{"id":4585,"date":"2025-11-23T16:32:07","date_gmt":"2025-11-23T13:32:07","guid":{"rendered":"https:\/\/residence-estate.ge\/?p=4585"},"modified":"2026-10-26T14:04:14","modified_gmt":"2026-10-26T11:04:14","slug":"how-to-legalize-rental-income-in-georgia-for-foreigners","status":"publish","type":"post","link":"https:\/\/residence-estate.ge\/cs\/all\/how-to-legalize-rental-income-in-georgia-for-foreigners\/","title":{"rendered":"Da\u0148 z pron\u00e1jmu nemovitost\u00ed v Gruzii pro cizince: jak legalizovat p\u0159\u00edjmy"},"content":{"rendered":"<p>Koup\u011b bytu v Gruzii je jen polovina pr\u00e1ce. Pokud jej pronaj\u00edm\u00e1te, je t\u0159eba z\u00edskan\u00fd p\u0159\u00edjem legalizovat: ur\u010dit si da\u0148ov\u00fd status, zaregistrovat se na port\u00e1lu Da\u0148ov\u00e9ho \u00fa\u0159adu, sepsat smlouvu a uchovat doklady k dolo\u017een\u00ed. Cizinc\u016fm v t\u00e9to oblasti obvykle chyb\u00ed jasnost: kolik platit, kde a jak pod\u00e1vat da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, co d\u011blat s pen\u011bzi, kter\u00e9 chcete p\u0159ev\u00e9st do zahrani\u010d\u00ed. V tomto \u010dl\u00e1nku je krok za krokem vysv\u011btleno, co je t\u0159eba ud\u011blat, aby p\u0159\u00edjmy z pron\u00e1jmu v Gruzii byly \u010dist\u00e9 a srozumiteln\u00e9 jak pro da\u0148ov\u00fd \u00fa\u0159ad, tak pro banku.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Co je t\u0159eba p\u0159ed odevzd\u00e1n\u00edm: vlastnick\u00e9 pr\u00e1vo a status da\u0148ov\u00e9ho poplatn\u00edka<\/h2>\n\n\n\n<p>Pronajmout lze pouze to, k \u010demu je ji\u017e vlastnick\u00e9 pr\u00e1vo zaps\u00e1no v N\u00e1rodn\u00ed agentu\u0159e ve\u0159ejn\u00e9ho rejst\u0159\u00edku (NAPR): jako doklad poslou\u017e\u00ed v\u00fdpis z rejst\u0159\u00edku, kter\u00fd budete pot\u0159ebovat tak\u00e9 p\u0159i prokazov\u00e1n\u00ed p\u0159\u00edjm\u016f a p\u0159i jedn\u00e1n\u00ed s finan\u010dn\u00edm \u00fa\u0159adem. Jak jako cizinec postupovat p\u0159i koupi nemovitosti krok za krokem, jsme podrobn\u011b popsali v samostatn\u00e9m n\u00e1vodu: <a href=\"\/cs\/guides\/how-to-buy-property-in-georgia-a-step-by-step-guide-for-foreigners\/\" data-il=\"1\">jak si cizinec m\u016f\u017ee koupit nemovitost v Gruzii<\/a>. Term\u00edny, poplatky a \u00faskal\u00ed samotn\u00e9 registrace jsou shrnuty v tomto \u010dl\u00e1nku <a href=\"\/cs\/all\/how-to-register-real-estate-in-georgia-real-timeframes-and-pitfalls\/\" data-il=\"1\">o registraci nemovitost\u00ed v Gruzii<\/a>.<\/p>\n\n\n\n<p>Zde n\u00e1s zaj\u00edm\u00e1 n\u00e1sleduj\u00edc\u00ed krok: po registraci se stanete nejen vlastn\u00edkem, ale tak\u00e9 p\u0159\u00edjemcem p\u0159\u00edjmu, kter\u00fd je t\u0159eba zdanit. V t\u00e9to souvislosti jsou d\u016fle\u017eit\u00e9 dv\u011b ot\u00e1zky: na jak\u00e9m z\u00e1klad\u011b se byt pronaj\u00edm\u00e1 (n\u00e1jemn\u00ed smlouva) a jak\u00fd je v\u00e1\u0161 da\u0148ov\u00fd status (rezident nebo nerezident). N\u00ed\u017ee si oba body postupn\u011b rozebereme.