{"id":2205,"date":"2026-07-23T13:59:17","date_gmt":"2026-07-23T11:59:17","guid":{"rendered":"https:\/\/lokrin.sk\/casino\/?page_id=2205"},"modified":"2026-07-23T13:59:17","modified_gmt":"2026-07-23T11:59:17","slug":"dan-z-vyhry","status":"publish","type":"page","link":"https:\/\/lokrin.sk\/casino\/regulacie\/dan-z-vyhry\/","title":{"rendered":"Da\u0148 z v\u00fdhry v online casine: plat\u00ed sa z casino v\u00fdhry da\u0148?"},"content":{"rendered":"\n<style>\n.lkr-phero{--g:#D4A847;background:#0B1426;border:1px solid #22324c;border-radius:12px;overflow:hidden;margin:0 0 26px;font-family:system-ui,-apple-system,\"Segoe UI\",sans-serif}\n.lkr-phero__bar{display:flex;justify-content:space-between;align-items:center;gap:14px;padding:15px 26px;border-bottom:1px solid #1c2c44}\n.lkr-phero__eye{display:flex;align-items:center;gap:9px;font-size:12px;letter-spacing:.22em;color:#e8c66a !important;text-transform:uppercase;font-weight:800}\n.lkr-phero__dot{width:9px;height:9px;border-radius:50%;background:var(--g);flex:none}\n.lkr-phero__date{font-size:12px;letter-spacing:.2em;color:#5d6e85 !important;text-transform:uppercase;white-space:nowrap}\n.lkr-phero__main{display:flex;align-items:center;gap:30px;padding:30px 26px 34px;flex-wrap:wrap}\n.lkr-phero__big{font-family:var(--wp--preset--font-family--display,Georgia,serif);font-weight:800;font-size:60px;line-height:.95;color:#f3efe6 !important;letter-spacing:-.01em;display:inline-flex;align-items:baseline}\n.lkr-phero__big sup{color:var(--g) !important;font-size:18px;vertical-align:baseline;letter-spacing:.02em;margin-left:12px;align-self:flex-start;padding-top:6px}\n.lkr-phero__lede{font-family:var(--wp--preset--font-family--display,Georgia,serif);font-style:italic;font-size:22px;color:#c4cdda !important;max-width:400px;line-height:1.3}\n.lkr-phero__facts{display:grid;grid-template-columns:repeat(3,1fr);border-top:1px solid #1c2c44}\n.lkr-phero__fact{padding:18px 26px}\n.lkr-phero__fact+.lkr-phero__fact{border-left:1px solid #1c2c44}\n.lkr-phero__flab{font-size:11px;letter-spacing:.16em;color:#8ba0bd !important;text-transform:uppercase;margin:0 0 7px}\n.lkr-phero__fval{font-family:var(--wp--preset--font-family--display,Georgia,serif);font-weight:600;font-size:18px;color:#f3efe6 !important;margin:0;line-height:1.25}\n.lkr-phero__fval a{color:#e8c66a !important;text-decoration:underline !important;text-underline-offset:3px;font-weight:700}\n@media(max-width:600px){.lkr-phero__big{font-size:46px}.lkr-phero__main{gap:16px}.lkr-phero__facts{grid-template-columns:1fr}.lkr-phero__fact+.lkr-phero__fact{border-left:0;border-top:1px solid #1c2c44}.lkr-phero__date{display:none}}\n<\/style>\n<section class=\"lkr-phero\">\n  <div class=\"lkr-phero__bar\"><span class=\"lkr-phero__eye\"><span class=\"lkr-phero__dot\"><\/span>Regul\u00e1cia \u00b7 Dane<\/span><span class=\"lkr-phero__date\">Aktualizovan\u00e9 \u00b7 j\u00fal 