{"country":"croatia","countryName":"Croatia","year":"2026","yearLabel":"2026","isCurrent":true,"region":null,"currency":"EUR","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","status":"verified","underReview":[],"dataVerified":true,"sections":[{"id":"income-tax","title":"Income tax (porez na dohodak) 2026: default rates","group":"income-tax","kind":"bands","rows":[{"label":"Lower rate: tax base up to the threshold","from":0,"to":60000,"rate":0.2},{"label":"Higher rate: tax base above the threshold","from":60000,"to":null,"rate":0.3}],"source":{"title":"Porezna uprava (Ministry of Finance, Tax Administration): Porezne stope godišnjeg poreza na dohodak","url":"https://porezna-uprava.gov.hr/hr/porezne-stope-godisnjeg-poreza-na-dohodak/4764","retrievedAt":"2026-11-11","effectiveFrom":"2025-01-01","effectiveTo":null},"verified":true,"basis":"Annual tax base (income less contributions and the personal allowance), residents","note":"Every city and municipality sets its own lower and higher rate within statutory limits; these 20% and 30% rates apply where it has made no decision (489 of 556 units in 2026). The rates of the taxpayer's place of residence apply. In payroll the threshold is €5,000 a month. Lowest rates 15% / 25%, highest 23% / 33% (City of Zagreb)."},{"id":"income-tax-rules","title":"Income tax: threshold, default rates and local limits","group":"income-tax","kind":"values","rows":[{"label":"Threshold: annual tax base taxed at the lower rate","value":60000,"unit":"money"},{"label":"Threshold in monthly payroll","value":5000,"unit":"money"},{"label":"Default lower rate (no local decision)","value":0.2,"unit":"rate"},{"label":"Default higher rate (no local decision)","value":0.3,"unit":"rate"},{"label":"Municipality (općina): lower rate allowed","value":"15% to 20%","unit":"text","source":{"title":"Narodne novine 152/2024 (24.12.2024.): Zakon o izmjenama i dopunama Zakona o porezu na dohodak","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2024_12_152_2505.html","retrievedAt":"2026-11-11","effectiveFrom":"2025-01-01","effectiveTo":null}},{"label":"Municipality (općina): higher rate allowed","value":"25% to 30%","unit":"text","source":{"title":"Narodne novine 152/2024 (24.12.2024.): Zakon o izmjenama i dopunama Zakona o porezu na dohodak","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2024_12_152_2505.html","retrievedAt":"2026-11-11","effectiveFrom":"2025-01-01","effectiveTo":null}},{"label":"City or town (grad): lower rate allowed","value":"15% to 21%","unit":"text","source":{"title":"Narodne novine 152/2024 (24.12.2024.): Zakon o izmjenama i dopunama Zakona o porezu na dohodak","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2024_12_152_2505.html","retrievedAt":"2026-11-11","effectiveFrom":"2025-01-01","effectiveTo":null}},{"label":"City or town (grad): higher rate allowed","value":"25% to 31%","unit":"text","source":{"title":"Narodne novine 152/2024 (24.12.2024.): Zakon o izmjenama i dopunama Zakona o porezu na dohodak","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2024_12_152_2505.html","retrievedAt":"2026-11-11","effectiveFrom":"2025-01-01","effectiveTo":null}},{"label":"Large city or county seat (veliki grad i grad sjedište županije): lower rate allowed","value":"15% to 22%","unit":"text","source":{"title":"Narodne novine 152/2024 (24.12.2024.): Zakon o izmjenama i dopunama Zakona o porezu na dohodak","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2024_12_152_2505.html","retrievedAt":"2026-11-11","effectiveFrom":"2025-01-01","effectiveTo":null}},{"label":"Large city or county seat (veliki grad i grad sjedište županije): higher rate allowed","value":"25% to 32%","unit":"text","source":{"title":"Narodne novine 152/2024 (24.12.2024.): Zakon o izmjenama i dopunama Zakona o porezu na dohodak","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2024_12_152_2505.html","retrievedAt":"2026-11-11","effectiveFrom":"2025-01-01","effectiveTo":null}},{"label":"City of Zagreb (Grad Zagreb): lower rate allowed","value":"15% to 23%","unit":"text","source":{"title":"Narodne novine 152/2024 (24.12.2024.): Zakon o izmjenama i dopunama Zakona