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Da\u0148ov\u00fd status: rezident a nerezident<\/h2>\n\n\n\n<p>Da\u0148ov\u00fd status ur\u010duje, z jak\u00fdch p\u0159\u00edjm\u016f plat\u00edte v Gruzii da\u0148. Podle gruz\u00ednsk\u00e9ho da\u0148ov\u00e9ho z\u00e1kon\u00edku se fyzick\u00e1 osoba pova\u017euje za rezidenta, pokud se ve skute\u010dnosti zdr\u017eovala v zemi 183 dn\u016f a v\u00edce v jak\u00e9mkoli nep\u0159etr\u017eit\u00e9m 12m\u011bs\u00ed\u010dn\u00edm obdob\u00ed kon\u010d\u00edc\u00edm v dan\u00e9m da\u0148ov\u00e9m roce. Pokud tuto lh\u016ftu nedos\u00e1hnete, jste nerezident.<\/p>\n\n\n\n<p>Pro majitele bytu v Gruzii tento rozd\u00edl nezbavuje povinnosti platit da\u0148 z pron\u00e1jmu: p\u0159\u00edjem z pron\u00e1jmu gruz\u00ednsk\u00e9 nemovitosti byl z\u00edsk\u00e1n v Gruzii, a proto z n\u011bj vznik\u00e1 da\u0148ov\u00e1 povinnost bez ohledu na to, kde bydl\u00edte. Rozd\u00edl spo\u010d\u00edv\u00e1 v tom, jak se zda\u0148uje v\u00e1\u0161 p\u0159\u00edjem mimo Gruzii. Nerezident zde plat\u00ed da\u0148 pouze z gruz\u00ednsk\u00fdch zdroj\u016f, rezident \u2013 obecn\u011b ze v\u0161ech p\u0159\u00edjm\u016f. Pokud pl\u00e1nujete z\u016fstat v zemi d\u00e9le ne\u017e p\u016fl roku, p\u0159edem zva\u017ete, zda se nestanete rezidentem, a pora\u010fte se o tom s da\u0148ov\u00fdm poradcem.<\/p>\n\n\n\n<p>Sazba pro typick\u00fd p\u0159\u00edpad je jednoduch\u00e1: p\u0159\u00edjem fyzick\u00e9 osoby z pron\u00e1jmu nemovitosti, od kter\u00e9ho neprov\u00e1d\u00edte \u017e\u00e1dn\u00e9 odpo\u010dty, se zdan\u00ed sazbou 5% z p\u0159ijat\u00e9 \u010d\u00e1stky (\u010dl. 81 da\u0148ov\u00e9ho z\u00e1kon\u00edku). N\u00e1klady na opravy a poplatky za slu\u017eby se p\u0159itom neodpo\u010d\u00edt\u00e1vaj\u00ed. Pron\u00e1jem nebytov\u00fdch prostor a jin\u00e9 p\u0159\u00edpady mohou b\u00fdt zdan\u011bny odli\u0161n\u011b, proto je lep\u0161\u00ed si p\u0159ed prvn\u00edm pron\u00e1jmem ov\u011b\u0159it typ smlouvy a \u00fa\u010del prostoru na port\u00e1lu Da\u0148ov\u00e9 spr\u00e1vy rs.ge.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Registrace na rs.ge a postup p\u0159i placen\u00ed dan\u011b z pron\u00e1jmu<\/h2>\n\n\n\n<p>V\u0161echny da\u0148ov\u00e9 \u00fakony v Gruzii se vy\u0159izuj\u00ed online prost\u0159ednictv\u00edm port\u00e1lu Da\u0148ov\u00e9 spr\u00e1vy <strong>rs.ge<\/strong>. Postup pro cizince je n\u00e1sleduj\u00edc\u00ed: z\u00edskat p\u0159\u00edstup do osobn\u00edho \u00fa\u010dtu da\u0148ov\u00e9ho poplatn\u00edka (budete pot\u0159ebovat cestovn\u00ed pas a \u00fadaje o vlastn\u00edkovi), uv\u00e9st p\u0159\u00edjem z pron\u00e1jmu v da\u0148ov\u00e9m p\u0159izn\u00e1n\u00ed a zaplatit da\u0148. Da\u0148 se vypo\u010d\u00edt\u00e1v\u00e1 z \u010d\u00e1stky, kterou skute\u010dn\u011b obdr\u017eel od n\u00e1jemce.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Zalo\u017ete si \u00fa\u010det da\u0148ov\u00e9ho poplatn\u00edka na rs.ge je\u0161t\u011b p\u0159ed obdr\u017een\u00edm prvn\u00ed platby n\u00e1jemn\u00e9ho \u2013 tak bude snaz\u0161\u00ed dokl\u00e1dat p\u0159\u00edjmy hned od za\u010d\u00e1tku.<\/li><li>Vedejte evidenci plateb podle m\u011bs\u00edc\u016f: \u010d\u00e1stka, datum, pl\u00e1tce, zp\u016fsob platby.