2026<\/span><\/div>\n  <div class=\"lkr-phero__main\"><span class=\"lkr-phero__big\">0<sup>% dane<\/sup><\/span><span class=\"lkr-phero__lede\">v\u00fdhra z licencovan\u00e9ho kas\u00edna je osloboden\u00e1 od dane<\/span><\/div>\n  <div class=\"lkr-phero__facts\"><div class=\"lkr-phero__fact\"><p class=\"lkr-phero__flab\">Casino v\u00fdhra<\/p><p class=\"lkr-phero__fval\">Osloboden\u00e1 (\u00a7 9\/2\/l)<\/p><\/div><div class=\"lkr-phero__fact\"><p class=\"lkr-phero__flab\">Zo zahrani\u010dia<\/p><p class=\"lkr-phero__fval\">Obdobne osloboden\u00e1<\/p><\/div><div class=\"lkr-phero__fact\"><p class=\"lkr-phero__flab\">Pozor<\/p><p class=\"lkr-phero__fval\">Reklamn\u00e9 s\u00fa\u0165a\u017ee maj\u00fa in\u00e9 pravidl\u00e1<\/p><\/div><\/div>\n<\/section>\n\n\n\n<p class=\"wp-block-paragraph\">Kr\u00e1tka odpove\u010f: <strong>v\u00fdhra z online kas\u00edna prev\u00e1dzkovan\u00e9ho na z\u00e1klade pr\u00edslu\u0161n\u00e9ho povolenia je na Slovensku osloboden\u00e1 od dane z pr\u00edjmov<\/strong>. To ist\u00e9 plat\u00ed pre obdobn\u00e9 v\u00fdhry zo zahrani\u010dia. Pozor v\u0161ak na rozdiel medzi hazardnou v\u00fdhrou a inou cenou (napr\u00edklad z reklamnej s\u00fa\u0165a\u017ee), preto\u017ee tam platia odli\u0161n\u00e9 pravidl\u00e1. Tento sprievodca vysvet\u013euje, kedy je v\u00fdhra osloboden\u00e1 a na \u010do si da\u0165 pozor.<\/p>\n\n\n\n<div class=\"wp-block-group is-style-lkr-notice is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Pod\u013ea \u00a7 9 ods. 2 p\u00edsm. l) z\u00e1kona o dani z pr\u00edjmov s\u00fa od dane osloboden\u00e9 v\u00fdhry z lot\u00e9ri\u00ed a podobn\u00fdch hier prev\u00e1dzkovan\u00fdch na z\u00e1klade povolenia pod\u013ea <a href=\"\/casino\/regulacie\/zakon-o-hazardnych-hrach\/\">z\u00e1kona o hazardn\u00fdch hr\u00e1ch<\/a> a obdobn\u00e9 v\u00fdhry zo zahrani\u010dia. Obsah je informa\u010dn\u00fd a nenahr\u00e1dza da\u0148ov\u00e9 poradenstvo \u2014 v konkr\u00e9tnom pr\u00edpade vych\u00e1dzajte z aktu\u00e1lneho stanoviska <a href=\"https:\/\/www.financnasprava.sk\/\" target=\"_blank\" rel=\"noopener nofollow\">Finan\u010dnej spr\u00e1vy<\/a>.<\/p>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"plati-sa\">Plat\u00ed sa da\u0148 z v\u00fdhry v casine?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nie. V\u00fdhry z hazardn\u00fdch hier (kas\u00edno, automaty, kurzov\u00e9 st\u00e1vky, lot\u00e9rie a podobn\u00e9 hry) prev\u00e1dzkovan\u00fdch na z\u00e1klade pr\u00edslu\u0161n\u00e9ho povolenia s\u00fa od dane z pr\u00edjmov osloboden\u00e9 v plnej v\u00fd\u0161ke. Podmienkou je, aby mal prev\u00e1dzkovate\u013e platn\u00fa licenciu \u2014 na Slovensku od \u00daRHH, pr\u00edpadne obdobn\u00fa licenciu v zahrani\u010d\u00ed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"kalkulacka\">Orienta\u010dn\u00e1 kalkula\u010dka dane z v\u00fdhry<\/h2>\n\n\n\n<div