Príloha vyhlášky č. 639/1992 Zb.
Tabuľka
preddavkov na daň z príjmov fyzických osôb zo závislej činnosti a funkčných požitkov na mesačné obdobie
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| Zdaniteľná | Preddavok | Zdaniteľná | Preddavok | Zdaniteľná | Preddavok | Zdaniteľná | Preddavok | Zdaniteľná | Preddavok |
| mzda v Kčs | v Kčs | mzda v Kčs | v Kčs | mzda v Kčs | v Kčs | mzda v Kčs | v Kčs | mzda v Kčs | v Kčs |
| | | | | | | | | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| | | 3 000 | 450 | 8 000 | 1 350 | 13 000 | 2 500 | 18 000 | 3 960 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| | | 100 | 465 | 100 | 1 370 | 100 | 2 525 | 100 | 3 992 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| | | 200 | 480 | 200 | 1 390 | 200 | 2 550 | 200 | 4 024 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| | | 300 | 495 | 300 | 1 410 | 300 | 2 575 | 300 | 4 056 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| | | 400 | 510 | 400 | 1 430 | 400 | 2 600 | 400 | 4 088 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| | | 500 | 525 | 500 | 1 450 | 500 | 2 625 | 500 | 4 120 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| | | 600 | 540 | 600 | 1 470 | 600 | 2 650 | 600 | 4 152 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 1 - 6 | 1 | 700 | 555 | 700 | 1 490 | 700 | 2 675 | 700 | 4 184 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 7- 13 | 2 | 800 | 570 | 800 | 1 510 | 800 | 2 700 | 800 | 4 216 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 14 - 20 | 3 | 900 | 585 | 900 | 1 530 | 900 | 2 725 | 900 | 4 248 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| | | | | | | | | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 21 - 26 | 4 | 4 000 | 600 | 9 000 | 1 550 | 14 000 | 2 750 | 19 000 | 4 280 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 27 - 33 | 5 | 100 | 615 | 100 | 1 570 | 100 | 2 775 | 100 | 4 312 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 34 - 40 | 6 | 200 | 630 | 200 | 1 590 | 200 | 2 800 | 200 | 4 344 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 41 - 46 | 7 | 300 | 645 | 300 | 1 610 | 300 | 2 825 | 300 | 4 376 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 47 - 53 | 8 | 400 | 660 | 400 | 1 630 | 400 | 2 850 | 400 | 4 408 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 54 - 60 | 9 | 500 | 675 | 500 | 1 650 | 500 | 2 875 | 500 | 4 440 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 61 - 66 | 10 | 600 | 690 | 600 | 1 670 | 600 | 2 900 | 600 | 4 472 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 67 - 73 | 11 | 700 | 705 | 700 | 1 690 | 700 | 2 925 | 700 | 4 504 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 74 - 80 | 12 | 800 | 720 | 800 | 1 710 | 800 | 2 950 | 800 | 4 536 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 81 - 86 | 13 | 900 | 735 | 900 | 1 730 | 900 | 2 975 | 900 | 4 568 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| | | | | | | | | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 87 - 93 | 14 | 5 000 | 750 | 10 000 | 1 750 | 15 000 | 3 000 | 20 000 | 4 600 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 94 - 100 | 15 | 100 | 770 | 100 | 1 775 | 100 | 3 032 | 100 | 4 632 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 200 | 30 | 200 | 790 | 200 | 1 800 | 200 | 3 064 | 200 | 4 664 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 300 | 45 | 300 | 810 | 300 | 1 825 | 300 | 3 096 | 300 | 4 696 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 400 | 60 | 400 | 830 | 400 | 1 850 | 400 | 3 128 | 400 | 4 728 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 500 | 75 | 500 | 850 | 500 | 1 875 | 500 | 3 160 | 500 | 4 760 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 600 | 90 | 600 | 870 | 600 | 1 900 | 600 | 3 192 | 600 | 4 792 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 700 | 105 | 700 | 890 | 700 | 1 925 | 700 | 3 224 | 700 | 4 824 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 800 | 120 | 800 | 910 | 800 | 1 950 | 800 | 3 256 | 800 | 4 856 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 900 | 135 | 900 | 930 | 900 | 1 975 | 900 | 3 288 | 900 | 4 888 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| | | | | | | | | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 