<\/li><li>Term\u00edny pro pod\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed a zaplacen\u00ed dan\u011b, stejn\u011b jako pot\u0159ebn\u00e9 formul\u00e1\u0159e a sekce port\u00e1lu, si ov\u011b\u0159te v aktu\u00e1ln\u00edm n\u00e1vodu na rs.ge: tyto \u00fadaje se m\u011bn\u00ed a nelze se spol\u00e9hat na nep\u0159esn\u00e9 informace.<\/li><li>Pokud si nejste jisti, v jak\u00e9m statusu v\u00e1s pova\u017euj\u00ed, nebo pokud pronaj\u00edm\u00e1te byt prost\u0159ednictv\u00edm spole\u010dnosti, obra\u0165te se na gruz\u00ednsk\u00e9ho \u00fa\u010detn\u00edho nebo da\u0148ov\u00e9ho poradce.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">N\u00e1jemn\u00ed smlouva a potvrzen\u00ed o p\u0159\u00edjmu<\/h2>\n\n\n\n<p>N\u00e1jemn\u00ed smlouva je z\u00e1kladem pro leg\u00e1ln\u00ed vykazov\u00e1n\u00ed p\u0159\u00edjm\u016f: bez n\u00ed je obt\u00ed\u017en\u00e9 p\u0159\u00edjmy vyk\u00e1zat a v p\u0159\u00edpad\u011b sporu s n\u00e1jemcem se nen\u00ed o co op\u0159\u00edt. Smlouvu sepsujte p\u00edsemn\u011b, nejl\u00e9pe ve dvou jazyc\u00edch (gruz\u00edn\u0161tin\u011b a jazyce n\u00e1jemce), a uve\u010fte v n\u00ed smluvn\u00ed strany, adresu nemovitosti a katastr\u00e1ln\u00ed k\u00f3d z v\u00fdpisu NAPR, dobu trv\u00e1n\u00ed, v\u00fd\u0161i a zp\u016fsob plateb a podm\u00ednky v\u00fdpov\u011bdi.<\/p>\n\n\n\n<p>Podklady uchov\u00e1vejte pohromad\u011b: smlouvu, v\u00fdpis z rejst\u0159\u00edku, p\u0159ed\u00e1vac\u00ed protokoly, bankovn\u00ed v\u00fdpisy s p\u0159\u00edjmy. Je lep\u0161\u00ed, aby n\u00e1jemce platil bezhotovostn\u00edm p\u0159evodem na v\u00e1\u0161 \u00fa\u010det: ka\u017ed\u00e1 platba je pak viditeln\u00e1 na v\u00fdpisu a zdroj p\u0159\u00edjmu je jasn\u00fd jak p\u0159i pod\u00e1v\u00e1n\u00ed da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed, tak p\u0159i p\u0159evodu pen\u011bz do zahrani\u010d\u00ed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Chyby p\u0159i legalizaci n\u00e1jmu<\/h2>\n\n\n\n<p>Hlavn\u00ed chybou majitel\u016f je domn\u00edvat se, \u017ee po z\u00e1pisu vlastnick\u00e9ho pr\u00e1va v\u0161echny povinnosti skon\u010dily. Da\u0148ov\u00e9 a dal\u0161\u00ed povinnosti vlastn\u00edka vznikaj\u00ed okam\u017eit\u011b, jakmile za\u010dnete pob\u00edrat n\u00e1jemn\u00e9. Uchov\u00e1vejte origin\u00e1ly n\u00e1jemn\u00ed smlouvy, v\u00fdpisy z NAPR a potvrzen\u00ed o platb\u00e1ch: jsou pot\u0159ebn\u00e9 pro da\u0148ov\u00e9 \u00fa\u010dely a v p\u0159\u00edpad\u011b pot\u0159eby i pro z\u00edsk\u00e1n\u00ed povolen\u00ed k pobytu.<\/p>\n\n\n\n<p>Sazby a prahov\u00e9 hodnoty v da\u0148ov\u00e9m z\u00e1kon\u00edku se m\u011bn\u00ed, proto si p\u0159ed pod\u00e1n\u00edm da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed ov\u011b\u0159te platn\u00e9 zn\u011bn\u00ed na <strong>matsne.gov.ge<\/strong> a vysv\u011btlen\u00edmi k <strong>rs.ge<\/strong>. Nespol\u00e9hejte se na \u00fastn\u00ed rady n\u00e1jemce, realitn\u00edho makl\u00e9\u0159e nebo zn\u00e1m\u00fdch.