id=\"lkr-dan-kalk\" class=\"lkr-dan-kalk\">\n<style>\n.lkr-dan-kalk{border:1px solid #d9d6cf;border-radius:12px;background:#fbfaf7;padding:22px 24px;margin:8px 0 4px;font-family:system-ui,-apple-system,\"Segoe UI\",sans-serif}\n.lkr-dan-kalk h3{margin:0 0 4px;font-size:1.15rem;color:#0B1426}\n.lkr-dan-kalk__sub{margin:0 0 18px;color:#5a5f6b;font-size:14px}\n.lkr-dan-kalk__row{margin:0 0 14px}\n.lkr-dan-kalk__lab{display:block;font-weight:700;font-size:13px;margin:0 0 6px;color:#2a2f3a}\n.lkr-dan-kalk__opts{display:flex;flex-wrap:wrap;gap:8px}\n.lkr-dan-kalk__opt{flex:1 1 220px;border:1px solid #d9d6cf;border-radius:9px;padding:10px 12px;background:#fff;cursor:pointer;font-size:14px;display:flex;gap:8px;align-items:flex-start;line-height:1.35}\n.lkr-dan-kalk__opt input{margin-top:3px;flex:none}\n.lkr-dan-kalk__opt.is-on{border-color:#c9a24a;box-shadow:0 0 0 2px rgba(201,162,74,.25)}\n.lkr-dan-kalk input[type=number]{width:100%;max-width:220px;padding:10px 12px;border:1px solid #cfccc4;border-radius:9px;font-size:16px;box-sizing:border-box}\n.lkr-dan-kalk__out{margin-top:16px;border-top:1px solid #e2ddd2;padding-top:16px}\n.lkr-dan-kalk__big{font-size:24px;font-weight:800;color:#0B1426;margin:0}\n.lkr-dan-kalk__note{font-size:13.5px;color:#4d5360;margin:6px 0 0;line-height:1.5}\n.lkr-dan-kalk__disc{font-size:12px;color:#7a7f8a;margin:14px 0 0;line-height:1.5}\n<\/style>\n<h3>Orienta\u010dn\u00e1 kalkula\u010dka dane z v\u00fdhry<\/h3>\n<p class=\"lkr-dan-kalk__sub\">Zistite orienta\u010dne, \u010di a ko\u013eko sa z v\u00fdhry plat\u00ed. Nejde o da\u0148ov\u00e9 poradenstvo.<\/p>\n<div class=\"lkr-dan-kalk__row\">\n  <span class=\"lkr-dan-kalk__lab\">Typ v\u00fdhry<\/span>\n  <div class=\"lkr-dan-kalk__opts\">\n    <label class=\"lkr-dan-kalk__opt is-on\"><input type=\"radio\" name=\"lkrDanTyp\" value=\"hazard\" checked> V\u00fdhra z licencovan\u00e9ho kas\u00edna alebo hazardnej hry (SK aj zahrani\u010dn\u00e1 licencia)<\/label>\n    <label class=\"lkr-dan-kalk__opt\"><input type=\"radio\" name=\"lkrDanTyp\" value=\"cena\"> Cena z reklamnej s\u00fa\u0165a\u017ee alebo in\u00e1 cena (nie hazard)<\/label>\n  <\/div>\n<\/div>\n<div class=\"lkr-dan-kalk__row\">\n  <label class=\"lkr-dan-kalk__lab\" for=\"lkrDanSuma\">Suma v\u00fdhry (\u20ac)<\/label>\n  <input type=\"number\" id=\"lkrDanSuma\" min=\"0\" step=\"1\" value=\"1000\" inputmode=\"decimal\">\n<\/div>\n<div class=\"lkr-dan-kalk__out\">\n  <p class=\"lkr-dan-kalk__big\" id=\"lkrDanVysl\">\u2014<\/p>\n  <p class=\"lkr-dan-kalk__note\" id=\"lkrDanNote\"><\/p>\n<\/div>\n<p class=\"lkr-dan-kalk__disc\">Orienta\u010dn\u00fd v\u00fdpo\u010det k j\u00falu 2026. Pri \u201einej cene&#8220; po\u010d\u00edtame oslobodenie do 350 \u20ac a orienta\u010dn\u00fa sadzbu 19 % zo sumy nad 350 \u20ac (pri vysok\u00fdch pr\u00edjmoch m\u00f4\u017ee by\u0165 25 %). Konkr\u00e9tnu povinnos\u0165 si overte na <a href=\"https:\/\/www.financnasprava.sk\/\" target=\"_blank\" rel=\"noopener nofollow\">Finan\u010dnej spr\u00e1ve<\/a> alebo u da\u0148ov\u00e9ho poradcu.