\u00fd 30 000 lari. Celkem tedy 90 000 lari. Tato \u010d\u00e1stka je ni\u017e\u0161\u00ed ne\u017e hranice 100 000 lari, a pokud jsou spln\u011bny ostatn\u00ed podm\u00ednky, byt (krom\u011b pozemku) spad\u00e1 pod osvobozen\u00ed od dan\u011b. V p\u0159\u00edpad\u011b, \u017ee neexistuj\u00ed \u017e\u00e1dn\u00e9 dal\u0161\u00ed zdaniteln\u00e9 polo\u017eky, nen\u00ed nutn\u00e9 pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k tomuto majetku.<\/p>\n\n\n\n<p>V\u0161echny zdroje p\u0159\u00edjm\u016f rodiny, kter\u00e9 z\u00e1kon zohled\u0148uje, lze pohodln\u011b zkontrolovat pomoc\u00ed ofici\u00e1ln\u00ed kalkula\u010dky \u00da\u0159adu pro p\u0159\u00edjmy: <a href=\"https:\/\/www.rs.ge\/PropertyTaxIncome\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/www.rs.ge\/PropertyTaxIncome<\/a><\/p>\n\n\n\n<p>Krom\u011b toho je t\u0159eba rozli\u0161ovat mezi dv\u011bma r\u016fzn\u00fdmi z\u00e1vazky: \u201e<a href=\"\/cs\/all\/how-to-legalize-rental-income-in-georgia-for-foreigners\/\">Zdan\u011bn\u00ed p\u0159\u00edjm\u016f z pron\u00e1jmu v Gruzii<\/a>\u00bb a da\u0148 z majetku samotn\u00e9ho \u2013 to jsou r\u016fzn\u00e9 dan\u011b s odli\u0161n\u00fdmi pravidly pro pod\u00e1v\u00e1n\u00ed da\u0148ov\u00fdch p\u0159izn\u00e1n\u00ed.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Prohl\u00e1\u0161en\u00ed pro cizince<\/h2>\n\n\n\n<p>Ciz\u00ed st\u00e1tn\u00ed p\u0159\u00edslu\u0161n\u00edk, kter\u00fd vlastn\u00ed byt nebo d\u016fm v Gruzii, <strong>nen\u00ed osvobozen od povinnosti deklarovat majetek<\/strong> automaticky. St\u00e1tn\u00ed ob\u010danstv\u00ed samo o sob\u011b neur\u010duje da\u0148ov\u00fd status a nezbavuje osoby majetkov\u00fdch povinnost\u00ed.<\/p>\n\n\n\n<p>Kl\u00ed\u010dov\u00fdmi parametry jsou t\u0159i nez\u00e1visl\u00e9 faktory: st\u00e1tn\u00ed p\u0159\u00edslu\u0161nost, <strong>da\u0148ov\u00e1 rezidence<\/strong> v Gruzii a m\u00edsto, kde se nemovitost nach\u00e1z\u00ed. Byt v Batumi nebo Gonio podl\u00e9h\u00e1 gruz\u00ednsk\u00e9 dani z nemovitost\u00ed bez ohledu na to, zda majitel bydl\u00ed v Gruzii, nebo v zahrani\u010d\u00ed.<\/p>\n\n\n\n<p>Pokud jde o vykazov\u00e1n\u00ed p\u0159\u00edjm\u016f, situace se li\u0161\u00ed. Pro ob\u010dany Gruzie, kte\u0159\u00ed nejsou da\u0148ov\u00fdmi rezidenty, stanov\u00ed ofici\u00e1ln\u00ed slu\u017eba Revenue Service ur\u010den\u00ed zdaniteln\u00e9ho p\u0159\u00edjmu podle zdroj\u016f v Gruzii. U ciz\u00edch st\u00e1tn\u00edch p\u0159\u00edslu\u0161n\u00edk\u016f je nutn\u00e9 individu\u00e1ln\u011b stanovit pravidla pro vykazov\u00e1n\u00ed p\u0159\u00edjm\u016f v z\u00e1vislosti na p\u0159\u00edslu\u0161n\u00fdch ustanoven\u00edch da\u0148ov\u00e9ho z\u00e1kon\u00edku a okolnostech konkr\u00e9tn\u00edho da\u0148ov\u00e9ho poplatn\u00edka. Nelze automaticky p\u0159en\u00e1\u0161et pravidlo platn\u00e9 pro jednu kategorii nerezident\u016f na v\u0161echny zahrani\u010dn\u00ed vlastn\u00edky.<\/p>\n\n\n\n<p>Koup\u011b bytu v Gruzii <strong>to neznamen\u00e1, \u017ee by se cizinec automaticky stal da\u0148ov\u00fdm rezidentem<\/strong> zem\u011b. Pokud majitel nem\u016f\u017ee komunikovat s da\u0148ov\u00fdmi org\u00e1ny osobn\u011b, m\u00e1 pr\u00e1vo jednat prost\u0159ednictv\u00edm zmocn\u011bn\u00e9ho z\u00e1stupce na z\u00e1klad\u011b pln\u00e9 moci. K pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed prost\u0159ednictv\u00edm port\u00e1lu rs.ge je nutn\u00e9 m\u00edt da\u0148ovou identifikaci v Gruzii.<\/p>\n\n\n\n<p>Pokud cizinec pob\u00edr\u00e1 p\u0159\u00edjmy z pron\u00e1jmu gruz\u00ednsk\u00e9 nemovitosti, mohou tyto p\u0159\u00edjmy v z\u00e1sad\u011b ovlivnit v\u00fdpo\u010det rodinn\u00e9ho p\u0159\u00edjmu pro \u00fa\u010dely majetkov\u00e9 dan\u011b, konkr\u00e9tn\u00ed zp\u016fsob jejich zohledn\u011bn\u00ed v\u0161ak z\u00e1vis\u00ed na p\u0159\u00edslu\u0161n\u00fdch pr\u00e1vn\u00edch p\u0159edpisech.<\/p>\n\n\n\n<p>Pro ciz\u00ed st\u00e1tn\u00ed p\u0159\u00edslu\u0161n\u00edky, kte\u0159\u00ed teprve pl\u00e1nuj\u00ed \u201e<a href=\"\/cs\/guides\/how-to-buy-property-in-georgia-a-step-by-step-guide-for-foreigners\/\">Jak koupit nemovitost v Gruzii<\/a>\u201c, doporu\u010duje se p\u0159edem se sezn\u00e1mit s da\u0148ov\u00fdm statusem a p\u0159\u00edpadn\u00fdmi ro\u010dn\u00edmi povinnostmi.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Co se zm\u011bnilo v roce 2026<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"577\" src=\"https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/10\/3_rezultat-6-1024x577.webp\" alt=\"Prohl\u00e1\u0161en\u00ed o majetku v Gruzii\" class=\"wp-image-20721\" srcset=\"https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/10\/3_rezultat-6-1024x577.webp 1024w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/10\/3_rezultat-6-300x169.webp 300w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/10\/3_rezultat-6-18x10.webp 18w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/10\/3_rezultat-6.webp 1300w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>V roce 2026 do\u0161lo ke zm\u011bn\u011b kl\u00ed\u010dov\u00e9 hranice pro osvobozen\u00ed od dan\u011b. Ofici\u00e1ln\u00ed ozn\u00e1men\u00ed <a href=\"https:\/\/www.rs.ge\/LawNewsArchive?newsId=1894\" rel=\"nofollow noopener\" target=\"_blank\">zve\u0159ejn\u011bno na webov\u00fdch str\u00e1nk\u00e1ch Da\u0148ov\u00e9ho \u00fa\u0159adu<\/a>. Nejd\u016fle\u017eit\u011bj\u0161\u00ed: hranice rodinn\u00e9ho p\u0159\u00edjmu, p\u0159i jej\u00edm\u017e p\u0159ekro\u010den\u00ed se neplat\u00ed da\u0148 z b\u011b\u017en\u00e9ho majetku (krom\u011b pozemk\u016f), se zv\u00fd\u0161ila ze 40 000 na <strong>100 000 lari<\/strong> \u2014 v souladu s novelami da\u0148ov\u00e9ho z\u00e1kon\u00edku ze dne 30. z\u00e1\u0159\u00ed 2026.<\/p>\n\n\n\n<p>Zm\u011bny jsou zakotveny v gruz\u00ednsk\u00e9m z\u00e1kon\u011b \u010d. 1874-VI\u10db\u10e1-XI\u10db\u10de ze dne 30. z\u00e1\u0159\u00ed 2026, kter\u00fd byl zve\u0159ejn\u011bn v ofici\u00e1ln\u00edm legislativn\u00edm rejst\u0159\u00edku <a href=\"https:\/\/www.matsne.gov.ge\/ka\/document\/view\/7013098?utm_source=chatgpt.com\" rel=\"nofollow noopener\" target=\"_blank\">Matsne<\/a>. Byly zve\u0159ejn\u011bny praktick\u00e9 pokyny ohledn\u011b toho, kdo mus\u00ed v roce 2026 podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, <a href=\"https:\/\/www.rs.ge\/LawNewsArchive?newsId=1894&amp;utm_source=chatgpt.com\" rel=\"nofollow noopener\" target=\"_blank\">Gruzijsk\u00fdm da\u0148ov\u00fdm \u00fa\u0159adem<\/a>.<\/p>\n\n\n\n<p><strong>Star\u00e1 a nov\u00e1 pravidla t\u00fdkaj\u00edc\u00ed se dan\u011b z nemovitost\u00ed<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Parametr<\/th><th>D\u0159\u00edve<\/th><th>V roce 2026<\/th><\/tr><\/thead><tbody><tr><td>Prahov\u00e1 hodnota rodinn\u00e9ho p\u0159\u00edjmu<\/td><td>40 000 lari<\/td><td><strong>100 000 lari<\/strong><\/td><\/tr><tr><td>Osvobozen\u00ed od dan\u011b z majetku (krom\u011b pozemk\u016f)<\/td><td>P\u0159i p\u0159\u00edjmu do 40 000 lari<\/td><td>P\u0159i p\u0159\u00edjmu do 100 000 lari v\u010detn\u011b<\/td><\/tr><tr><td>Sazby pro majetek fyzick\u00fdch osob (krom\u011b pozemk\u016f)<\/td><td>P\u0159i p\u0159\u00edjmu od 40 000 do 100 000 lari \u2013 0,05\u20130,2%; p\u0159i p\u0159\u00edjmu nad 100 000 lari \u2013 0,8\u20131%<\/td><td>P\u0159i p\u0159ekro\u010den\u00ed hranice 100 000 lari \u2014 <strong>0,8\u20131%<\/strong>; kategorie 0,05\u20130,21 TP415T byla zru\u0161ena<\/td><\/tr><tr><td>Lh\u016fta pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/td><td>1. listopadu (obecn\u011b)<\/td><td><strong>2. listopadu<\/strong> (odlo\u017eeno na rok 2026)<\/td><\/tr><tr><td>Lh\u016fta pro zaplacen\u00ed dan\u011b<\/td><td>15. listopadu (obecn\u011b)<\/td><td><strong>16. listopadu<\/strong> (odlo\u017eeno na rok 2026)<\/td><\/tr><tr><td>Zem\u011b<\/td><td>Byla zdan\u011bna podle sv\u00fdch vlastn\u00edch pravidel<\/td><td>Zdan\u011bn\u00ed se \u0159\u00edd\u00ed vlastn\u00edmi pravidly; rozhodn\u00fd den \u2014 <strong>1. dubna 2026<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>To umo\u017e\u0148uje pochopit nejen zm\u011bnu prahov\u00e9 hodnoty, ale i to, pro\u010d se ji\u017e neuplat\u0148uje d\u0159\u00edv\u011bj\u0161\u00ed sn\u00ed\u017een\u00e1 sazba 0,05\u20130,21 TP415T: vlastn\u00edci, kte\u0159\u00ed podle n\u00ed platili, nyn\u00ed spadaj\u00ed do kategorie osvobozen\u00e9 od dan\u011b.