o porezu na dohodak","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2024_12_152_2505.html","retrievedAt":"2026-11-11","effectiveFrom":"2025-01-01","effectiveTo":null}},{"label":"City of Zagreb (Grad Zagreb): higher rate allowed","value":"25% to 33%","unit":"text","source":{"title":"Narodne novine 152/2024 (24.12.2024.): Zakon o izmjenama i dopunama Zakona o porezu na dohodak","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2024_12_152_2505.html","retrievedAt":"2026-11-11","effectiveFrom":"2025-01-01","effectiveTo":null}},{"label":"Cities and municipalities (each sets its own rates)","value":556,"unit":"number","source":{"title":"Porezna uprava: Tablica poreznih stopa godišnjeg poreza na dohodak za 2026. godinu (xlsx, linked from 'Porezne stope godišnjeg poreza na dohodak'; source: decisions of local units published in Narodne novine, state on 1 January 2026)","url":"https://porezna-uprava.gov.hr/UserDocsImages/Portal_porezne_konkurentnosti/Odluke_JLS/Porezne%20stope%20godi%C5%A1njeg%20poreza%20na%20dohodak/Tablica%20poreznih%20stopa%20godi%C5%A1njeg%20poreza%20na%20dohodak%20za%202026%20godinu.xlsx","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Units at the default 20% / 30% in 2026","value":489,"unit":"number","source":{"title":"Porezna uprava: Tablica poreznih stopa godišnjeg poreza na dohodak za 2026. godinu (xlsx, linked from 'Porezne stope godišnjeg poreza na dohodak'; source: decisions of local units published in Narodne novine, state on 1 January 2026)","url":"https://porezna-uprava.gov.hr/UserDocsImages/Portal_porezne_konkurentnosti/Odluke_JLS/Porezne%20stope%20godi%C5%A1njeg%20poreza%20na%20dohodak/Tablica%20poreznih%20stopa%20godi%C5%A1njeg%20poreza%20na%20dohodak%20za%202026%20godinu.xlsx","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Units that changed a rate for 2026","value":13,"unit":"number","source":{"title":"Porezna uprava: Tablica poreznih stopa godišnjeg poreza na dohodak za 2026. godinu (xlsx, linked from 'Porezne stope godišnjeg poreza na dohodak'; source: decisions of local units published in Narodne novine, state on 1 January 2026)","url":"https://porezna-uprava.gov.hr/UserDocsImages/Portal_porezne_konkurentnosti/Odluke_JLS/Porezne%20stope%20godi%C5%A1njeg%20poreza%20na%20dohodak/Tablica%20poreznih%20stopa%20godi%C5%A1njeg%20poreza%20na%20dohodak%20za%202026%20godinu.xlsx","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Lowest lower rate (10 units, e.g. Molve, Kapela, Baška)","value":0.15,"unit":"rate","source":{"title":"Porezna uprava: Tablica poreznih stopa godišnjeg poreza na dohodak za 2026. godinu (xlsx, linked from 'Porezne stope godišnjeg poreza na dohodak'; source: decisions of local units published in Narodne novine, state on 1 January 2026)","url":"https://porezna-uprava.gov.hr/UserDocsImages/Portal_porezne_konkurentnosti/Odluke_JLS/Porezne%20stope%20godi%C5%A1njeg%20poreza%20na%20dohodak/Tablica%20poreznih%20stopa%20godi%C5%A1njeg%20poreza%20na%20dohodak%20za%202026%20godinu.xlsx","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Highest lower rate (City of Zagreb)","value":0.23,"unit":"rate","source":{"title":"Porezna uprava: Tablica poreznih stopa godišnjeg poreza na dohodak za 2026. godinu (xlsx, linked from 'Porezne stope godišnjeg poreza na dohodak'; source: decisions of local units published in Narodne novine, state on 1 January 2026)","url":"https://porezna-uprava.gov.hr/UserDocsImages/Portal_porezne_konkurentnosti/Odluke_JLS/Porezne%20stope%20godi%C5%A1njeg%20poreza%20na%20dohodak/Tablica%20poreznih%20stopa%20godi%C5%A1njeg%20poreza%20na%20dohodak%20za%202026%20godinu.xlsx","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Highest higher rate (City of Zagreb)","value":0.33,"unit":"rate","source":{"title":"Porezna uprava: Tablica poreznih stopa godišnjeg poreza na dohodak za 2026. godinu (xlsx, linked from 'Porezne stope godišnjeg poreza na dohodak'; source: decisions of local units published in Narodne novine, state on 1 January 