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">P\u0159\u00edklady: dlouhodob\u00fd pron\u00e1jem a pron\u00e1jem na den prost\u0159ednictv\u00edm platforem<\/h2>\n\n\n\n<p>N\u00ed\u017ee jsou uvedeny dva zjednodu\u0161en\u00e9 p\u0159\u00edklady v\u00fdpo\u010dtu. \u010c\u00edsla jsou pouze orienta\u010dn\u00ed a slou\u017e\u00ed pouze k ilustraci logiky; sv\u00e9 \u010d\u00e1stky a po\u0159ad\u00ed plateb si ov\u011b\u0159te na rs.ge.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">P\u0159\u00edklad 1. Dlouhodob\u00fd pron\u00e1jem<\/h3>\n\n\n\n<p>Byt v Tbilisi se pronaj\u00edm\u00e1 na jeden rok za $600 m\u011bs\u00ed\u010dn\u011b fyzick\u00e9 osob\u011b k bydlen\u00ed. Ro\u010dn\u00ed p\u0159\u00edjem \u010din\u00ed $7 200. P\u0159i sazb\u011b 5% bez odpo\u010dt\u016f \u010din\u00ed da\u0148 p\u0159ibli\u017en\u011b $360 ro\u010dn\u011b (platba v lari se po\u010d\u00edt\u00e1 podle kurzu platn\u00e9ho ke dni z\u00edsk\u00e1n\u00ed p\u0159\u00edjmu). V\u00fddaje na opravy a poplatky za slu\u017eby se ze z\u00e1kladu neodpo\u010d\u00edt\u00e1vaj\u00ed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">P\u0159\u00edklad 2. Denn\u00ed pron\u00e1jem prost\u0159ednictv\u00edm platforem<\/h3>\n\n\n\n<p>Apartm\u00e1ny v Batumi se pronaj\u00edmaj\u00ed prost\u0159ednictv\u00edm online rezerva\u010dn\u00edch platforem. \u010c\u00e1stka z\u00edskan\u00e1 za rok po ode\u010dten\u00ed provize platformy p\u0159edstavuje v\u00e1\u0161 p\u0159\u00edjem; vedete si o n\u011bm samostatnou evidenci pro ka\u017edou rezervaci. Zdan\u011bn\u00ed denn\u00edho pron\u00e1jmu z\u00e1vis\u00ed na tom, kdo je n\u00e1jemcem a jak je \u010dinnost zaps\u00e1na, proto si postup v\u00fdpo\u010dtu dan\u011b ve va\u0161em p\u0159\u00edpad\u011b ov\u011b\u0159te na rs.ge nebo u m\u00edstn\u00edho poradce. Pokud pl\u00e1nujete pronaj\u00edmat nemovitost jako podnikatelskou \u010dinnost, odhadn\u011bte, kolik v\u00e1m to po ode\u010dten\u00ed dan\u00ed a v\u00fddaj\u016f p\u0159inese.<\/p>\n\n\n\n<p>Abyste pochopili, jak v\u00fdhodn\u00e9 je takov\u00e9 pronaj\u00edm\u00e1n\u00ed, porovnejte p\u0159\u00edjmy s n\u00e1klady podle na\u0161\u00ed anal\u00fdzy: <a href=\"\/cs\/buyers-guide\/how-do-i-know-that-my-property-in-georgia-is-bringing-me-good-money\/\" data-il=\"1\">jak zjistit, zda je va\u0161e nemovitost dostate\u010dn\u011b v\u00fdnosn\u00e1<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">P\u0159evod p\u0159\u00edjm\u016f do zahrani\u010d\u00ed a dvoj\u00ed zdan\u011bn\u00ed<\/h2>\n\n\n\n<p>N\u00e1jemn\u00e9 lze p\u0159ij\u00edmat na gruz\u00ednsk\u00fd \u00fa\u010det a n\u00e1sledn\u011b p\u0159ev\u00e1d\u011bt do zahrani\u010d\u00ed. P\u0159i velk\u00fdch p\u0159evodech m\u016f\u017ee banka po\u017eadovat doklady potvrzuj\u00edc\u00ed zdroj finan\u010dn\u00edch prost\u0159edk\u016f: n\u00e1jemn\u00ed smlouvu, v\u00fdpis z NAPR a potvrzen\u00ed o zaplacen\u00ed dan\u011b. Legalizace p\u0159\u00edjm\u016f v Gruzii je proto nezbytn\u00e1 nejen pro da\u0148ov\u00e9 \u00fa\u010dely, ale i pro v\u00e1s samotn\u00e9.