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>V roce 2026 je t\u0159eba da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed podat nejpozd\u011bji <strong>2. listopadu<\/strong>, a da\u0148 je t\u0159eba zaplatit nejpozd\u011bji do <strong>16. listopadu<\/strong>. Pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a zaplacen\u00ed dan\u011b jsou dv\u011b r\u016fzn\u00e9 povinnosti; pokud tyto povinnosti existuj\u00ed, je t\u0159eba splnit ob\u011b.<\/p>\n<\/blockquote>\n\n\n\n<p>Posun term\u00edn\u016f z 1. na 2. listopadu a z 15. na 16. listopadu je zp\u016fsoben t\u00edm, \u017ee standardn\u00ed term\u00edny v roce 2026 p\u0159ipadaj\u00ed na den volna. Nejedn\u00e1 se o zm\u011bnu da\u0148ov\u00e9ho z\u00e1kon\u00edku, ale o standardn\u00ed posun lh\u016fty.<\/p>\n\n\n\n<p>Majitel\u00e9, kte\u0159\u00ed maj\u00ed <strong>pozemek podl\u00e9haj\u00edc\u00ed zdan\u011bn\u00ed<\/strong>, mus\u00ed si svou povinnost ov\u011b\u0159it samostatn\u011b: osvobozen\u00ed od dan\u011b z p\u0159\u00edjmu do v\u00fd\u0161e 100 000 lari automaticky nezbavuje povinnosti platit pozemkovou da\u0148.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Term\u00edny pod\u00e1n\u00ed a platby<\/h2>\n\n\n\n<p>Da\u0148ov\u00fd kalend\u00e1\u0159 pro majetkov\u00e9 p\u0159izn\u00e1n\u00ed v roce 2026 obsahuje n\u011bkolik kl\u00ed\u010dov\u00fdch term\u00edn\u016f a je d\u016fle\u017eit\u00e9 pochopit logiku ka\u017ed\u00e9ho z nich.<\/p>\n\n\n\n<p><strong>Jak\u00e9 obdob\u00ed je p\u0159edm\u011btem anal\u00fdzy?<\/strong> Pro da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za rok 2026 se bere v \u00favahu celkov\u00fd rodinn\u00fd p\u0159\u00edjem za <strong>2025<\/strong>. Pr\u00e1v\u011b tento ukazatel ur\u010duje, zda byla p\u0159ekro\u010dena hranice 100 000 lari a zda t\u00edm vznik\u00e1 povinnost.<\/p>\n\n\n\n<p><strong>Co se uv\u00e1d\u00ed v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed?<\/strong> U b\u011b\u017en\u00e9ho majetku \u2013 existence a hodnota p\u0159edm\u011bt\u016f, kter\u00e9 rodina vlastn\u00ed. U pozemk\u016f \u2013 existence zdaniteln\u00e9ho pozemku se ov\u011b\u0159uje ke dni <strong>1. dubna 2026<\/strong>.<\/p>\n\n\n\n<p><strong>Datum pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed:<\/strong> 2. listopadu 2026 (z\u00e1konem stanoven\u00fd term\u00edn \u2013 1. listopadu; posun z d\u016fvodu st\u00e1tn\u00edho sv\u00e1tku).<\/p>\n\n\n\n<p><strong>Datum zaplacen\u00ed dan\u011b:<\/strong> 16. listopadu 2026 (z\u00e1konn\u00fd term\u00edn \u2013 15. listopadu; obdobn\u00e9 posunut\u00ed).<\/p>\n\n\n\n<p>Pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a zaplacen\u00ed dan\u011b \u2013 to je <strong>dva samostatn\u00e9 z\u00e1vazky<\/strong>. Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed je t\u0159eba podat do 2. listopadu, i kdy\u017e pl\u00e1nujete da\u0148 uhradit a\u017e kolem 16. listopadu.<\/p>\n\n\n\n<p><strong>Praktick\u00fd postup p\u0159ed 2. listopadem:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Vypo\u010d\u00edtejte celkov\u00fd rodinn\u00fd p\u0159\u00edjem za rok 2025 s p\u0159ihl\u00e9dnut\u00edm k v\u00fdjimk\u00e1m stanoven\u00fdm z\u00e1konem.<\/li>\n\n\n\n<li>Zjistit, zda se jedn\u00e1 o majetek a pozemky podl\u00e9haj\u00edc\u00ed zdan\u011bn\u00ed.<\/li>\n\n\n\n<li>Ov\u011b\u0159it si sv\u016fj z\u00e1vazek prost\u0159ednictv\u00edm ofici\u00e1ln\u00ed slu\u017eby: <a href=\"https:\/\/www.rs.ge\/PropertyTaxLiability\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/www.rs.ge\/PropertyTaxLiability<\/a><\/li>\n\n\n\n<li>Pokud m\u00e1te tuto povinnost, p\u0159ihlaste se do sv\u00e9ho osobn\u00edho \u00fa\u010dtu na rs.ge a vypl\u0148te da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed (nebo se ujist\u011bte, \u017ee d\u0159\u00edve zadan\u00e9 \u00fadaje jsou aktu\u00e1ln\u00ed pro automatick\u00fd v\u00fdpo\u010det).<\/li>\n\n\n\n<li>Ulo\u017eit potvrzen\u00ed o pod\u00e1n\u00ed.<\/li>\n\n\n\n<li>Do 16. listopadu je t\u0159eba zaplatit vym\u011b\u0159enou da\u0148 a uschovat potvrzen\u00ed o platb\u011b.<\/li>\n<\/ol>\n\n\n\n<p><strong>Da\u0148ov\u00fd kalend\u00e1\u0159 pro vlastn\u00edky nemovitost\u00ed v roce 2026<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Kdy<\/th><th>Co zkontrolovat nebo ud\u011blat<\/th><\/tr><tr><td>Leden\u2013b\u0159ezen<\/td><td>Shrom\u00e1\u017edit \u00fadaje o p\u0159\u00edjmech rodiny a majetku za rok 2025<\/td><\/tr><tr><td>1. dubna<\/td><td>Ov\u011b\u0159it, zda se jedn\u00e1 o pozemek podl\u00e9haj\u00edc\u00ed zdan\u011bn\u00ed<\/td><\/tr><tr><td>Z\u00e1\u0159\u00ed\u2013\u0159\u00edjen<\/td><td>Zjistit povinnost prost\u0159ednictv\u00edm rs.ge a vyhotovit da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/td><\/tr><tr><td>Do 2. listopadu v\u010detn\u011b<\/td><td>Podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za rok 2026, pokud je to nutn\u00e9<\/td><\/tr><tr><td>Do 16. listopadu v\u010detn\u011b<\/td><td>Zaplatit vy\u00fa\u010dtovanou da\u0148<\/td><\/tr><tr><td>Po uhrazen\u00ed platby<\/td><td>Ov\u011b\u0159it p\u0159ijet\u00ed platby a ulo\u017eit potvrzen\u00ed<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Jak vyplnit da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed na rs.ge<\/h2>\n\n\n\n<p>Toto je nejd\u016fle\u017eit\u011bj\u0161\u00ed praktick\u00e1 \u010d\u00e1st \u2013 pro ty, kte\u0159\u00ed se s port\u00e1lem setk\u00e1vaj\u00ed poprv\u00e9 nebo cht\u011bj\u00ed cel\u00fd proces absolvovat sami. <\/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.ge\/wp-content\/uploads\/2026\/10\/4_rezultat-5-1024x577.webp\" alt=\"Prohl\u00e1\u0161en\u00ed o majetku v Gruzii\" class=\"wp-image-20722\" srcset=\"https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/10\/4_rezultat-5-1024x577.webp 1024w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/10\/4_rezultat-5-300x169.webp 300w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/10\/4_rezultat-5-18x10.webp 18w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/10\/4_rezultat-5.webp 1300w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><strong>Dokumenty a \u00fadaje, kter\u00e9 je vhodn\u00e9 si p\u0159ipravit p\u0159edem:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>osobn\u00ed identifika\u010dn\u00ed \u010d\u00edslo (PIN) v\u0161ech \u010dlen\u016f rodiny;<\/li>\n\n\n\n<li>\u00fadaje o celkov\u00fdch p\u0159\u00edjmech rodiny podl\u00e9haj\u00edc\u00edch zdan\u011bn\u00ed podle z\u00e1kona za rok 2025 (mzda, n\u00e1jemn\u00e9, p\u0159\u00edjmy z podnik\u00e1n\u00ed \u2013 s p\u0159ihl\u00e9dnut\u00edm k v\u00fdjimk\u00e1m);<\/li>\n\n\n\n<li>informace o objektech podl\u00e9haj\u00edc\u00edch zdan\u011bn\u00ed \u2013 adresa, rozloha, rok po\u0159\u00edzen\u00ed;<\/li>\n\n\n\n<li>\u00fadaje o tr\u017en\u00ed hodnot\u011b majetku;<\/li>\n\n\n\n<li>\u00fadaje o pozemc\u00edch: kategorie, v\u00fdm\u011bra, katastr\u00e1ln\u00ed \u010d\u00edslo;<\/li>\n\n\n\n<li>p\u0159\u00edstup k elektronick\u00fdm slu\u017eb\u00e1m na rs.ge (u\u017eivatelsk\u00fd \u00fa\u010det).