2026)","url":"https://porezna-uprava.gov.hr/UserDocsImages/Portal_porezne_konkurentnosti/Odluke_JLS/Porezne%20stope%20godi%C5%A1njeg%20poreza%20na%20dohodak/Tablica%20poreznih%20stopa%20godi%C5%A1njeg%20poreza%20na%20dohodak%20za%202026%20godinu.xlsx","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}}],"source":{"title":"Porezna uprava (Ministry of Finance, Tax Administration): Porezne stope godišnjeg poreza na dohodak","url":"https://porezna-uprava.gov.hr/hr/porezne-stope-godisnjeg-poreza-na-dohodak/4764","retrievedAt":"2026-11-11","effectiveFrom":"2025-01-01","effectiveTo":null},"verified":true,"note":"A decision must be adopted by the end of November and published in Narodne novine; it applies from 1 January of the next year until a new decision. Each county's page lists every city's and municipality's rates."},{"id":"county-seats","title":"Income tax rates of the county seats 2026","group":"income-tax","kind":"values","rows":[{"label":"Krapina (Krapina-Zagorje County): lower rate","value":0.2,"unit":"rate","note":"Higher rate 30%; decision NN 148/23, applies from 1 January 2024"},{"label":"Sisak (Sisak-Moslavina County): lower rate","value":0.216,"unit":"rate","note":"Higher rate 31.6%; decision NN 152/23, 151/24, applies from 1 January 2025"},{"label":"Karlovac (Karlovac County): lower rate","value":0.19,"unit":"rate","note":"Higher rate 29%; decision NN 147/23, 141/24, applies from 1 January 2025"},{"label":"Varaždin (Varaždin County): lower rate","value":0.21,"unit":"rate","note":"Higher rate 32%; decision NN 147/23, 151/24, applies from 1 January 2025"},{"label":"Koprivnica (Koprivnica-Križevci County): lower rate","value":0.2,"unit":"rate","note":"Higher rate 30%; decision NN 114/23, applies from 1 January 2024"},{"label":"Bjelovar (Bjelovar-Bilogora County): lower rate","value":0.18,"unit":"rate","note":"Higher rate 25%; decision NN 143/23, 75/24, applies from 1 January 2025"},{"label":"Rijeka (Primorje-Gorski Kotar County): lower rate","value":0.2,"unit":"rate","note":"Higher rate 25%; decision NN 149/25, applies from 1 January 2026; 2025: 22% / 32%"},{"label":"Gospić (Lika-Senj County): lower rate","value":0.22,"unit":"rate","note":"Higher rate 32%; decision NN 154/23, 34/25, applies from 1 March 2025"},{"label":"Virovitica (Virovitica-Podravina County): lower rate","value":0.2,"unit":"rate","note":"Higher rate 30%; decision NN 152/23, applies from 1 January 2024"},{"label":"Požega (Požega-Slavonia County): lower rate","value":0.2,"unit":"rate","note":"Higher rate 30%; decision NN 156/23, applies from 1 January 2024"},{"label":"Slavonski Brod (Brod-Posavina County): lower rate","value":0.2,"unit":"rate","note":"Higher rate 30%; decision NN 114/23, applies from 1 January 2024"},{"label":"Zadar (Zadar County): lower rate","value":0.2,"unit":"rate","note":"Higher rate 30%; decision NN 114/23, applies from 1 January 2024"},{"label":"Osijek (Osijek-Baranja County): lower rate","value":0.2,"unit":"rate","note":"Higher rate 30%; decision NN 114/23, applies from 1 January 2024"},{"label":"Šibenik (Šibenik-Knin County): lower rate","value":0.2,"unit":"rate","note":"Higher rate 30%; decision NN 114/23, applies from 1 January 2024"},{"label":"Vukovar (Vukovar-Srijem County): lower rate","value":0.2,"unit":"rate","note":"Higher rate 30%; decision NN 114/23, applies from 1 January 2024"},{"label":"Split (Split-Dalmatia County): lower rate","value":0.215,"unit":"rate","note":"Higher rate 32%; decision NN 150/23, 35/25, applies from 1 March 2025"},{"label":"Pazin (Istria County): lower rate","value":0.22,"unit":"rate","note":"Higher rate 30%; decision NN 143/23, applies from 1 January 2024"},{"label":"Dubrovnik (Dubrovnik-Neretva County): lower rate","value":0.2,"unit":"rate","note":"Higher rate 30%; decision NN 114/23, applies from 1 January 2024"},{"label":"Čakovec (Međimurje County): lower rate","value":0.2,"unit":"rate","note":"Higher rate 30%; decision NN 114/23, applies from 1 January 2024"},{"label":"Zagreb (City of Zagreb, also seat of Zagreb County): lower rate","value":0.23,"unit":"rate","note":"Higher rate 33%; decision NN 28/25, applies from 1 March 2025"}],"source":{"title":"Porezna uprava: Tablica poreznih stopa godišnjeg poreza na dohodak za 2026. godinu (xlsx, linked from 'Porezne stope godišnjeg poreza na dohodak'; source: decisions of local units published in Narodne novine, state on 1 January 2026)","url":"https://porezna-uprava.gov.hr/UserDocsImages/Portal_porezne_konkurentnosti/Odluke_JLS/Porezne%20stope%20godi%C5%A1njeg%20poreza%20na%20dohodak/Tablica%20poreznih%20stopa%20godi%C5%A1njeg%20poreza%20na%20dohodak%20za%202026%20godinu.xlsx","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Annual tax base: lower rate up to €60,000, higher rate above","note":"Seats as listed in the Act on the areas of counties, cities and municipalities (NN 86/06)."