<\/p>\n\n\n\n<p>Druhou str\u00e1nkou t\u00e9to ot\u00e1zky jsou dan\u011b v zemi va\u0161eho bydli\u0161t\u011b. Mnoho st\u00e1t\u016f zda\u0148uje celosv\u011btov\u00fd p\u0159\u00edjem sv\u00fdch rezident\u016f, a proto m\u016f\u017ee b\u00fdt stejn\u00fd p\u0159\u00edjem zdan\u011bn dvakr\u00e1t. Mezi Gruzi\u00ed a \u0159adou zem\u00ed byly uzav\u0159eny dohody o zamezen\u00ed dvoj\u00edho zdan\u011bn\u00ed, kter\u00e9 obvykle umo\u017e\u0148uj\u00ed zapo\u010d\u00edtat da\u0148 zaplacenou v Gruzii. Zda existuje takov\u00e1 smlouva s va\u0161\u00ed zem\u00ed a jak zapo\u010d\u00edt\u00e1n\u00ed prov\u00e9st, je t\u0159eba ov\u011b\u0159it podle zn\u011bn\u00ed smlouvy a u da\u0148ov\u00e9ho poradce ve va\u0161\u00ed zemi, nikoli na z\u00e1klad\u011b obecn\u00fdch rad.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Z\u00e1v\u011br<\/h2>\n\n\n\n<p>Stru\u010dn\u011b \u0159e\u010deno: p\u0159\u00edjmy z pron\u00e1jmu bytu v Gruzii je t\u0159eba legalizovat ji\u017e od prvn\u00ed platby. Ur\u010dete si da\u0148ov\u00fd status, zalo\u017ete si \u00fa\u010det na port\u00e1lu rs.ge, sepi\u0161te p\u00edsemnou n\u00e1jemn\u00ed smlouvu a uchov\u00e1vejte potvrzen\u00ed o platb\u00e1ch. Sazby a lh\u016fty v da\u0148ov\u00e9 legislativ\u011b se m\u011bn\u00ed, proto si p\u0159ed pod\u00e1n\u00edm da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed ov\u011b\u0159te platn\u00e9 zn\u011bn\u00ed na ofici\u00e1ln\u00edch str\u00e1nk\u00e1ch nebo se obra\u0165te na gruz\u00ednsk\u00e9ho da\u0148ov\u00e9ho poradce.<\/p>\n\n\n\n<p>Jak si cizinec m\u016f\u017ee koupit byt a prov\u00e9st registraci, jsme rozeb\u00edrali samostatn\u011b: <a href=\"\/cs\/guides\/how-to-buy-property-in-georgia-a-step-by-step-guide-for-foreigners\/\" data-il=\"1\">podrobn\u00fd n\u00e1vod k n\u00e1kupu<\/a> \u0438 <a href=\"\/cs\/all\/how-to-register-real-estate-in-georgia-real-timeframes-and-pitfalls\/\" data-il=\"1\">term\u00edny a \u00faskal\u00ed registrace<\/a>. Pokud pot\u0159ebujete pomoc s v\u00fdb\u011brem nemovitosti a s vy\u0159\u00edzen\u00edm transakce, vypl\u0148te popt\u00e1vku a my se v\u00e1m co nejd\u0159\u00edve ozveme.<\/p>","protected":false},"excerpt":{"rendered":"<p>Koupit byt v Gruzii \u2013 to je teprve polovina pr\u00e1ce. Pokud [\u2026]<\/p>","protected":false},"author":3,"featured_media":4586,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[174],"tags":[],"class_list":["post-4585","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\/4585","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\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/comments?post=4585"}],"version-history":[{"count":6,"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/posts\/4585\/revisions"}],"predecessor-version":[{"id":20717,"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/posts\/4585\/revisions\/20717"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/media\/4586"}],"wp:attachment":[{"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/media?parent=4585"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/categories?post=4585"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/residence-estate.ge\/cs\/wp-json\/wp\/v2\/tags?post=4585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}