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">P\u0159ihl\u00e1\u0161en\u00ed do osobn\u00edho \u00fa\u010dtu<\/h3>\n\n\n\n<p>Ofici\u00e1ln\u00ed port\u00e1l gruz\u00ednsk\u00e9 da\u0148ov\u00e9 spr\u00e1vy \u2014 <a href=\"https:\/\/www.rs.ge\/\" rel=\"nofollow noopener\" target=\"_blank\">rs.ge<\/a>. K pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed se vyu\u017e\u00edv\u00e1 sekce elektronick\u00fdch slu\u017eeb. Pokud je\u0161t\u011b nem\u00e1te u\u017eivatelsk\u00fd \u00fa\u010det, budete se muset zaregistrovat a uv\u00e9st sv\u00e9 osobn\u00ed \u00fadaje a identifika\u010dn\u00ed \u010d\u00edslo. Ciz\u00ed st\u00e1tn\u00ed p\u0159\u00edslu\u0161n\u00edci rovn\u011b\u017e pot\u0159ebuj\u00ed gruz\u00ednsk\u00e9 da\u0148ov\u00e9 \u010d\u00edslo \u2013 bez n\u011bj nen\u00ed mo\u017en\u00fd p\u0159\u00edstup k elektronick\u00fdm slu\u017eb\u00e1m v roli da\u0148ov\u00e9ho poplatn\u00edka.<\/p>\n\n\n\n<p>Nen\u00ed vhodn\u00e9 vych\u00e1zet z popis\u016f konkr\u00e9tn\u00edch tla\u010d\u00edtek a pol\u00ed v extern\u00edch zdroj\u00edch: rozhran\u00ed port\u00e1lu se pravideln\u011b aktualizuje. Aktu\u00e1ln\u00ed pokyny je t\u0159eba hledat v ofici\u00e1ln\u00ed sekci Da\u0148ov\u00e9ho \u00fa\u0159adu: <a href=\"https:\/\/www.rs.ge\/VideoInstructions\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/www.rs.ge\/VideoInstructions<\/a><\/p>\n\n\n\n<p><strong>Kde naj\u00edt formul\u00e1\u0159 da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a jak jej nezam\u011bnit s jin\u00fdmi da\u0148ov\u00fdmi p\u0159izn\u00e1n\u00edmi<\/strong><\/p>\n\n\n\n<p>K pod\u00e1n\u00ed majetkov\u00e9ho p\u0159izn\u00e1n\u00ed fyzick\u00fdch osob pou\u017eijte elektronick\u00fd port\u00e1l Gruz\u00ednsk\u00e9 da\u0148ov\u00e9 spr\u00e1vy. Nezam\u011b\u0148ujte ro\u010dn\u00ed majetkov\u00e9 p\u0159izn\u00e1n\u00ed s m\u011bs\u00ed\u010dn\u00edmi p\u0159izn\u00e1n\u00edmi \u017eivnostn\u00edka, p\u0159izn\u00e1n\u00edm k dani z p\u0159\u00edjm\u016f ani \u00fa\u010detn\u00ed z\u00e1v\u011brkou pr\u00e1vnick\u00e9 osoby.<\/p>\n\n\n\n<p>Otev\u0159ete <a href=\"https:\/\/www.rs.ge\/?utm_source=chatgpt.com\" rel=\"nofollow noopener\" target=\"_blank\">ofici\u00e1ln\u00ed str\u00e1nka da\u0148ov\u00e9ho \u00fa\u0159adu<\/a>, p\u0159ihlaste se a vyhledejte ro\u010dn\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k dani z majetku fyzick\u00e9 osoby za rok 2026. Ujist\u011bte se, \u017ee je vybr\u00e1no spr\u00e1vn\u00e9 zda\u0148ovac\u00ed obdob\u00ed.<\/p>\n\n\n\n<p>Pokud se n\u00e1zvy pol\u00ed li\u0161\u00ed od t\u011bch uveden\u00fdch v n\u00e1vodu, \u0159i\u010fte se ofici\u00e1ln\u00edm n\u00e1vodem, kter\u00fd je k dispozici na str\u00e1nce <a href=\"https:\/\/www.rs.ge\/PropertyTax?utm_source=chatgpt.com\" rel=\"nofollow noopener\" target=\"_blank\">kalkul\u00e1tor dan\u011b z nemovitost\u00ed<\/a>.<\/p>\n\n\n\n<p>Pro up\u0159esn\u011bn\u00ed postupu pod\u00e1n\u00ed \u017e\u00e1dosti se m\u016f\u017eete obr\u00e1tit na da\u0148ov\u00fd \u00fa\u0159ad (Revenue Service) na telefonn\u00edm \u010d\u00edsle 2 299 299.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Obr\u00e1zek<\/th><th>Kam um\u00edstit<\/th><th>Co uk\u00e1zat<\/th><\/tr><tr><td>Sn\u00edmek obrazovky \u010d. 1<\/td><td>Pod nadpisem H3 \u201eP\u0159ihl\u00e1\u0161en\u00ed do osobn\u00edho \u00fa\u010dtu\u201c<\/td><td>Kde lze otev\u0159\u00edt elektronick\u00fd \u00fa\u010det<\/td><\/tr><tr><td>Sn\u00edmek obrazovky \u010d. 2<\/td><td>Pod nadpisem H3 \u201eZad\u00e1v\u00e1n\u00ed \u00fadaj\u016f\u201c<\/td><td>N\u00e1zev formul\u00e1\u0159e, v\u00fdb\u011br obdob\u00ed a hlavn\u00ed pole p\u0159izn\u00e1n\u00ed<\/td><\/tr><tr><td>Sn\u00edmek obrazovky \u010d. 3<\/td><td>Pod nadpisem H3 \u201eKontrola a odesl\u00e1n\u00ed\u201c<\/td><td>Stav odeslan\u00e9ho prohl\u00e1\u0161en\u00ed nebo anonymn\u00ed potvrzen\u00ed<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Z\u00e1vazn\u00e1 podm\u00ednka: sn\u00edmky obrazovky mus\u00ed poch\u00e1zet z aktu\u00e1ln\u00edho u\u017eivatelsk\u00e9ho rozhran\u00ed z roku 2026, p\u0159i\u010dem\u017e je nutn\u00e9 odstranit jm\u00e9na a p\u0159\u00edjmen\u00ed, osobn\u00ed \u010d\u00edsla, bankovn\u00ed \u00fadaje a dal\u0161\u00ed osobn\u00ed \u00fadaje. Nepou\u017e\u00edvejte obr\u00e1zky u\u017eivatelsk\u00e9ho rozhran\u00ed vytvo\u0159en\u00e9 um\u011blou inteligenc\u00ed \u2013 mohou zobrazovat neexistuj\u00edc\u00ed tla\u010d\u00edtka.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Vypln\u011bn\u00ed \u00fadaj\u016f<\/h3>\n\n\n\n<p>Po p\u0159ihl\u00e1\u0161en\u00ed do syst\u00e9mu je t\u0159eba vyhledat formul\u00e1\u0159 da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed k dani z majetku fyzick\u00fdch osob za p\u0159\u00edslu\u0161n\u00e9 obdob\u00ed. Ve formul\u00e1\u0159i se postupn\u011b vypl\u0148uj\u00ed n\u00e1sleduj\u00edc\u00ed \u010d\u00e1sti:<\/p>\n\n\n\n<p><strong>\u00dadaje o da\u0148ov\u00e9m poplatn\u00edkovi.<\/strong> Osobn\u00ed \u010d\u00edslo, cel\u00e9 jm\u00e9no a dal\u0161\u00ed identifika\u010dn\u00ed \u00fadaje. \u010c\u00e1st \u00fadaj\u016f m\u016f\u017ee b\u00fdt syst\u00e9mem p\u0159edvypln\u011bna.<\/p>\n\n\n\n<p><strong>Slo\u017een\u00ed rodiny.<\/strong> \u010clenov\u00e9 rodiny, jejich\u017e p\u0159\u00edjmy se zapo\u010d\u00edt\u00e1vaj\u00ed: man\u017eel\/man\u017eelka, nezletil\u00e9 d\u011bti, nevlastn\u00ed synov\u00e9 a dcery. \u00dadaje o ka\u017ed\u00e9m \u010dlenovi rodiny se zad\u00e1vaj\u00ed samostatn\u011b.<\/p>\n\n\n\n<p><strong>P\u0159\u00edjmy rodiny.<\/strong> Celkov\u00fd zohled\u0148ovan\u00fd p\u0159\u00edjem za rok 2025 za ka\u017ed\u00e9ho \u010dlena rodiny i celkov\u011b. Pr\u00e1v\u011b tento ukazatel ur\u010duje, zda byla p\u0159ekro\u010dena hranice 100 000 lari.<\/p>\n\n\n\n<p><strong>P\u0159edm\u011bty zdan\u011bn\u00ed.<\/strong> Ka\u017ed\u00fd zdaniteln\u00fd objekt se zad\u00e1v\u00e1 samostatn\u011b: adresa, typ objektu, charakteristiky. Pokud je objekt\u016f v\u00edce \u2013 nap\u0159\u00edklad byt a gar\u00e1\u017e \u2013, uv\u00e1d\u011bj\u00ed se samostatn\u011b.<\/p>\n\n\n\n<p><strong>Hodnota majetku.<\/strong> Pro v\u00fdpo\u010det dan\u011b z majetku, s v\u00fdjimkou pozemk\u016f, se pou\u017e\u00edv\u00e1 tr\u017en\u00ed hodnota dan\u00e9ho objektu. Vlastn\u00edk ji m\u016f\u017ee ur\u010dit na z\u00e1klad\u011b p\u0159edpokl\u00e1dan\u00e9 prodejn\u00ed ceny, aktu\u00e1ln\u00edch tr\u017en\u00edch informac\u00ed nebo odborn\u00e9ho ocen\u011bn\u00ed. P\u0159ed odesl\u00e1n\u00edm da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed se ujist\u011bte, \u017ee uveden\u00e9 \u00fadaje odpov\u00eddaj\u00ed po\u017eadavk\u016fm platn\u00e9ho formul\u00e1\u0159e da\u0148ov\u00e9ho \u00fa\u0159adu.<\/p>\n\n\n\n<p><strong>Pozemky.<\/strong> Pokud se jedn\u00e1 o pozemek, zad\u00e1 se do zvl\u00e1\u0161tn\u00edho bloku s uveden\u00edm kategorie (zem\u011bd\u011blsk\u00fd nebo nezem\u011bd\u011blsk\u00fd), v\u00fdm\u011bry, katastr\u00e1ln\u00edho \u010d\u00edsla a obce.<\/p>\n\n\n\n<p><strong>V\u00fdpo\u010det dan\u011b.<\/strong> Po vypln\u011bn\u00ed v\u0161ech \u010d\u00e1st\u00ed syst\u00e9m vygeneruje p\u0159edb\u011b\u017en\u00fd v\u00fdpo\u010det \u010d\u00e1stky dan\u011b. P\u0159ed odesl\u00e1n\u00edm je vhodn\u00e9 jej zkontrolovat.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Kontrola a odesl\u00e1n\u00ed<\/h3>\n\n\n\n<p>P\u0159ed odesl\u00e1n\u00edm prohl\u00e1\u0161en\u00ed se doporu\u010duje prov\u00e9st z\u00e1v\u011bre\u010dnou kontrolu.<\/p>\n\n\n\n<p><strong>Kontroln\u00ed seznam p\u0159ed odesl\u00e1n\u00edm:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>V\u0161ichni \u010dlenov\u00e9 rodiny jsou spr\u00e1vn\u011b zaps\u00e1ni.<\/li>\n\n\n\n<li>P\u0159\u00edjmy jsou uvedeny za rok 2025 (nikoli za jin\u00e9 obdob\u00ed), s p\u0159ihl\u00e9dnut\u00edm ke stanoven\u00fdm v\u00fdjimk\u00e1m.