},{"id":"county-overview","title":"Local income tax rates by county 2026: ranges","group":"income-tax","kind":"values","rows":[{"label":"Zagreb County (Zagrebačka županija)","value":"Lower 18% to 21%; higher 27% to 31%","unit":"text","note":"9 cities and 25 municipalities; 31 at the default rates"},{"label":"Krapina-Zagorje County (Krapinsko-zagorska županija)","value":"Lower 20% to 21%; higher 30% to 31%","unit":"text","note":"7 cities and 25 municipalities; 30 at the default rates"},{"label":"Sisak-Moslavina County (Sisačko-moslavačka županija)","value":"Lower 20% to 21.6%; higher 30% to 31.6%","unit":"text","note":"7 cities and 12 municipalities; 18 at the default rates"},{"label":"Karlovac County (Karlovačka županija)","value":"Lower 19% to 21%; higher 29% to 31%","unit":"text","note":"5 cities and 17 municipalities; 20 at the default rates"},{"label":"Varaždin County (Varaždinska županija)","value":"Lower 20% to 21%; higher 27% to 32%","unit":"text","note":"6 cities and 22 municipalities; 22 at the default rates"},{"label":"Koprivnica-Križevci County (Koprivničko-križevačka županija)","value":"Lower 15% to 20%; higher 25% to 30%","unit":"text","note":"3 cities and 22 municipalities; 24 at the default rates"},{"label":"Bjelovar-Bilogora County (Bjelovarsko-bilogorska županija)","value":"Lower 15% to 21%; higher 25% to 30%","unit":"text","note":"5 cities and 18 municipalities; 18 at the default rates"},{"label":"Primorje-Gorski Kotar County (Primorsko-goranska županija)","value":"Lower 15% to 21%; higher 25% to 31%","unit":"text","note":"14 cities and 22 municipalities; 30 at the default rates"},{"label":"Lika-Senj County (Ličko-senjska županija)","value":"Lower 15% to 22%; higher 25% to 32%","unit":"text","note":"4 cities and 8 municipalities; 9 at the default rates"},{"label":"Virovitica-Podravina County (Virovitičko-podravska županija)","value":"Lower 20%; higher 25% to 30%","unit":"text","note":"3 cities and 13 municipalities; 15 at the default rates"},{"label":"Požega-Slavonia County (Požeško-slavonska županija)","value":"Lower 20%; higher 30%","unit":"text","note":"5 cities and 5 municipalities; 10 at the default rates"},{"label":"Brod-Posavina County (Brodsko-posavska županija)","value":"Lower 20% to 21%; higher 30% to 31%","unit":"text","note":"2 cities and 26 municipalities; 27 at the default rates"},{"label":"Zadar County (Zadarska županija)","value":"Lower 15% to 20%; higher 25% to 30%","unit":"text","note":"6 cities and 28 municipalities; 30 at the default rates"},{"label":"Osijek-Baranja County (Osječko-baranjska županija)","value":"Lower 20% to 21%; higher 25% to 31%","unit":"text","note":"7 cities and 35 municipalities; 38 at the default rates"},{"label":"Šibenik-Knin County (Šibensko-kninska županija)","value":"Lower 15% to 21%; higher 25% to 30%","unit":"text","note":"5 cities and 15 municipalities; 17 at the default rates"},{"label":"Vukovar-Srijem County (Vukovarsko-srijemska županija)","value":"Lower 15% to 21%; higher 25% to 31%","unit":"text","note":"5 cities and 26 municipalities; 29 at the default rates"},{"label":"Split-Dalmatia County (Splitsko-dalmatinska županija)","value":"Lower 15% to 21.5%; higher 25% to 32%","unit":"text","note":"16 cities and 39 municipalities; 39 at the default rates"},{"label":"Istria County (Istarska županija)","value":"Lower 20% to 22%; higher 30% to 32%","unit":"text","note":"10 cities and 31 municipalities; 37 at the default rates"},{"label":"Dubrovnik-Neretva County (Dubrovačko-neretvanska županija)","value":"Lower 20%; higher 27% to 30%","unit":"text","note":"5 cities