<\/p>\n<\/div>\n<script>\n(function(){\n  var root=document.getElementById('lkr-dan-kalk'); if(!root) return;\n  var suma=root.querySelector('#lkrDanSuma');\n  var vysl=root.querySelector('#lkrDanVysl');\n  var note=root.querySelector('#lkrDanNote');\n  var opts=root.querySelectorAll('.lkr-dan-kalk__opt');\n  function fmt(n){return n.toLocaleString('sk-SK',{minimumFractionDigits:2,maximumFractionDigits:2})+'\u00a0\u20ac';}\n  function calc(){\n    var checked=root.querySelector('input[name=lkrDanTyp]:checked');\n    var typ=checked?checked.value:'hazard';\n    var s=parseFloat(suma.value)||0;\n    opts.forEach(function(o){o.classList.toggle('is-on', o.querySelector('input').checked);});\n    if(typ==='hazard'){\n      vysl.textContent='Da\u0148: 0 \u20ac \u2014 osloboden\u00e9';\n      note.innerHTML='V\u00fdhra z hazardnej hry prev\u00e1dzkovanej na z\u00e1klade pr\u00edslu\u0161n\u00e9ho povolenia je osloboden\u00e1 od dane z pr\u00edjmov (\u00a7 9 ods. 2 p\u00edsm. l)). Plat\u00ed to aj pre obdobn\u00e9 v\u00fdhry zo zahrani\u010dia.';\n    } else {\n      if(s<=350){\n        vysl.textContent='Da\u0148: 0 \u20ac \u2014 osloboden\u00e9 (do 350 \u20ac)';\n        note.innerHTML='Cena alebo v\u00fdhra, ktor\u00e1 nie je z hazardu, b\u00fdva osloboden\u00e1 do 350 \u20ac za jednu cenu. T\u00e1to suma hranicu neprekra\u010duje.';\n      } else {\n        var zaklad=s-350; var dan=zaklad*0.19;\n        vysl.textContent='Orienta\u010dn\u00e1 da\u0148: '+fmt(dan);\n        note.innerHTML='Zda\u0148uje sa len suma nad 350 \u20ac. Zdanite\u013en\u00fd z\u00e1klad: '+fmt(zaklad)+' \u00d7 19 % = '+fmt(dan)+'. Pri vysok\u00fdch pr\u00edjmoch m\u00f4\u017ee by\u0165 sadzba 25 %.';\n      }\n    }\n  }\n  root.addEventListener('input', calc);\n  root.addEventListener('change', calc);\n  calc();\n})();\n<\/script>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"slovenske\">Slovensk\u00e9 licencovan\u00e9 casino<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ak hr\u00e1te v kas\u00edne s platnou slovenskou licenciou, v\u00fdhra je osloboden\u00e1 od dane a nemus\u00edte ju zda\u0148ova\u0165 ani uv\u00e1dza\u0165 ako zdanite\u013en\u00fd pr\u00edjem. Prev\u00e1dzkovate\u013ea a jeho licenciu si viete overi\u0165 cez <a href=\"\/casino\/regulacie\/urhh\/\">\u00daRHH<\/a>; ako licencie funguj\u00fa, vysvet\u013eujeme v sprievodcovi <a href=\"\/casino\/regulacie\/licencie\/\">Casino licencie<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"zahranicne\">V\u00fdhra zo zahrani\u010dn\u00e9ho casina<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00e1kon oslobodzuje aj obdobn\u00e9 v\u00fdhry zo zahrani\u010dia. Podstatn\u00e9 je, aby i\u0161lo o hazardn\u00fa hru prev\u00e1dzkovan\u00fa na z\u00e1klade pr\u00edslu\u0161n\u00e9ho povolenia (licencie). Ak si nie ste ist\u00ed \u0161tat\u00fatom prev\u00e1dzkovate\u013ea alebo ide o vy\u0161\u0161ie sumy, oplat\u00ed sa overi\u0165 konkr\u00e9tnu situ\u00e1ciu u da\u0148ov\u00e9ho poradcu alebo na Finan\u010dnej spr\u00e1ve.