<\/li>\n\n\n\n<li>Ka\u017ed\u00e1 polo\u017eka majetku je uvedena ve formul\u00e1\u0159i.<\/li>\n\n\n\n<li>U ka\u017ed\u00e9ho objektu je uvedena tr\u017en\u00ed hodnota.<\/li>\n\n\n\n<li>Pozemky (jsou-li k dispozici) jsou uvedeny v samostatn\u00e9m bloku.<\/li>\n\n\n\n<li>Vypo\u010d\u00edtan\u00e1 \u010d\u00e1stka dan\u011b vypad\u00e1 spr\u00e1vn\u011b.<\/li>\n\n\n\n<li>Obdob\u00ed pro pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed bylo zvoleno spr\u00e1vn\u011b.<\/li>\n<\/ul>\n\n\n\n<p>Po odesl\u00e1n\u00ed syst\u00e9m vygeneruje potvrzen\u00ed o p\u0159ijet\u00ed. Toto potvrzen\u00ed si ulo\u017ete. N\u00e1sledn\u011b zkontrolujte da\u0148ov\u00e9 v\u00fdpo\u010dty a stav plateb ve sv\u00e9m elektronick\u00e9m \u00fa\u010dtu da\u0148ov\u00e9ho poplatn\u00edka na str\u00e1nk\u00e1ch rs.ge. Pr\u00e1v\u011b tuto vypo\u010d\u00edtanou \u010d\u00e1stku mus\u00edte uhradit do 16. listopadu.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>P\u0159ed odesl\u00e1n\u00edm zkontrolujte \u00fadaje o rodin\u011b, p\u0159\u00edjmech, nemovitostech a da\u0148ov\u00e9m obdob\u00ed. Chyba v jednom z t\u011bchto \u00fadaj\u016f m\u016f\u017ee ovlivnit v\u00fdpo\u010det da\u0148ov\u00e9 povinnosti.<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>Kupujete sv\u016fj prvn\u00ed byt v Gruzii?<\/strong><\/p>\n\n\n\n<p>Pom\u016f\u017eeme v\u00e1m vybrat nemovitost, kter\u00e1 odpov\u00edd\u00e1 va\u0161emu rozpo\u010dtu, a porad\u00edme v\u00e1m, s jak\u00fdmi v\u00fddaji je t\u0159eba po\u010d\u00edtat po koupi, v\u010detn\u011b p\u0159\u00edpadn\u00e9 dan\u011b z nemovitosti.<\/p>\n\n\n\n<p><strong><a href=\"\/cs\/quiz\/\">Vybrat nemovitost<\/a><\/strong><\/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<\/h2>\n\n\n\n<p>Da\u0148 z majetku fyzick\u00fdch osob v Gruzii se vypo\u010d\u00edt\u00e1v\u00e1 z <strong>tr\u017en\u00ed hodnoty<\/strong> zdaniteln\u00e9ho p\u0159edm\u011btu. \u00da\u010detn\u00ed nebo katastr\u00e1ln\u00ed hodnota v tomto p\u0159\u00edpad\u011b nen\u00ed v\u00fdchoz\u00edm bodem \u2013 rozhoduj\u00edc\u00ed je pr\u00e1v\u011b tr\u017en\u00ed ocen\u011bn\u00ed. Pokud nem\u00e1te aktu\u00e1ln\u00ed tr\u017en\u00ed ocen\u011bn\u00ed, m\u016f\u017eete jej ur\u010dit sami na z\u00e1klad\u011b anal\u00fdzy trhu nebo s pomoc\u00ed odhadce.<\/p>\n\n\n\n<p><strong>K jak\u00e9mu datu stanovit tr\u017en\u00ed hodnotu<\/strong><\/p>\n\n\n\n<p>Pro v\u00fdpo\u010det dan\u011b v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed za rok 2026 se tr\u017en\u00ed hodnota zdaniteln\u00e9ho majetku, s v\u00fdjimkou pozemk\u016f, stanov\u00ed s ohledem na p\u0159edchoz\u00ed da\u0148ov\u00e9 obdob\u00ed \u2013 podle obecn\u00e9ho pravidla ke konci roku 2025. Hodnota nemovitosti uveden\u00e1 v kupn\u00ed smlouv\u011b se ne v\u017edy shoduje s jej\u00ed tr\u017en\u00ed hodnotou pro da\u0148ov\u00e9 \u00fa\u010dely.<\/p>\n\n\n\n<p>Nap\u0159\u00edklad byt mohl b\u00fdt zakoupen za 180 000 lari, zat\u00edmco jeho od\u016fvodn\u011bn\u00e1 tr\u017en\u00ed hodnota ke konci \u00fa\u010detn\u00edho obdob\u00ed \u010dinila 200 000 lari. Pokud majiteli vznikne povinnost zaplatit da\u0148 z nemovitosti, je t\u0159eba v\u00fdpo\u010det prov\u00e9st na z\u00e1klad\u011b p\u0159\u00edslu\u0161n\u00e9ho da\u0148ov\u00e9ho z\u00e1kladu, a nikoli automaticky na z\u00e1klad\u011b historick\u00e9 po\u0159izovac\u00ed ceny.<\/p>\n\n\n\n<p>V p\u0159\u00edpad\u011b pochybnost\u00ed ohledn\u011b ocen\u011bn\u00ed je t\u0159eba pou\u017e\u00edt tr\u017en\u00ed \u00fadaje k p\u0159\u00edslu\u0161n\u00e9mu datu nebo se obr\u00e1tit na odhadce.<\/p>\n\n\n\n<p>Z\u00e1konem stanoven\u00fd rozsah sazeb pro majetek fyzick\u00fdch osob (krom\u011b pozemk\u016f) \u2014 <strong>od 0,8% do 1%<\/strong> tr\u017en\u00ed hodnoty. Konkr\u00e9tn\u00ed sazba v r\u00e1mci tohoto rozmez\u00ed se stanov\u00ed obecn\u00edm na\u0159\u00edzen\u00edm a m\u016f\u017ee se li\u0161it v z\u00e1vislosti na typu nemovitosti a obci.<\/p>\n\n\n\n<p>Pokud objekt nebyl ve vlastnictv\u00ed po cel\u00fd rok, da\u0148 se vypo\u010d\u00edt\u00e1v\u00e1 pom\u011brn\u00fdm d\u00edlem <strong>po dobu vlastnictv\u00ed<\/strong>.<\/p>\n\n\n\n<p>Sazby za pozemky se stanovuj\u00ed samostatn\u011b \u2013 na \u00farovni obc\u00ed \u2013 a mohou se v\u00fdrazn\u011b li\u0161it v z\u00e1vislosti na kategorii (zem\u011bd\u011blsk\u00e1 nebo nezem\u011bd\u011blsk\u00e1) a rozloze pozemku.<\/p>\n\n\n\n<p><strong>P\u0159\u00edklady v\u00fdpo\u010dtu dan\u011b z majetku<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Objekt<\/th><th>P\u0159\u00edjem rodiny<\/th><th>Hodnota majetku<\/th><th>P\u0159\u00edklad v\u00fdpo\u010dtu<\/th><th>V\u00fdsledek<\/th><\/tr><\/thead><tbody><tr><td>Byt v Batumi<\/td><td>80 000 lari<\/td><td>200 000 lari<\/td><td>P\u0159\u00edjem ni\u017e\u0161\u00ed ne\u017e prahov\u00e1 hodnota<\/td><td>Da\u0148 se nevypo\u010d\u00edt\u00e1v\u00e1; da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed se nepod\u00e1v\u00e1<\/td><\/tr><tr><td>Byt v Tbilisi<\/td><td>120 000 lari<\/td><td>200 000 lari<\/td><td>200 000 \u00d7 0,008 (sm\u011brn\u00e1 sazba 0,8%)<\/td><td>~1 600 lari za cel\u00fd rok*<\/td><\/tr><tr><td>Byt v Tbilisi<\/td><td>150 000 lari<\/td><td>300 000 lari<\/td><td>300 000 \u00d7 0,008 (sm\u011brn\u00e1 sazba 0,8%)<\/td><td>~2 400 lari za cel\u00fd rok*<\/td><\/tr><tr><td>Byt, vlastnictv\u00ed po dobu 6 m\u011bs\u00edc\u016f<\/td><td>120 000 lari<\/td><td>200 000 lari<\/td><td>200 000 \u00d7 0,008 \u00d7 (6\/12)<\/td><td>~800 lari za pololet\u00ed*<\/td><\/tr><tr><td>Pozemek<\/td><td>Jak\u00e1koli \u00farove\u0148<\/td><td>Z\u00e1le\u017e\u00ed na obci<\/td><td>V\u00fdpo\u010det podle m\u00edstn\u00ed sazby<\/td><td>Je t\u0159eba si u m\u011bstsk\u00e9ho \u00fa\u0159adu ov\u011b\u0159it sazbu<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>*V\u00fdpo\u010dty jsou uvedeny jako matematick\u00e9 p\u0159\u00edklady p\u0159i hypotetick\u00e9 sazb\u011b 0,8%. Skute\u010dn\u00e1 sazba z\u00e1vis\u00ed na obecn\u00edm na\u0159\u00edzen\u00ed a kategorii nemovitosti. Nejedn\u00e1 se o individu\u00e1ln\u00ed v\u00fdpo\u010det dan\u011b.<\/p>\n\n\n\n<p>Pro p\u0159edb\u011b\u017en\u00fd v\u00fdpo\u010det pou\u017eijte ofici\u00e1ln\u00ed kalkul\u00e1tor da\u0148ov\u00e9ho \u00fa\u0159adu: <a href=\"https:\/\/www.rs.ge\/PropertyTax\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/www.rs.ge\/PropertyTax<\/a>. Slu\u017eba je v sou\u010dasn\u00e9 dob\u011b v testovac\u00edm re\u017eimu, proto je t\u0159eba z\u00edskan\u00fd v\u00fdsledek porovnat s platn\u00fdmi sazbami, charakteristikami objektu a skute\u010dn\u00fdm v\u00fdpo\u010dtem dan\u011b.<\/p>\n\n\n\n<p><strong>Jak\u00e1 m\u016f\u017ee b\u00fdt v\u00fd\u0161e ro\u010dn\u00ed dan\u011b z bytu?<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Tr\u017en\u00ed hodnota bytu<\/th><th>Kurz 0,81 TP415T<\/th><th>S\u00e9rie 1%<\/th><\/tr><tr><td>100 000 GEL<\/td><td>800 GEL<\/td><td>1 000 GEL<\/td><\/tr><tr><td>150 000 GEL<\/td><td>1 200 GEL<\/td><td>1 500 GEL<\/td><\/tr><tr><td>200 000 GEL<\/td><td>1 600 GEL<\/td><td>2 000 GEL<\/td><\/tr><tr><td>250 000 GEL<\/td><td>2 000 GEL<\/td><td>2 500 GEL<\/td><\/tr><tr><td>300 000 GEL<\/td><td>2 400 GEL<\/td><td>3 000 GEL<\/td><\/tr><tr><td>500 000 GEL<\/td><td>4 000 GEL<\/td><td>5 000 GEL<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>P\u0159\u00edklady jsou vypo\u010d\u00edt\u00e1ny pro cel\u00fd rok vlastnictv\u00ed zdaniteln\u00e9ho majetku za p\u0159edpokladu, \u017ee zohledn\u011bn\u00fd p\u0159\u00edjem rodiny p\u0159esahuje 100 000 lari. Jedn\u00e1 se o srovn\u00e1vac\u00ed v\u00fdpo\u010dty na z\u00e1klad\u011b horn\u00edch a doln\u00edch hranic z\u00e1konn\u00e9ho rozmez\u00ed, nikoli o platn\u00e9 sazby konkr\u00e9tn\u00ed obce.