1 000 | 150 | 6 000 | 950 | 11 000 | 2 000 | 16 000 | 3 320 | 21 000 | 4 920 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 100 | 165 | 100 | 970 | 100 | 2 025 | 100 | 3 352 | 100 | 4 952 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 200 | 180 | 200 | 990 | 200 | 2 050 | 200 | 3 384 | 200 | 4 984 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 300 | 195 | 300 | 1 010 | 300 | 2 075 | 300 | 3 416 | 300 | 5 016 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 400 | 210 | 400 | 1 030 | 400 | 2 100 | 400 | 3 448 | 400 | 5 048 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 500 | 225 | 500 | 1 050 | 500 | 2 125 | 500 | 3 480 | 500 | 5 080 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 600 | 240 | 600 | 1 070 | 600 | 2 150 | 600 | 3 512 | 600 | 5 112 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 700 | 255 | 700 | 1 090 | 700 | 2 175 | 700 | 3 544 | 700 | 5 144 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 800 | 270 | 800 | 1 110 | 800 | 2 200 | 800 | 3 576 | 800 | 5 176 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 900 | 285 | 900 | 1 130 | 900 | 2 225 | 900 | 3 608 | 900 | 5 208 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| | | | | | | | | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 2 000 | 300 | 7 000 | 1 150 | 12 000 | 2 250 | 17 000 | 3 640 | 22 000 | 5 240 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 100 | 315 | 100 | 1 170 | 100 | 2 275 | 100 | 3 672 | 100 | 5 272 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 200 | 330 | 200 | 1 190 | 200 | 2 300 | 200 | 3 704 | 200 | 5 304 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 300 | 345 | 300 | 1 210 | 300 | 2 325 | 300 | 3 736 | 300 | 5 336 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 400 | 360 | 400 | 1 230 | 400 | 2 350 | 400 | 3 768 | 400 | 5 368 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 500 | 375 | 500 | 1 250 | 500 | 2 375 | 500 | 3 800 | 500 | 5 400 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 600 | 390 | 600 | 1 270 | 600 | 2 400 | 600 | 3 832 | 600 | 5 432 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 700 | 405 | 700 | 1 290 | 700 | 2 425 | 700 | 3 864 | 700 | 5 464 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 800 | 420 | 800 | 1 300 | 800 | 2 450 | 800 | 3 896 | 800 | 5 496 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 900 | 435 | 900 | 1 330 | 900 | 2 475 | 900 | 3 928 | 900 | 5 528 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| | | | | | | | | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 23 000 | 5 560 | 28 000 | 7 160 | 33 000 | 8 760 | 38 000 | 10 360 | 43 000 | 11 960 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 100 | 5 592 | 100 | 7 192 | 100 | 8 792 | 100 | 10 392 | 100 | 11 992 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 200 | 5 624 | 200 | 7 224 | 200 | 8 824 | 200 | 10 424 | 200 | 12 024 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 300 | 5 656 | 300 | 7 256 | 300 | 8 856 | 300 | 10 456 | 300 | 12 056 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 400 | 5 688 | 400 | 7 288 | 400 | 8 888 | 400 | 10 488 | 400 | 12 088 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 500 | 5 720 | 500 | 7 320 | 500 | 8 920 | 500 | 10 520 | 500 | 12 120 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 600 | 5 752 | 600 | 7 352 | 600 | 8 952 | 600 | 10 552 | 600 | 12 152 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 700 | 5 784 | 700 | 7 384 | 700 | 8 984 | 700 | 10 584 | 700 | 12 184 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 800 | 5 816 | 800 | 7 416 | 800 | 9 016 | 800 | 10 616 | 800 | 12 216 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 900 | 5 848 | 900 | 7 448 | 900 | 9 048 | 900 | 10 648 | 900 | 12 248 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| | | | | | | | | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 24 000 | 5 880 | 29 000 | 7 480 | 34 000 | 9 080 | 39 000 | 10 680 | 44 000 | 12 280 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 100 | 5 912 | 100 | 7 512 | 100 | 9 112 | 100 | 10 712 | 100 | 12 312 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 200 | 5 944 | 200 | 7 544 | 200 | 9 144 | 200 | 10 744 | 200 | 