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"vs-sutaz\">Online casino vs. reklamn\u00e1 s\u00fa\u0165a\u017e<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Toto je naj\u010dastej\u0161ie nedorozumenie. Oslobodenie sa t\u00fdka <strong>hazardn\u00fdch hier<\/strong>. V\u00fdhra alebo cena z <strong>reklamnej s\u00fa\u0165a\u017ee<\/strong> alebo in\u00e9ho typu s\u00fa\u0165a\u017ee je in\u00e1 kateg\u00f3ria pr\u00edjmu a platia pre \u0148u odli\u0161n\u00e9 pravidl\u00e1 vr\u00e1tane hranice, ktor\u00fa pri tak\u00fdchto cen\u00e1ch vysvet\u013euje Finan\u010dn\u00e1 spr\u00e1va. Nezamie\u0148ajte teda casino v\u00fdhru s cenou zo s\u00fa\u0165a\u017ee \u2014 da\u0148ov\u00fd re\u017eim nie je rovnak\u00fd.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-lkr-comparison-table\"><table><thead><tr><th>Typ v\u00fdhry<\/th><th>Da\u0148 z pr\u00edjmov<\/th><th>Pozn\u00e1mka<\/th><\/tr><\/thead><tbody><tr><td>Casino\/gambling s licenciou (SK)<\/td><td>Osloboden\u00e1<\/td><td>\u00a7 9 ods. 2 p\u00edsm. l) z\u00e1kona o dani z pr\u00edjmov.<\/td><\/tr><tr><td>Casino\/gambling s licenciou (zahrani\u010die)<\/td><td>Osloboden\u00e1<\/td><td>Ako obdobn\u00e1 v\u00fdhra zo zahrani\u010dia.<\/td><\/tr><tr><td>Reklamn\u00e1 s\u00fa\u0165a\u017e \/ in\u00e1 cena<\/td><td>In\u00e9 pravidl\u00e1<\/td><td>Plat\u00ed osobitn\u00fd re\u017eim vr\u00e1tane hranice pri tak\u00fdchto cen\u00e1ch \u2014 pozri Finan\u010dn\u00fa spr\u00e1vu.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"danove-priznanie\">Mus\u00edm v\u00fdhru uvies\u0165 v da\u0148ovom priznan\u00ed?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Osloboden\u00fa v\u00fdhru z hazardnej hry zvy\u010dajne nemus\u00edte uv\u00e1dza\u0165 ako zdanite\u013en\u00fd pr\u00edjem. Pri in\u00fdch typoch pr\u00edjmov (napr\u00edklad ceny zo s\u00fa\u0165a\u017e\u00ed) v\u0161ak povinnosti m\u00f4\u017eu vznikn\u00fa\u0165. Ak kombinujete viac druhov pr\u00edjmov alebo ide o vy\u0161\u0161ie sumy, over si konkr\u00e9tny postup na Finan\u010dnej spr\u00e1ve alebo u da\u0148ov\u00e9ho poradcu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"crypto\">Crypto casino a da\u0148<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Aj pri kryptomen\u00e1ch plat\u00ed, \u017ee samotn\u00e1 v\u00fdhra z hazardnej hry na z\u00e1klade povolenia je osloboden\u00e1. Pozor v\u0161ak na to, \u010do s kryptomenou sprav\u00edte potom: <strong>predaj alebo v\u00fdmena kryptomeny<\/strong> m\u00f4\u017ee by\u0165 samostatn\u00e1 da\u0148ov\u00e1 udalos\u0165 s vlastn\u00fdmi pravidlami, nez\u00e1visle od toho, \u017ee p\u00f4vodn\u00e1 v\u00fdhra bola osloboden\u00e1. T\u00fato oblas\u0165 odpor\u00fa\u010dame rie\u0161i\u0165 opatrne a v pr\u00edpade pochybnost\u00ed s da\u0148ov\u00fdm poradcom.