<\/p>\n<\/blockquote>\n\n\n\n<p>P\u0159edb\u011b\u017en\u00fd v\u00fdpo\u010det si m\u016f\u017eete zkontrolovat v <a href=\"https:\/\/www.rs.ge\/PropertyTax?utm_source=chatgpt.com\" rel=\"nofollow noopener\" target=\"_blank\">ofici\u00e1ln\u00ed kalkula\u010dce dan\u011b z nemovitost\u00ed<\/a>. Slu\u017eba funguje v testovac\u00edm re\u017eimu a nenahrazuje skute\u010dn\u00e9 da\u0148ov\u00e9 vy\u00fa\u010dtov\u00e1n\u00ed.<\/p>\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\">Zvl\u00e1\u0161tnosti dan\u011b z pozemk\u016f<\/h2>\n\n\n\n<p>Pozemek v Gruzii p\u0159edstavuje samostatnou kategorii majetku s vlastn\u00edm da\u0148ov\u00fdm re\u017eimem. Majitel bytu, kter\u00fd je osvobozen od dan\u011b z p\u0159\u00edjmu rodiny, m\u016f\u017ee p\u0159esto b\u00fdt povinen zaplatit da\u0148 z pozemku, pokud vlastn\u00ed p\u0159\u00edslu\u0161n\u00fd pozemek.<\/p>\n\n\n\n<p>Pro da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za rok 2026 se existence zdaniteln\u00e9ho pozemku ur\u010duje <strong>k 1. dubnu 2026<\/strong>. Pokud fyzick\u00e1 osoba nebo \u010dlenov\u00e9 jej\u00ed rodiny k tomuto datu vlastnili zdaniteln\u00fd pozemek na \u00fazem\u00ed Gruzie, m\u016f\u017ee vzniknout povinnost podat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed bez ohledu na rodinn\u00fd p\u0159\u00edjem. P\u0159itom je t\u0159eba zohlednit z\u00e1konem stanoven\u00e9 v\u00fdjimky. Lh\u016fta pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za rok 2026 \u2014 <strong>2. listopadu<\/strong>, zaplacen\u00ed dan\u011b \u2014 <strong>16. listopadu<\/strong>.<\/p>\n\n\n\n<p>Pozemky se d\u011bl\u00ed do dvou kategori\u00ed: <strong>zem\u011bd\u011blsk\u00e9<\/strong> \u0438 <strong>nezem\u011bd\u011blsk\u00e9<\/strong> (ostatn\u00ed). Sazby v t\u011bchto kategori\u00edch se li\u0161\u00ed a stanovuj\u00ed se na \u00farovni obce. V p\u0159\u00edpad\u011b spoluvlastnictv\u00ed pozemku nese ka\u017ed\u00fd spoluvlastn\u00edk da\u0148ovou povinnost \u00fam\u011brn\u011b sv\u00e9mu pod\u00edlu.<\/p>\n\n\n\n<p>Gruz\u00ednsk\u00e1 legislativa stanov\u00ed ur\u010dit\u00e9 v\u00fdjimky z dan\u011b z nemovitost\u00ed. Mezi n\u011b pat\u0159\u00ed ur\u010dit\u00e9 pozemky ur\u010den\u00e9 k zem\u011bd\u011blsk\u00e9mu vyu\u017eit\u00ed, pozemky ve spole\u010dn\u00e9m vlastnictv\u00ed majitel\u016f byt\u016f v bytov\u00fdch domech, jako\u017e i pozemky p\u0159il\u00e9haj\u00edc\u00ed k obytn\u00fdm dom\u016fm a gar\u00e1\u017e\u00edm v mez\u00edch stanoven\u00fdch obc\u00ed. Uplatn\u011bn\u00ed osvobozen\u00ed z\u00e1vis\u00ed na kategorii pozemku a konkr\u00e9tn\u00edch podm\u00ednk\u00e1ch.<\/p>\n\n\n\n<p><strong>Srovn\u00e1n\u00ed zdan\u011bn\u00ed bytu a pozemku<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Krit\u00e9rium<\/th><th>Ploch\u00e9<\/th><th>Pozemek<\/th><\/tr><\/thead><tbody><tr><td>Vliv p\u0159\u00edjmu rodiny<\/td><td>Osvobozen\u00ed od dan\u011b p\u0159i p\u0159\u00edjmu do 100 000 lari<\/td><td>Osvobozen\u00ed od dan\u011b na z\u00e1klad\u011b p\u0159\u00edjmu se neuplat\u0148uje automaticky<\/td><\/tr><tr><td>Z\u00e1klad pro v\u00fdpo\u010det<\/td><td>Tr\u017en\u00ed hodnota<\/td><td>Z\u00e1le\u017e\u00ed na kategorii a rozloze<\/td><\/tr><tr><td>Nab\u00eddka<\/td><td>0,8\u20131% (rozsah podle NK)<\/td><td>Stanovuje se obc\u00ed podle kategorie<\/td><\/tr><tr><td>Obdob\u00ed \/ kontroln\u00ed datum<\/td><td>\u00dadaje o majetku podl\u00e9haj\u00edc\u00edmu zdan\u011bn\u00ed za p\u0159edchoz\u00ed da\u0148ov\u00e9 obdob\u00ed<\/td><td>Existence zdaniteln\u00e9ho pozemku na <strong>1. dubna 2026<\/strong><\/td><\/tr><tr><td>Term\u00edn pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za rok 2026<\/td><td>2. listopadu 2026<\/td><td>2. listopadu 2026<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>P\u0159\u00edklad v\u00fdpo\u010dtu dan\u011b z nemovitosti<\/strong><\/p>\n\n\n\n<p>P\u0159edpokl\u00e1dejme, \u017ee fyzick\u00e1 osoba vlastn\u00ed zdaniteln\u00fd pozemek neslou\u017e\u00edc\u00ed k zem\u011bd\u011blsk\u00fdm \u00fa\u010del\u016fm o rozloze 500 m\u00b2. Pro ilustraci v\u00fdpo\u010dtu pou\u017eijeme hypotetickou sazbu 0,24 lari za metr \u010dtvere\u010dn\u00ed ro\u010dn\u011b.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Ukazatel<\/th><th>V\u00fdznam<\/th><\/tr><tr><td>Rozloha pozemku<\/td><td>500 m\u00b2<\/td><\/tr><tr><td>Teoretick\u00e1 sazba<\/td><td>0,24 GEL\/m\u00b2<\/td><\/tr><tr><td>Zdaniteln\u00e1 plocha<\/td><td>500 m\u00b2<\/td><\/tr><tr><td>V\u00fdpo\u010det<\/td><td>500 \u00d7 0,24<\/td><\/tr><tr><td>Teoretick\u00e1 ro\u010dn\u00ed da\u0148<\/td><td>120 GEL<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Sazba 0,24 GEL\/m\u00b2 slou\u017e\u00ed pouze jako matematick\u00fd p\u0159\u00edklad, nikoli jako potvrzen\u00e1 sazba platn\u00e1 v Batumi, Tbilisi \u010di jin\u00e9 obci. Skute\u010dn\u00e1 \u010d\u00e1stka z\u00e1vis\u00ed na lokalit\u011b, kategorii pozemku a stanoven\u00fdch osvobozen\u00edch od dan\u011b.<\/p>\n<\/blockquote>\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 zaplatit da\u0148<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"577\" src=\"https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/10\/5_rezultat-4-1024x577.webp\" alt=\"Prohl\u00e1\u0161en\u00ed o majetku v Gruzii\" class=\"wp-image-20723\" srcset=\"https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/10\/5_rezultat-4-1024x577.webp 1024w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/10\/5_rezultat-4-300x169.webp 300w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/10\/5_rezultat-4-18x10.webp 18w, https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/10\/5_rezultat-4.webp 1300w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u00dahrada dan\u011b je druh\u00fdm krokem po pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a neprob\u00edh\u00e1 automaticky. Jakmile je da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed p\u0159ijato, v \u00fa\u010dtu da\u0148ov\u00e9ho poplatn\u00edka na port\u00e1lu rs.ge se vygeneruje vypo\u010d\u00edtan\u00e1 da\u0148ov\u00e1 povinnost.<\/p>\n\n\n\n<p>Zkontrolujte da\u0148ov\u00e9 v\u00fdpo\u010dty a stav vy\u00fa\u010dtov\u00e1n\u00ed v elektronick\u00e9m \u00fa\u010dtu na str\u00e1nk\u00e1ch rs.ge. V p\u0159\u00edpad\u011b nesrovnalost\u00ed porovnejte \u00fadaje s odeslan\u00fdm da\u0148ov\u00fdm p\u0159izn\u00e1n\u00edm. Pokud se v\u00e1m v\u00fdpo\u010det jev\u00ed jako nespr\u00e1vn\u00fd, obra\u0165te se co nejd\u0159\u00edve na da\u0148ov\u00fd \u00fa\u0159ad (Revenue Service) s \u017e\u00e1dost\u00ed o kontrolu v\u00fdpo\u010dtu a zjist\u011bte, jak\u00fdm zp\u016fsobem lze da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed opravit nebo v\u00fdpo\u010det napadnout. <strong>Nepova\u017eujte tuto v\u00fdzvu za automatick\u00fd d\u016fvod k odkladu platby:<\/strong> Do 16. listopadu 2026 je t\u0159eba ur\u010dit, jakou \u010d\u00e1stku je t\u0159eba zaplatit a jak\u00e9 kroky ve va\u0161\u00ed situaci stanov\u00ed z\u00e1kon.<\/p>\n\n\n\n<p>Platba se prov\u00e1d\u00ed prost\u0159ednictv\u00edm ofici\u00e1ln\u00edch kan\u00e1l\u016f \u2013 elektronick\u00fdch platebn\u00edch syst\u00e9m\u016f, bankovn\u00edch p\u0159evod\u016f s uveden\u00edm spr\u00e1vn\u00fdch platebn\u00edch \u00fadaj\u016f. \u00dadaje o \u00fa\u010dtu a dostupn\u00e9 zp\u016fsoby platby jsou uvedeny v \u00fa\u010dtu da\u0148ov\u00e9ho poplatn\u00edka, pokud existuje nedoplatek. Po proveden\u00ed platby se ujist\u011bte, \u017ee byla platba za\u00fa\u010dtov\u00e1na: stav by se m\u011bl v \u00fa\u010dtu aktualizovat.