12 344 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 300 | 5 976 | 300 | 7 576 | 300 | 9 176 | 300 | 10 776 | 300 | 12 376 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 400 | 6 008 | 400 | 7 608 | 400 | 9 208 | 400 | 10 808 | 400 | 12 408 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 500 | 6 040 | 500 | 7 640 | 500 | 9 240 | 500 | 10 840 | 500 | 12 440 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 600 | 6 072 | 600 | 7 672 | 600 | 9 272 | 600 | 10 872 | 600 | 12 472 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 700 | 6 104 | 700 | 7 704 | 700 | 9 304 | 700 | 10 904 | 700 | 12 504 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 800 | 6 136 | 800 | 7 736 | 800 | 9 336 | 800 | 10 936 | 800 | 12 536 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 900 | 6 168 | 900 | 7 768 | 900 | 9 368 | 900 | 10 968 | 900 | 12 568 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| | | | | | | | | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 25 000 | 6 200 | 30 000 | 7 800 | 35 000 | 9 400 | 40 000 | 11 000 | 45 000 | 12 600 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 100 | 6 232 | 100 | 7 832 | 100 | 9 432 | 100 | 11 032 | 100 | 12 640 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 200 | 6 264 | 200 | 7 864 | 200 | 9 464 | 200 | 11 064 | 200 | 12 680 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 300 | 6 296 | 300 | 7 896 | 300 | 9 496 | 300 | 11 096 | 300 | 12 720 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 400 | 6 328 | 400 | 7 928 | 400 | 9 528 | 400 | 11 128 | 400 | 12 760 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 500 | 6 360 | 500 | 7 960 | 500 | 9 560 | 500 | 11 160 | 500 | 12 800 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 600 | 6 392 | 600 | 7 992 | 600 | 9 592 | 600 | 11 192 | 600 | 12 840 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 700 | 6 424 | 700 | 8 024 | 700 | 9 624 | 700 | 11 224 | 700 | 12 880 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 800 | 6 456 | 800 | 8 056 | 800 | 9 656 | 800 | 11 256 | 800 | 12 920 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 900 | 6 488 | 900 | 8 088 | 900 | 9 688 | 900 | 11 288 | 900 | 12 960 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| | | | | | | | | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 26 000 | 6 520 | 31 000 | 8 120 | 36 000 | 9 720 | 41 000 | 11 320 | 46 000 | 13 000 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 100 | 6 552 | 100 | 8 152 | 100 | 9 752 | 100 | 11 352 | 100 | 13 040 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 200 | 6 584 | 200 | 8 184 | 200 | 9 784 | 200 | 11 384 | 200 | 13 080 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 300 | 6 616 | 300 | 8 216 | 300 | 9 816 | 300 | 11 416 | 300 | 13 120 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 400 | 6 648 | 400 | 8 248 | 400 | 9 848 | 400 | 11 448 | 400 | 13 160 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 500 | 6 680 | 500 | 8 280 | 500 | 9 880 | 500 | 11 480 | 500 | 13 200 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 600 | 6 712 | 600 | 8 312 | 600 | 9 912 | 600 | 11 512 | 600 | 13 240 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 700 | 6 744 | 700 | 8 344 | 700 | 9 944 | 700 | 11 544 | 700 | 13 280 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 800 | 6 776 | 800 | 8 376 | 800 | 9 976 | 800 | 11 576 | 800 | 13 320 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 900 | 6 808 | 900 | 8 408 | 900 | 10 008 | 900 | 11 608 | 900 | 13 360 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| | | | | | | | | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 27 000 | 6 840 | 32 000 | 8 440 | 37 000 | 10 040 | 42 000 | 11640 | 47 000 | 13 400 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 100 | 6 872 | 100 | 8 472 | 100 | 10 072 | 100 | 11 672 | 100 | 13 440 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 200 | 6 904 | 200 | 8 504 | 200 | 10 104 | 200 | 11 704 | 200 | 13 480 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 300 | 6 936 | 300 | 8 536 | 300 | 10 136 | 300 | 11 736 | 300 | 13 520 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 400 | 6 968 | 400 | 8 568 | 400 | 10 168 | 400 | 11 768 | 400 | 13 560 