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u010cast\u00e9 ot\u00e1zky<\/h2>\n\n\n\n<div class=\"lkr-faq-wrap\">\n\n\n\n<details class=\"wp-block-details lkr-faq is-layout-flow wp-block-details-is-layout-flow\"><summary>Mus\u00edm zdani\u0165 v\u00fdhru z online kas\u00edna?<\/summary><p class=\"wp-block-paragraph\">Nie. V\u00fdhra z hazardnej hry prev\u00e1dzkovanej na z\u00e1klade pr\u00edslu\u0161n\u00e9ho povolenia je od dane z pr\u00edjmov osloboden\u00e1, a to aj pri obdobn\u00fdch v\u00fdhrach zo zahrani\u010dia.<\/p><\/details>\n\n\n\n<details class=\"wp-block-details lkr-faq is-layout-flow wp-block-details-is-layout-flow\"><summary>Plat\u00ed oslobodenie aj pre zahrani\u010dn\u00e9 kas\u00edno?<\/summary><p class=\"wp-block-paragraph\">\u00c1no, pre obdobn\u00e9 v\u00fdhry zo zahrani\u010dia, ak ide o hazardn\u00fa hru prev\u00e1dzkovan\u00fa na z\u00e1klade pr\u00edslu\u0161n\u00e9ho povolenia. Pri vy\u0161\u0161\u00edch sum\u00e1ch alebo neistote overte situ\u00e1ciu na Finan\u010dnej spr\u00e1ve.<\/p><\/details>\n\n\n\n<details class=\"wp-block-details lkr-faq is-layout-flow wp-block-details-is-layout-flow\"><summary>Ak\u00fd je rozdiel oproti v\u00fdhre zo s\u00fa\u0165a\u017ee?<\/summary><p class=\"wp-block-paragraph\">Oslobodenie sa t\u00fdka hazardn\u00fdch hier. Cena z reklamnej s\u00fa\u0165a\u017ee je in\u00e1 kateg\u00f3ria pr\u00edjmu s odli\u0161n\u00fdmi pravidlami vr\u00e1tane hranice, ktor\u00fa pri tak\u00fdchto cen\u00e1ch vysvet\u013euje Finan\u010dn\u00e1 spr\u00e1va.<\/p><\/details>\n\n\n\n<details class=\"wp-block-details lkr-faq is-layout-flow wp-block-details-is-layout-flow\"><summary>Mus\u00edm osloboden\u00fa v\u00fdhru uvies\u0165 v da\u0148ovom priznan\u00ed?<\/summary><p class=\"wp-block-paragraph\">Osloboden\u00fd pr\u00edjem z hazardnej v\u00fdhry sa zvy\u010dajne neuv\u00e1dza ako zdanite\u013en\u00fd. Pri kombin\u00e1cii pr\u00edjmov alebo in\u00fdch typoch cien si postup overte na Finan\u010dnej spr\u00e1ve.<\/p><\/details>\n\n\n\n<details class=\"wp-block-details lkr-faq is-layout-flow wp-block-details-is-layout-flow\"><summary>A da\u0148 pri crypto casine?<\/summary><p class=\"wp-block-paragraph\">Samotn\u00e1 v\u00fdhra je osloboden\u00e1, ale n\u00e1sledn\u00fd predaj alebo v\u00fdmena kryptomeny m\u00f4\u017ee by\u0165 samostatn\u00e1 da\u0148ov\u00e1 udalos\u0165. T\u00fato \u010das\u0165 rie\u0161te opatrne, ide\u00e1lne s da\u0148ov\u00fdm poradcom.