<\/p>\n\n\n\n<p><strong>Jak zaplatit da\u0148 z nemovitosti prost\u0159ednictv\u00edm banky<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Ujist\u011bte se, \u017ee byla da\u0148 vy\u00fa\u010dtov\u00e1na, a zkontrolujte jej\u00ed v\u00fd\u0161i ve sv\u00e9m da\u0148ov\u00e9m \u00fa\u010dtu na str\u00e1nk\u00e1ch rs.ge.<\/li>\n\n\n\n<li>V bankovn\u00ed aplikaci otev\u0159ete sekci plateb do st\u00e1tn\u00edho rozpo\u010dtu nebo da\u0148ov\u00fdch plateb.<\/li>\n\n\n\n<li>Pou\u017eijte jednotn\u00fd pokladn\u00ed k\u00f3d 101001000, kter\u00fd stanovila da\u0148ov\u00e1 spr\u00e1va.<\/li>\n\n\n\n<li>Zkontrolujte identifika\u010dn\u00ed \u010d\u00edslo da\u0148ov\u00e9ho poplatn\u00edka, \u010d\u00e1stku a \u00fadaje o p\u0159\u00edjemci.<\/li>\n\n\n\n<li>Potvr\u010fte p\u0159evod a uschovejte potvrzen\u00ed.<\/li>\n\n\n\n<li>Zkontrolujte, zda se platba objevila v kart\u011b da\u0148ov\u00e9ho poplatn\u00edka.<\/li>\n<\/ol>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>K\u00f3d 101001000 je obecn\u00fd k\u00f3d pro platby dan\u00ed. Pou\u017e\u00edvejte jej pouze spolu se spr\u00e1vnou identifikac\u00ed da\u0148ov\u00e9ho poplatn\u00edka a aktu\u00e1ln\u00edmi platebn\u00edmi pokyny banky a da\u0148ov\u00e9ho \u00fa\u0159adu.<\/p>\n<\/blockquote>\n\n\n\n<p><strong>D\u016fle\u017eit\u00e9:<\/strong> Uschovejte si \u00fa\u010dtenku nebo potvrzen\u00ed o platb\u011b. Budete je pot\u0159ebovat, pokud by vznikly pochybnosti ohledn\u011b existence nebo v\u00fd\u0161e dluhu.<\/p>\n\n\n\n<p>Pokud jste zjistili, \u017ee p\u0159i platb\u011b do\u0161lo k chyb\u011b \u2013 nap\u0159\u00edklad byla uvedena nespr\u00e1vn\u00e1 \u010d\u00e1stka nebo nespr\u00e1vn\u00fd p\u0159\u00edjemce \u2013 obra\u0165te se na da\u0148ov\u00fd \u00fa\u0159ad: tam existuj\u00ed postupy pro opravu a zapo\u010dten\u00ed plateb.<\/p>\n\n\n\n<p>Je\u0161t\u011b jednou: <strong>pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a p\u0159evod pen\u011bz \u2013 to jsou dva samostatn\u00e9 \u00fakony<\/strong>. Pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed bez n\u00e1sledn\u00e9 \u00fahrady nezbavuje da\u0148ov\u00fdch povinnost\u00ed.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Pokud ji\u017e bylo pod\u00e1no da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed<\/h2>\n\n\n\n<p>Pokud jste v minul\u00fdch letech pod\u00e1vali da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, mohla se va\u0161e situace v roce 2026 zm\u011bnit. N\u011bkolik typick\u00fdch p\u0159\u00edpad\u016f:<\/p>\n\n\n\n<p><strong>Nic se nezm\u011bnilo.<\/strong> Pokud bylo da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za rok 2025 pod\u00e1no a d\u0159\u00edve uveden\u00e9 \u00fadaje se nezm\u011bnily, m\u00e1 da\u0148ov\u00fd poplatn\u00edk pr\u00e1vo nepod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za rok 2026. V takov\u00e9m p\u0159\u00edpad\u011b da\u0148ov\u00e1 spr\u00e1va vypo\u010d\u00edt\u00e1 da\u0148 na z\u00e1klad\u011b \u00fadaj\u016f z p\u0159edchoz\u00edho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed s p\u0159ihl\u00e9dnut\u00edm k platn\u00fdm pravidl\u016fm pro rok 2026. Zvl\u00e1\u0161tn\u00ed p\u0159\u00edpad: pokud bylo v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed za rok 2025 uvedeno rodinn\u00e9 p\u0159\u00edjmy za rok 2024 v rozmez\u00ed 40 000\u2013100 000 lari, v roce 2026 nedojde k automatick\u00e9mu vym\u011b\u0159en\u00ed dan\u011b z b\u011b\u017en\u00e9ho majetku \u2013 tito vlastn\u00edci nyn\u00ed spadaj\u00ed do kategorie osvobozen\u00e9 od dan\u011b; da\u0148 z pozemk\u016f v\u0161ak m\u016f\u017ee z\u016fstat zachov\u00e1na. Bez ohledu na zp\u016fsob vym\u011b\u0159en\u00ed <strong>da\u0148 je t\u0159eba zaplatit ve stanoven\u00e9 lh\u016ft\u011b<\/strong>.<\/p>\n\n\n\n<p><strong>Majetek byl prod\u00e1n.<\/strong> Pokud byt nebo jin\u00e1 nemovitost p\u0159e\u0161la na nov\u00e9ho vlastn\u00edka, je t\u0159eba jej z aktu\u00e1ln\u00edho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed vy\u0159adit. P\u0159edchoz\u00ed \u00fa\u010dtovan\u00e9 \u010d\u00e1stky se p\u0159itom zachovaj\u00ed \u2013 ujist\u011bte se, \u017ee byly uhrazeny.<\/p>\n\n\n\n<p><strong>Objevil se nov\u00fd objekt.<\/strong> Byt zakoupen\u00fd v pr\u016fb\u011bhu roku se zahrnuje do da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed s p\u0159ihl\u00e9dnut\u00edm k dob\u011b vlastnictv\u00ed.<\/p>\n\n\n\n<p><strong>P\u0159\u00edjem klesl pod 100 000 lari.<\/strong> Pokud na konci roku 2025 nezahrnut\u00fd rodinn\u00fd p\u0159\u00edjem nep\u0159es\u00e1hl 100 000 lari a neexistuj\u00ed \u017e\u00e1dn\u00e9 dal\u0161\u00ed d\u016fvody pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, m\u016f\u017ee povinnost platit da\u0148 z majetku, s v\u00fdjimkou pozemk\u016f, zaniknout. Pokud bylo da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed pod\u00e1no d\u0159\u00edve, zkontrolujte, zda nedoch\u00e1z\u00ed k automatick\u00e9mu vym\u011b\u0159ov\u00e1n\u00ed dan\u011b. Da\u0148ov\u00e1 spr\u00e1va umo\u017e\u0148uje pod\u00e1n\u00ed prost\u0159ednictv\u00edm elektronick\u00e9ho port\u00e1lu <strong>prohl\u00e1\u0161en\u00ed o nepod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/strong> p\u0159i ukon\u010den\u00ed povinnosti. Je t\u0159eba tak u\u010dinit v\u010das \u2013 pod\u00edvejte se do aktu\u00e1ln\u00edho n\u00e1vodu pro rok 2026 na str\u00e1nk\u00e1ch rs.ge.<\/p>\n\n\n\n<p><strong>Slo\u017een\u00ed rodiny se zm\u011bnilo.<\/strong> Rozvod, dosa\u017een\u00ed plnoletosti d\u011bt\u00ed, p\u0159\u00edchod nov\u00e9ho \u010dlena rodiny \u2013 to v\u0161e m\u00e1 vliv na v\u00fdpo\u010det celkov\u00e9ho p\u0159\u00edjmu. \u00dadaje o rodin\u011b v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed je t\u0159eba aktualizovat.<\/p>\n\n\n\n<p><strong>Pozemek byl ji\u017e d\u0159\u00edve nahl\u00e1\u0161en.<\/strong> Pokud byl pozemek k 1. dubnu 2026 ve vlastnictv\u00ed, je t\u0159eba ov\u011b\u0159it, zda se jedn\u00e1 o pozemek podl\u00e9haj\u00edc\u00ed dani a zda se na n\u011bj vztahuj\u00ed z\u00e1konem stanoven\u00e9 osvobozen\u00ed od dan\u011b. Teprve po tomto ov\u011b\u0159en\u00ed lze ur\u010dit, zda vznik\u00e1 povinnost zaplatit da\u0148 z nemovitosti.<\/p>\n\n\n\n<p>Pokud d\u0159\u00edve podan\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed obsahovalo chybu, lze jej opravit: Da\u0148ov\u00fd z\u00e1kon\u00edk stanov\u00ed postup pro pod\u00e1n\u00ed opraven\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. Postup opravy a lh\u016fty je t\u0159eba ov\u011b\u0159it v aktu\u00e1ln\u00edch pokynech Da\u0148ov\u00e9 spr\u00e1vy.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Chyby a odpov\u011bdnost<\/h2>\n\n\n\n<p>\u010cast\u00fdm chyb\u00e1m p\u0159i vypl\u0148ov\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed lze snadno p\u0159edej\u00edt, pokud v\u00edte, kde k nim nej\u010dast\u011bji doch\u00e1z\u00ed.<\/p>\n\n\n\n<p><strong>\u010cast\u00e9 chyby a jak se jim vyhnout<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Nespr\u00e1vn\u00fd v\u00fdpo\u010det rodinn\u00e9ho p\u0159\u00edjmu.<\/strong> Nezahrnuty jsou v\u00fdjimky \u2013 p\u0159\u00edjmy z mikropodnik\u00e1n\u00ed, d\u011bdictv\u00ed, dar od \u010dlena rodiny, zvl\u00e1\u0161tn\u00ed re\u017eim pro mal\u00e9 podniky. Ka\u017ed\u00fd zdroj p\u0159\u00edjm\u016f si ov\u011b\u0159te pomoc\u00ed ofici\u00e1ln\u00ed kalkula\u010dky.<\/li>\n\n\n\n<li><strong>Zapomn\u011bli jsme na jednoho \u010dlena rodiny.<\/strong> Nevlastn\u00ed syn nebo nevlastn\u00ed dcera se do v\u00fdpo\u010dtu nezahrnuj\u00ed. P\u0159esn\u00e9 slo\u017een\u00ed rodiny si ov\u011b\u0159te podle da\u0148ov\u00e9ho z\u00e1kon\u00edku.<\/li>\n\n\n\n<li><strong>Vstupn\u00ed povolen\u00ed do objektu.<\/strong> Gar\u00e1\u017e, nebytov\u00e9 prostory ani pozemek nejsou v prohl\u00e1\u0161en\u00ed uvedeny. Sestavte si p\u0159edem \u00fapln\u00fd seznam nemovitost\u00ed.