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 500 | 7 000 | 500 | 8 600 | 500 | 10 200 | 500 | 11 800 | 500 | 13 600 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 600 | 7 032 | 600 | 8 632 | 600 | 10 232 | 600 | 11 832 | 600 | 13 640 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 700 | 7 064 | 700 | 8 664 | 700 | 10 264 | 700 | 11 864 | 700 | 13 680 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 800 | 7 096 | 800 | 8 696 | 800 | 10 296 | 800 | 11 896 | 800 | 13 720 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 900 | 7 128 | 900 | 8 728 | 900 | 10 328 | 900 | 11 928 | 900 | 13 760 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| | | | | | | | | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 48 000 | 13 800 | 53 000 | 15 800 | 58 000 | 17 800 | 63 000 | 19 800 | 68 000 | 21 800 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 100 | 13 840 | 100 | 15 840 | 100 | 17 840 | 100 | 19 840 | 100 | 21 840 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 200 | 13 880 | 200 | 15 880 | 200 | 17 880 | 200 | 19 880 | 200 | 21 880 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 300 | 13 920 | 300 | 15 920 | 300 | 17 920 | 300 | 19 920 | 300 | 21 920 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 400 | 13 960 | 400 | 15 960 | 400 | 17 960 | 400 | 19 960 | 400 | 21 960 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 500 | 14 000 | 500 | 16 000 | 500 | 18 000 | 500 | 20 000 | 500 | 22 000 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 600 | 14 040 | 600 | 16 040 | 600 | 18 040 | 600 | 20 040 | 600 | 22 040 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 700 | 14 080 | 700 | 16 080 | 700 | 18 080 | 700 | 20 080 | 700 | 22 080 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 800 | 14 120 | 800 | 16 120 | 800 | 18 120 | 800 | 20 120 | 800 | 22 120 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 900 | 14 160 | 900 | 16 160 | 900 | 18 160 | 900 | 20 160 | 900 | 22 160 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| | | | | | | | | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 49 000 | 14 200 | 54 000 | 16 200 | 59 000 | 18 200 | 64 000 | 20 200 | 69 000 | 22 200 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 100 | 14 240 | 100 | 16 240 | 100 | 18 240 | 100 | 20 240 | 100 | 22 240 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 200 | 14 280 | 200 | 16 280 | 200 | 18 280 | 200 | 20 280 | 200 | 22 280 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 300 | 14 320 | 300 | 16 320 | 300 | 18 320 | 300 | 20 320 | 300 | 22 320 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 400 | 14 360 | 400 | 16 360 | 400 | 18 360 | 400 | 20 360 | 400 | 22 360 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 500 | 14 400 | 500 | 16 400 | 500 | 18 400 | 500 | 20 400 | 500 | 22 400 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 600 | 14 440 | 600 | 16 440 | 600 | 18 440 | 600 | 20 440 | 600 | 22 440 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 700 | 14 480 | 700 | 16 480 | 700 | 18 480 | 700 | 20 480 | 700 | 22 480 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 800 | 14 520 | 800 | 16 520 | 800 | 18 520 | 800 | 20 520 | 800 | 22 520 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 900 | 14 560 | 900 | 16 560 | 900 | 18 560 | 900 | 20 560 | 900 | 22 560 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| | | | | | | | | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 50 000 | 14 600 | 55 000 | 16 600 | 60 000 | 18 600 | 65 000 | 20 600 | 70 000 | 22 600 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 100 | 14 640 | 100 | 16 640 | 100 | 18 640 | 100 | 20 640 | 100 | 22 640 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 200 | 14 680 | 200 | 16 680 | 200 | 18 680 | 200 | 20 680 | 200 | 22 680 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 300 | 14 720 | 300 | 16 720 | 300 | 18 720 | 300 | 20 720 | 300 | 22 720 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 400 | 14 760 | 400 | 16 760 | 400 | 18 760 | 400 | 20 760 | 400 | 22 760 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 500 | 14 800 | 500 | 16 800 | 500 | 18 800 | 500 | 20 800 | 500 | 22 800 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 600 | 14 840 | 600 | 16 840 | 600 | 18 840 | 600 | 20 840 | 600 | 22 840 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 700 | 14 880 | 700 | 16 880 | 700 | 18 880 | 700 | 20 880 | 700 | 22 880 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 800 | 14 920 | 800 | 16 920 | 800 | 18 920 | 800 | 20 920 | 800 | 22 920 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 900 | 14 960 | 900 | 16 960 | 900 | 18 960 | 900 | 20 960 | 900 | 22 960 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| | | | | | | | | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 51 000 | 15 000 | 56 000 | 17 000 | 61 000 | 19 000 | 66 000 | 21 000 | 71 000 | 23 000 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 100 | 15 040 | 100 | 17 040 | 100 | 19 040 | 100 | 21 040 | 100 | 23 040 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 200 | 15 080 | 200 | 17 080 | 200 | 19 080 | 200 | 21 080 | 200 | 23 080 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 300 | 15 120 | 300 | 17 120 | 300 | 19 120 | 300 | 21 120 | 300 | 23 120 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 400 | 15 160 | 400 | 17 160 | 400 | 19 160 | 400 | 21 160 | 400 | 23 160 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 500 | 15 200 | 500 | 17 200 | 500 | 19 200 | 500 | 21 200 | 500 | 23 200 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 600 | 15 240 | 600 | 17 240 | 600 | 19 240 | 600 | 21 240 | 600 | 23 240 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 700 | 15 280 | 700 | 17 280 | 700 | 19 280 | 700 | 21 280 | 700 | 23 280 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 800 | 15 320 | 800 | 17 320 | 800 | 19 320 | 800 | 21 320 | 800 | 23 320 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 900 | 15 360 | 900 | 17 360 | 900 | 19 360 | 900 | 21 360 | 900 | 23 360 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| | | | | | | | | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 52 000 | 15 400 | 57 000 | 17 400 | 62 000 | 19 400 | 67 000 | 21 400 | 72 000 | 23 400 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 100 | 15 440 | 100 | 17 440 | 100 | 19 440 | 100 | 21 440 | 100 | 23 440 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 200 | 15 480 | 200 | 17 480 | 200 | 19 480 | 200 | 21 480 | 200 | 23 480 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 300 | 15 520 | 300 | 17 520 | 300 | 19 520 | 300 | 21 520 | 300 | 23 520 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 400 | 15 560 | 400 | 17 560 | 400 | 19 560 | 400 | 21 560 | 400 | 23 560 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 500 | 15 600 | 500 | 17 600 | 500 | 19 600 | 500 | 21 600 | 500 | 23 600 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 600 | 15 640 | 600 | 17640 | 600 | 19 640 | 600 | 21 640 | 600 | 23 640 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 700 | 15 680 | 700 | 17 680 | 700 | 19 680 | 700 | 21 680 | 700 | 23 680 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 800 | 15 720 | 800 | 17 720 | 800 | 19 720 | 800 | 21 720 | 800 | 23 720 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 900 | 15 760 | 900 | 17 760 | 900 | 19 760 | 900 | 21 760 | 900 | 23 760 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| | | | | | | | | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 73 000 | 23 800 | 77 000 | 25 400 | 81 000 | 27 000 | 85 000 | 28 600 | 89 000 | 30 200 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 100 | 23 840 | 100 | 25 440 | 100 | 27 040 | 100 | 28 640 | 100 | 30 240 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 200 | 23 880 | 200 | 25 480 | 200 | 27 080 | 200 | 28 680 | 200 | 30 280 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 300 | 23 920 | 300 | 25 520 | 300 | 27 120 | 300 | 28 720 | 300 | 30 320 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 400 | 23 960 | 400 | 25 560 | 400 | 27 160 | 400 | 28 760 | 400 | 30 360 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 500 | 24 000 | 500 | 25 600 | 500 | 27 200 | 500 | 28 800 | 500 | 30 400 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 600 | 24 040 | 600 | 25 640 | 600 | 27 240 | 600 | 28 840 | 600 | 30 440 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 700 | 24 080 | 700 | 25 680 | 700 | 27 280 | 700 | 28 880 | 700 | 30 480 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 800 | 24 120 | 800 | 25 720 | 800 | 27 320 | 800 | 28 920 | 800 | 30 520 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 900 | 24 160 | 900 | 25 760 | 900 | 27 360 | 900 | 28 960 | 900 | 30 560 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| | | | | | | | | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 74 000 | 24 200 | 78 000 | 25 800 | 82 000 | 27 400 | 86 000 | 29 000 | 90 000 | 30 600 |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 100 | 24 240 | 100 | 25 840 | 100 | 27 440 | 100 | 29 040 | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 200 | 24 280 | 200 | 25 880 | 200 | 27 480 | 200 | 29 080 | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 300 | 24 320 | 300 | 25 920 | 300 | 27 520 | 300 | 29 120 | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 400 | 24 360 | 400 | 25 960 | 400 | 27 560 | 400 | 29 160 | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 500 | 24 400 | 500 | 26 000 | 500 | 27 600 | 500 | 29 200 | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 600 | 24 440 | 600 | 26 040 | 600 | 27 640 | 600 | 29 240 | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 700 | 24 480 | 700 | 26 080 | 700 | 27 680 | 700 | 29 280 | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 800 | 24 520 | 800 | 26 120 | 800 | 27 720 | 800 | 29 320 | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 900 | 24 560 | 900 | 26 160 | 900 | 27 760 | 900 | 29 360 | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| | | | | | | | | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 75 000 | 24 600 | 79 000 | 26 200 | 83 000 | 27 800 | 87 000 | 29 400 | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 100 | 24 640 | 100 | 26 240 | 100 | 27 840 | 100 | 29 440 | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 200 | 24 680 | 200 | 26 280 | 200 | 27 880 | 200 | 29 480 | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 300 | 24 720 | 300 | 26 320 | 300 | 27 920 | 300 | 29 520 | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 400 | 24 760 | 400 | 26 360 | 400 | 27 960 | 400 | 29 560 | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 500 | 24 800 | 500 | 26 400 | 500 | 28 000 | 500 | 29 600 | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 600 | 24 840 | 600 | 26 440 | 600 | 28 040 | 600 | 29 640 | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 700 | 24 880 | 700 | 26 480 | 700 | 28 080 | 700 | 29 680 | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 800 | 24 920 | 800 | 26 520 | 800 | 28 120 | 800 | 29 720 | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 900 | 24 960 | 900 | 26 560 | 900 | 28 160 | 900 | 29 760 | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| | | | | | | | | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 76 000 | 25 000 | 80 000 | 26 600 | 84 000 | 28 200 | 88 000 | 29 800 | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 100 | 25 040 | 100 | 26 640 | 100 | 28 240 | 100 | 29 840 | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 200 | 25 080 | 200 | 26 680 | 200 | 28 280 | 200 | 29 880 | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 300 | 25 120 | 300 | 26 720 | 300 | 28 320 | 300 | 29 920 | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 400 | 25 160 | 400 | 26 760 | 400 | 28 360 | 400 | 29 960 | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 500 | 25 200 | 500 | 26 800 | 500 | 28 400 | 500 | 30 000 | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 600 | 25 240 | 600 | 26 840 | 600 | 28 440 | 600 | 30 040 | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 700 | 25 280 | 700 | 26 880 | 700 | 28 480 | 700 | 30 080 | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 800 | 25 320 | 800 | 26 920 | 800 | 28 520 | 800 | 30 120 | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| 900 | 25 360 | 900 | 26 960 | 900 | 28 560 | 900 | 30 160 | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| | | | | | | | | | |
+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
Ak presahuje zdaniteľná mzda za kalendárny mesiac 90 000 Kčs, je daň 30 600 Kčs + 47 % zo sumy presahujúcej 90 000 Kčs.
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