<\/p><\/details>\n\n\n\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u010ealej v regul\u00e1cii<\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li><a href=\"\/casino\/regulacie\/zakon-o-hazardnych-hrach\/\">Z\u00e1kon o hazardn\u00fdch hr\u00e1ch<\/a><\/li><li><a href=\"\/casino\/regulacie\/urhh\/\">\u00daRHH: \u010do rob\u00ed a \u010do kontroluje<\/a><\/li><li><a href=\"\/casino\/regulacie\/licencie\/\">Casino licencie: slovensk\u00e1 vs. zahrani\u010dn\u00e9<\/a><\/li><li><a href=\"\/casino\/regulacie\/kyc-overenie\/\">KYC: overenie toto\u017enosti v kas\u00edne<\/a><\/li><li><a href=\"\/casino\/regulacie\/register-vylucenych-osob\/\">Register vyl\u00fa\u010den\u00fdch os\u00f4b (RVO)<\/a><\/li><li><a href=\"\/casino\/regulacie\/\">Sp\u00e4\u0165 na preh\u013ead regul\u00e1cie hazardu<\/a><\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Zdroje<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Oslobodenie v\u00fdhier: \u00a7 9 ods. 2 p\u00edsm. l) z\u00e1kona o dani z pr\u00edjmov a stanovisk\u00e1 <a href=\"https:\/\/www.financnasprava.sk\/\" target=\"_blank\" rel=\"noopener nofollow\">Finan\u010dnej spr\u00e1vy SR<\/a> k zda\u0148ovaniu v\u00fdhier a cien. S\u00favislos\u0165 s povolen\u00edm: <a href=\"https:\/\/www.slov-lex.sk\/ezbierky-fe\/pravne-predpisy\/SK\/ZZ\/2019\/30\/\" target=\"_blank\" rel=\"noopener nofollow\">z\u00e1kon \u010d. 30\/2019 Z. z.<\/a> Ide o informa\u010dn\u00fd preh\u013ead, nie da\u0148ov\u00e9 poradenstvo.<\/p>\n\n","protected":false},"excerpt":{"rendered":"<p>Regul\u00e1cia \u00b7 DaneAktualizovan\u00e9 \u00b7 j\u00fal 2026 0% danev\u00fdhra z licencovan\u00e9ho kas\u00edna je osloboden\u00e1 od dane Casino v\u00fdhra Osloboden\u00e1 (\u00a7 9\/2\/l) Zo zahrani\u010dia Obdobne osloboden\u00e1 Pozor Reklamn\u00e9 s\u00fa\u0165a\u017ee maj\u00fa in\u00e9 pravidl\u00e1 Kr\u00e1tka odpove\u010f: v\u00fdhra z online kas\u00edna prev\u00e1dzkovan\u00e9ho na z\u00e1klade pr\u00edslu\u0161n\u00e9ho povolenia je na Slovensku osloboden\u00e1 od dane z pr\u00edjmov. To ist\u00e9 plat\u00ed pre obdobn\u00e9 v\u00fdhry [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":2190,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-lokrin-inner.php","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-2205","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/lokrin.sk\/casino\/wp-json\/wp\/v2\/pages\/2205","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lokrin.sk\/casino\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/lokrin.sk\/casino\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/lokrin.sk\/casino\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/lokrin.sk\/casino\/wp-json\/wp\/v2\/comments?post=2205"}],"version-history":[{"count":2,"href":"https:\/\/lokrin.sk\/casino\/wp-json\/wp\/v2\/pages\/2205\/revisions"}],"predecessor-version":[{"id":2209,"href":"https:\/\/lokrin.sk\/casino\/wp-json\/wp\/v2\/pages\/2205\/revisions\/2209"}],"up":[{"embeddable":true,"href":"https:\/\/lokrin.sk\/casino\/wp-json\/wp\/v2\/pages\/2190"}],"wp:attachment":[{"href":"https:\/\/lokrin.sk\/casino\/wp-json\/wp\/v2\/media?parent=2205"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}