<\/li>\n\n\n\n<li><strong>Nespr\u00e1vn\u00e1 hodnota majetku.<\/strong> Byla pou\u017eita historick\u00e1 po\u0159izovac\u00ed cena bez ov\u011b\u0159en\u00ed tr\u017en\u00ed hodnoty majetku k datu, kter\u00e9 se vztahuje k p\u0159\u00edslu\u0161n\u00e9mu da\u0148ov\u00e9mu obdob\u00ed.<\/li>\n\n\n\n<li><strong>Nespr\u00e1vn\u00e9 obdob\u00ed.<\/strong> Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed bylo pod\u00e1no za nespr\u00e1vn\u00fd rok, nebo byla doba vlastnictv\u00ed nemovitosti vypo\u010d\u00edt\u00e1na nespr\u00e1vn\u011b.<\/li>\n\n\n\n<li><strong>Pozemek nen\u00ed vymezen samostatn\u011b.<\/strong> Pozemek je za\u0159azen do skupiny b\u011b\u017en\u00e9ho majetku bez zohledn\u011bn\u00ed jeho zvl\u00e1\u0161tn\u00edho re\u017eimu a kontroln\u00edho data 1. dubna.<\/li>\n\n\n\n<li><strong>Da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed bylo pod\u00e1no, da\u0148 nebyla zaplacena.<\/strong> Nezapome\u0148te: jedn\u00e1 se o dv\u011b r\u016fzn\u00e9 z\u00e1vazky s odli\u0161n\u00fdmi lh\u016ftami.<\/li>\n\n\n\n<li><strong>Zpo\u017ed\u011bn\u00ed p\u0159i pod\u00e1n\u00ed.<\/strong> V roce 2026 je kone\u010dn\u00fd term\u00edn \u2014 <strong>2. listopadu<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Pokud jste po odesl\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed zjistili chybu, ne\u010dekejte na ozn\u00e1men\u00ed od da\u0148ov\u00e9ho \u00fa\u0159adu. Da\u0148ov\u00fd z\u00e1kon\u00edk stanov\u00ed pr\u00e1vo podat opravn\u00e9 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed. Je lep\u0161\u00ed opravit nep\u0159esnost sami a v\u010das.<\/p>\n\n\n\n<p><strong>Jak\u00e9 sankce mohou b\u00fdt ulo\u017eeny za opo\u017ed\u011bn\u00e9 pod\u00e1n\u00ed a zaplacen\u00ed<\/strong><\/p>\n\n\n\n<p>Da\u0148ov\u00fd z\u00e1kon\u00edk Gruzie stanov\u00ed samostatnou odpov\u011bdnost za opo\u017ed\u011bn\u00e9 pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a za opo\u017ed\u011bn\u00e9 zaplacen\u00ed dan\u011b.<\/p>\n\n\n\n<p>Podle \u010dl\u00e1nku 274 gruz\u00ednsk\u00e9ho da\u0148ov\u00e9ho z\u00e1kon\u00edku \u010din\u00ed pokuta v p\u0159\u00edpad\u011b zpo\u017ed\u011bn\u00ed pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed o maxim\u00e1ln\u011b dva m\u011bs\u00edce 5% z \u010d\u00e1stky dan\u011b splatn\u00e9 podle da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed za ka\u017ed\u00fd cel\u00fd nebo ne\u00fapln\u00fd m\u011bs\u00edc zpo\u017ed\u011bn\u00ed. Celkov\u00e1 v\u00fd\u0161e pokuty je omezena na 30% uveden\u00e9 \u010d\u00e1stky dan\u011b. Pokud zpo\u017ed\u011bn\u00ed p\u0159es\u00e1hne dva m\u011bs\u00edce, \u010din\u00ed pokuta 10% z \u010d\u00e1stky dan\u011b. Pokud je \u010d\u00e1stka dan\u011b uveden\u00e1 v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed rovna nule, pokuta podle tohoto \u010dl\u00e1nku se neuplat\u0148uje.<\/p>\n\n\n\n<p>\u010cl\u00e1nek 272 stanov\u00ed pokutu za opo\u017ed\u011bn\u00e9 zaplacen\u00ed dan\u011b ve v\u00fd\u0161i 0,05% z nezaplacen\u00e9 \u010d\u00e1stky za ka\u017ed\u00fd den prodlen\u00ed.<\/p>\n\n\n\n<p>P\u0159\u00edklad: p\u0159i dlu\u017en\u00e9 \u010d\u00e1stce 2 000 lari \u010din\u00ed \u00farok z prodlen\u00ed p\u0159i sazb\u011b 0,05% 1 lari za den. Za 10 dn\u00ed je to 10 lari, pokud se v\u00fd\u0161e dluhu nezm\u011bn\u00ed.<\/p>\n\n\n\n<p>Konkr\u00e9tn\u00ed sankce z\u00e1vis\u00ed na povaze poru\u0161en\u00ed a na p\u0159\u00edslu\u0161n\u00fdch z\u00e1konn\u00fdch ustanoven\u00edch.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">P\u0159\u00edklady pro majitele<\/h2>\n\n\n\n<p><strong>Sc\u00e9n\u00e1\u0159 1. Majitel bytu v Batumi<\/strong><\/p>\n\n\n\n<p>Byt byl zakoupen pro osobn\u00ed rekrea\u010dn\u00ed \u00fa\u010dely a nen\u00ed pronaj\u00edm\u00e1n. Rodina se skl\u00e1d\u00e1 ze dvou osob; celkov\u00fd zdaniteln\u00fd p\u0159\u00edjem za rok 2025 \u010din\u00ed 70 000 lari. Jeliko\u017e p\u0159\u00edjem nedosahuje hranice 100 000 lari, vztahuje se na byt osvobozen\u00ed od dan\u011b. Nen\u00ed nutn\u00e9 pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed k t\u00e9to nemovitosti \u2013 za p\u0159edpokladu, \u017ee neexistuj\u00ed \u017e\u00e1dn\u00e9 dal\u0161\u00ed zdaniteln\u00e9 objekty, v\u010detn\u011b pozemk\u016f. O tom, \u017ee nevznik\u00e1 \u017e\u00e1dn\u00e1 da\u0148ov\u00e1 povinnost, se lze p\u0159esv\u011bd\u010dit prost\u0159ednictv\u00edm slu\u017eby <a href=\"https:\/\/www.rs.ge\/PropertyTaxLiability\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/www.rs.ge\/PropertyTaxLiability<\/a>.<\/p>\n\n\n\n<p><strong>Sc\u00e9n\u00e1\u0159 2. Rodina s bytem v Tbilisi<\/strong><\/p>\n\n\n\n<p>Man\u017eel vyd\u011bl\u00e1v\u00e1 90 000 lari ro\u010dn\u011b, man\u017eelka 50 000 lari. Celkov\u00fd p\u0159\u00edjem \u010din\u00ed 140 000 lari, co\u017e p\u0159esahuje prahovou hodnotu. Byt s tr\u017en\u00ed hodnotou 250 000 lari podl\u00e9h\u00e1 povinnosti p\u0159izn\u00e1n\u00ed (nebo bude zahrnut do automatick\u00e9ho v\u00fdpo\u010dtu, pokud ji\u017e bylo pod\u00e1no da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed za rok 2025 se stejn\u00fdmi \u00fadaji). P\u0159i sazb\u011b 0,8% (p\u0159\u00edklad pro ilustraci) bude da\u0148 \u010dinit p\u0159ibli\u017en\u011b 2 000 lari za cel\u00fd rok. Skute\u010dn\u00e1 sazba se stanov\u00ed na z\u00e1klad\u011b obecn\u00edho na\u0159\u00edzen\u00ed a up\u0159es\u0148uje se pomoc\u00ed ofici\u00e1ln\u00ed kalkula\u010dky.<\/p>\n\n\n\n<p><strong>Sc\u00e9n\u00e1\u0159 3. Zahrani\u010dn\u00ed majitel bytu v Gonio<\/strong><\/p>\n\n\n\n<p>Ob\u010dan jin\u00e9 zem\u011b, kter\u00fd pob\u00fdv\u00e1 v zahrani\u010d\u00ed, tam tak\u00e9 pob\u00edr\u00e1 p\u0159\u00edjmy. Byt je v jeho vlastnictv\u00ed jako fyzick\u00e9 osoby. Z\u00e1vazek nelze ur\u010dovat pouze na z\u00e1klad\u011b st\u00e1tn\u00ed p\u0159\u00edslu\u0161nosti nebo geografick\u00e9ho p\u016fvodu p\u0159\u00edjmu: je nutn\u00e9 zohlednit da\u0148ov\u00fd status v Gruzii a platn\u00e9 p\u0159edpisy pro \u00fa\u010dtov\u00e1n\u00ed zahrani\u010dn\u00edch p\u0159\u00edjm\u016f. Pro komunikaci s rs.ge bude zapot\u0159eb\u00ed gruz\u00ednsk\u00e9 da\u0148ov\u00e9 identifika\u010dn\u00ed \u010d\u00edslo; v p\u0159\u00edpad\u011b pot\u0159eby lze jednat prost\u0159ednictv\u00edm z\u00e1stupce.<\/p>\n\n\n\n<p><strong>Sc\u00e9n\u00e1\u0159 4. Majitel domu a pozemku<\/strong><\/p>\n\n\n\n<p>Rodina s p\u0159\u00edjmem 85 000 lari vlastn\u00ed d\u016fm a p\u0159ilehl\u00fd pozemek. Na d\u016fm se vztahuje osvobozen\u00ed od dan\u011b: p\u0159\u00edjem ni\u017e\u0161\u00ed ne\u017e 100 000 lari. Pokud byl pozemek ve vlastnictv\u00ed ke dni 1. dubna 2026, je nutn\u00e9 ov\u011b\u0159it, zda se jedn\u00e1 o pozemek podl\u00e9haj\u00edc\u00ed zdan\u011bn\u00ed a zda se na n\u011bj vztahuj\u00ed z\u00e1konem stanoven\u00e9 osvobozen\u00ed od dan\u011b \u2013 teprve pot\u00e9 lze ur\u010dit, zda vznik\u00e1 povinnost platit da\u0148 z nemovitosti.<\/p>\n\n\n\n<p>V\u0161echny sc\u00e9n\u00e1\u0159e jsou hypotetick\u00e9 a maj\u00ed pouze ilustrativn\u00ed charakter.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Jak se vyvarovat chyb p\u0159i n\u00e1kupu<\/h2>\n\n\n\n<p>Da\u0148ov\u00e9 povinnosti nevznikaj\u00ed v okam\u017eiku prodeje bytu, ale v pr\u016fb\u011bhu jeho vlastnictv\u00ed. P\u0159i koupi nemovitosti v Gruzii je proto rozumn\u00e9 p\u0159edem zv\u00e1\u017eit nejen cenu nemovitosti, ale i mo\u017en\u00e9 ro\u010dn\u00ed v\u00fddaje: \u201e<a href=\"\/cs\/all\/how-much-does-it-cost-to-maintain-real-estate-in-georgia-utilities-and-insurance\/\">N\u00e1klady na \u00fadr\u017ebu nemovitost\u00ed v Gruzii<\/a>\u00bb zahrnuj\u00ed mimo jin\u00e9 dan\u011b.<\/p>\n\n\n\n<p><strong>Koupili jste byt v roce 2026: kdy podat prvn\u00ed da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed?<\/strong><\/p>\n\n\n\n<p>Pokud jste si byt po\u0159\u00eddili v roce 2026, povinnost jeho p\u0159izn\u00e1n\u00ed se obvykle posuzuje v r\u00e1mci n\u00e1sleduj\u00edc\u00ed da\u0148ov\u00e9 sez\u00f3ny \u2013 v roce 2027. Obecn\u011b se dabei zohled\u0148uje rodinn\u00fd p\u0159\u00edjem za rok 2026 a doba, po kterou jste byt v tomto roce vlastnili.<\/p>\n\n\n\n<p>Nap\u0159\u00edklad jste si v z\u00e1\u0159\u00ed 2026 po\u0159\u00eddili byt. Pokud v\u00e1m v roce 2027 vznikne povinnost zaplatit da\u0148 z nemovitosti, bude p\u0159i v\u00fdpo\u010dtu nutn\u00e9 zohlednit dobu vlastnictv\u00ed nemovitosti v roce 2026, a nikoli automaticky vypo\u010d\u00edtat da\u0148 za cel\u00fdch 12 m\u011bs\u00edc\u016f.<\/p>\n\n\n\n<p>Pokud spolu s bytem kupujete samostatn\u00fd pozemek, zkontrolujte da\u0148ovou povinnost t\u00fdkaj\u00edc\u00ed se pozemku zvl\u00e1\u0161\u0165: pro n\u011bj plat\u00ed zvl\u00e1\u0161tn\u00ed postup pro stanoven\u00ed da\u0148ov\u00e9ho obdob\u00ed.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Nezam\u011b\u0148ujte rok po\u0159\u00edzen\u00ed nemovitosti s rokem pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed. U b\u011b\u017en\u00e9ho majetku se uv\u00e1d\u011bj\u00ed \u00fadaje za p\u0159edchoz\u00ed da\u0148ov\u00e9 obdob\u00ed, zat\u00edmco pro pozemky plat\u00ed zvl\u00e1\u0161tn\u00ed pravidla.<\/p>\n<\/blockquote>\n\n\n\n<p>N\u011bkolik praktick\u00fdch rad p\u0159i v\u00fdb\u011bru objektu:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Zkontrolujte, k jak\u00e9mu \u00fa\u010delu je nemovitost evidov\u00e1na \u2013 obytn\u00e9 i neobytn\u00e9 prostory mohou podl\u00e9hat dani; konkr\u00e9tn\u00ed podrobnosti si ov\u011b\u0159te u dan\u00e9 nemovitosti.<\/li>\n\n\n\n<li>Pokud kupujete d\u016fm, ov\u011b\u0159te si, zda je sou\u010d\u00e1st\u00ed transakce i pozemek: v takov\u00e9m p\u0159\u00edpad\u011b je nutn\u00e9 samostatn\u011b prov\u011b\u0159it p\u0159\u00edpadn\u00e9 z\u00e1vazky t\u00fdkaj\u00edc\u00ed se pozemku s rozhodn\u00fdm datem 1. dubna.<\/li>\n\n\n\n<li>Zjist\u011bte si katastr\u00e1ln\u00ed \u010d\u00edslo nemovitosti a ov\u011b\u0159te si jej\u00ed registrovan\u00e9 charakteristiky na z\u00e1klad\u011b v\u00fdpisu z N\u00e1rodn\u00edho agentury ve\u0159ejn\u00e9ho rejst\u0159\u00edku Gruzie (NAPR). Tyto \u00fadaje v\u00e1m pomohou identifikovat nemovitost p\u0159i p\u0159\u00edprav\u011b da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a ov\u011b\u0159it jej\u00ed charakteristiky p\u0159ed koup\u00ed.<\/li>\n\n\n\n<li>Zjist\u011bte si p\u0159edem, zda bylo u dan\u00e9 nemovitosti provedeno ofici\u00e1ln\u00ed tr\u017en\u00ed ocen\u011bn\u00ed.<\/li>\n\n\n\n<li>P\u0159\u00edjem z pron\u00e1jmu nemovitosti m\u016f\u017ee podl\u00e9hat dani z p\u0159\u00edjm\u016f a z\u00e1rove\u0148 b\u00fdt zohledn\u011bn p\u0159i v\u00fdpo\u010dtu celkov\u00e9ho rodinn\u00e9ho p\u0159\u00edjmu pro \u00fa\u010dely dan\u011b z majetku. Jedn\u00e1 se o dv\u011b samostatn\u00e9 da\u0148ov\u00e9 povinnosti, av\u0161ak p\u0159\u00edjmy z pron\u00e1jmu mohou m\u00edt vliv na p\u0159ekro\u010den\u00ed prahov\u00e9 hodnoty 100 000 lari. <\/li>\n\n\n\n<li>Tak\u00e9 stoj\u00ed za to <a href=\"\/cs\/all\/how-to-check-real-estate-in-georgia\/\">prov\u011b\u0159it nemovitost p\u0159ed koup\u00ed<\/a>, aby se ujistil, \u017ee neexistuj\u00ed \u017e\u00e1dn\u00e1 b\u0159emena.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>Vyberte si nemovitost v Gruzii s ohledem na budouc\u00ed v\u00fddaje<\/strong><\/p>\n\n\n\n<p>Byt pro rekreaci, pron\u00e1jem nebo trval\u00e9 bydlen\u00ed? Odpov\u011bzte na n\u011bkolik ot\u00e1zek \u2013 my v\u00e1m vybereme nab\u00eddky odpov\u00eddaj\u00edc\u00ed va\u0161emu rozpo\u010dtu, preferenc\u00edm a \u00fa\u010delu koup\u011b.<\/p>\n\n\n\n<p><strong><a href=\"\/cs\/quiz\/\">Vypl\u0148te kv\u00edz a z\u00edskejte v\u00fdb\u011br<\/a><\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Co je d\u016fle\u017eit\u00e9 si zapamatovat<\/h2>\n\n\n\n<p>Ne\u017e dokon\u010d\u00edte vypl\u0148ov\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, prove\u010fte n\u011bkolik kl\u00ed\u010dov\u00fdch krok\u016f:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Vypo\u010d\u00edtejte celkov\u00fd rodinn\u00fd p\u0159\u00edjem za rok 2025<\/strong> \u2014 v\u010detn\u011b v\u0161ech \u010dlen\u016f rodiny a v\u0161ech zdroj\u016f p\u0159\u00edjm\u016f, kter\u00e9 z\u00e1kon zohled\u0148uje.<\/li>\n\n\n\n<li><strong>Zjist\u011bte, zda existuje zdaniteln\u00fd majetek<\/strong> \u2014 byt, d\u016fm, nebytov\u00e9 objekty, movit\u00fd majetek.<\/li>\n\n\n\n<li><strong>Zkontrolujte zvl\u00e1\u0161\u0165 uzemn\u011bn\u00ed<\/strong> \u2014 existence zdaniteln\u00e9ho pozemku ke dni 1. dubna 2026 zakl\u00e1d\u00e1 samostatnou povinnost.<\/li>\n\n\n\n<li><strong>Porovnejte data:<\/strong> pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed \u2014 <strong>do 2. listopadu 2026<\/strong>, zaplacen\u00ed dan\u011b \u2014 <strong>do 16. listopadu 2026<\/strong>.<\/li>\n\n\n\n<li><strong>Pou\u017eijte rs.ge<\/strong> \u2014 ofici\u00e1ln\u00ed port\u00e1l Da\u0148ov\u00e9 spr\u00e1vy, da\u0148ov\u00e1 kalkula\u010dka a slu\u017eba pro ov\u011b\u0159en\u00ed da\u0148ov\u00fdch povinnost\u00ed.<\/li>\n\n\n\n<li><strong>Ulo\u017ete si potvrzen\u00ed<\/strong> \u2014 skute\u010dnosti, \u017ee bylo pod\u00e1no da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, a skute\u010dnosti, \u017ee byla zaplacena da\u0148.<\/li>\n<\/ol>\n\n\n\n<p>Doporu\u010dujeme tak\u00e9 se sezn\u00e1mit s <a href=\"\/cs\/guides\/property-taxes-in-georgia-what-you-need-to-know-before-buying\/\">dan\u011b z nemovitost\u00ed v Gruzii<\/a> v kontextu dal\u0161\u00edch z\u00e1vazk\u016f vlastn\u00edka, aby bylo mo\u017en\u00e9 z\u00edskat ucelen\u00fd p\u0159ehled o n\u00e1kladech spojen\u00fdch s vlastnictv\u00edm.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><em>Tento materi\u00e1l m\u00e1 informativn\u00ed charakter a je aktu\u00e1ln\u00ed k 26. \u0159\u00edjnu 2026. Individu\u00e1ln\u00ed da\u0148ov\u00e9 povinnosti je t\u0159eba ur\u010dovat na z\u00e1klad\u011b platn\u00fdch ustanoven\u00ed gruz\u00ednsk\u00e9ho da\u0148ov\u00e9ho z\u00e1kon\u00edku a ofici\u00e1ln\u00edch v\u00fdklad\u016f da\u0148ov\u00e9 spr\u00e1vy (Revenue Service). V p\u0159\u00edpad\u011b pochybnost\u00ed ohledn\u011b sv\u00e9ho statusu nebo rozsahu povinnost\u00ed se doporu\u010duje obr\u00e1tit se na kvalifikovan\u00e9ho da\u0148ov\u00e9ho poradce.<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>Prohl\u00e1\u0161en\u00ed o majetku je ka\u017edoro\u010dn\u00ed dokument, kter\u00fd fyzick\u00e1 osoba [\u2026]<\/p>","protected":false},"author":14,"featured_media":20719,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[174],"tags":[],"class_list":["post-20718","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all"],"acf":[],"_links":{"self":[{"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/posts\/20718","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/comments?post=20718"}],"version-history":[{"count":4,"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/posts\/20718\/revisions"}],"predecessor-version":[{"id":20728,"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/posts\/20718\/revisions\/20728"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/media\/20719"}],"wp:attachment":[{"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/media?parent=20718"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/categories?post=20718"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/tags?post=20718"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}