and 17 municipalities; 21 at the default rates"},{"label":"Međimurje County (Međimurska županija)","value":"Lower 17% to 20%; higher 27% to 30%","unit":"text","note":"3 cities and 22 municipalities; 24 at the default rates"},{"label":"City of Zagreb (Grad Zagreb)","value":"Lower 23%; higher 33%","unit":"text","note":"One unit with county status"}],"source":{"title":"Porezna uprava: Tablica poreznih stopa godišnjeg poreza na dohodak za 2026. godinu (xlsx, linked from 'Porezne stope godišnjeg poreza na dohodak'; source: decisions of local units published in Narodne novine, state on 1 January 2026)","url":"https://porezna-uprava.gov.hr/UserDocsImages/Portal_porezne_konkurentnosti/Odluke_JLS/Porezne%20stope%20godi%C5%A1njeg%20poreza%20na%20dohodak/Tablica%20poreznih%20stopa%20godi%C5%A1njeg%20poreza%20na%20dohodak%20za%202026%20godinu.xlsx","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Lower rate (tax base up to €60,000) and higher rate, per city or municipality","note":"Each county's page lists every unit's rates."},{"id":"personal-allowance","title":"Personal allowance (osobni odbitak) 2026","group":"income-tax","kind":"values","rows":[{"label":"Basic personal allowance per month","value":600,"unit":"money"},{"label":"Basic personal allowance per year","value":7200,"unit":"money"},{"label":"Each dependent family member (coefficient 0.5), per month","value":300,"unit":"money","note":"Per year €3,600"},{"label":"Dependent child: first child (coefficient 0.5), per month","value":300,"unit":"money","note":"Per year €3,600"},{"label":"Dependent child: second child (coefficient 0.7), per month","value":420,"unit":"money","note":"Per year €5,040"},{"label":"Dependent child: third child (coefficient 1), per month","value":600,"unit":"money","note":"Per year €7,200"},{"label":"Dependent child: fourth child (coefficient 1.4), per month","value":840,"unit":"money","note":"Per year €10,080"},{"label":"Dependent child: fifth child (coefficient 1.9), per month","value":1140,"unit":"money","note":"Per year €13,680"},{"label":"Dependent child: sixth child (coefficient 2.5), per month","value":1500,"unit":"money","note":"Per year €18,000"},{"label":"Dependent child: seventh child (coefficient 3.2), per month","value":1920,"unit":"money","note":"Per year €23,040"},{"label":"Dependent child: eighth child (coefficient 4), per month","value":2400,"unit":"money","note":"Per year €28,800"},{"label":"Dependent child: ninth child (coefficient 4.9), per month","value":2940,"unit":"money","note":"Per year €35,280"},{"label":"Each further child","value":"Coefficient of the previous child + 1.1 (× €600 a month)","unit":"text"},{"label":"Disability or physical impairment below 100% (coefficient 0.3), per month","value":180,"unit":"money","note":"Per year €2,160; for the taxpayer and each dependant"},{"label":"Disability of 100% or care allowance (coefficient 1), per month","value":600,"unit":"money","note":"Per year €7,200; excludes the lower disability amount"},{"label":"Dependants: annual receipts of at most (6 × the basic allowance)","value":3600,"unit":"money"},{"label":"Non-residents","value":"Basic allowance of €600 for the months with income in Croatia; EU/EEA residents with at least 90% of their income from Croatia may also claim dependants and disability in the annual return","unit":"text"}],"source":{"title":"Porezna uprava: Osobni odbitak ili neoporezivi dio plaće","url":"https://porezna-uprava.gov.hr/hr/osobni-odbitak-ili-neoporezivi-dio-place/4677","retrievedAt":"2026-11-11","effectiveFrom":"2025-01-01","effectiveTo":null},"verified":true,"basis":"Deducted from income each month (annual return: per year)","note":"Coefficients add up and are applied to the basic allowance. In payroll the allowance is used only by the employer holding the tax card (porezna kartica)."},{"id":"tax-reliefs","title":"Special income tax reliefs","group":"income-tax","kind":"values","rows":[{"label":"Young people up to 25 (born 2001 or later in 2026): reduction of the tax on salary taxed at the lower rate","value":1,"unit":"rate"},{"label":"Young people aged 26 to 30 (born 1996 to 2000): reduction","value":0.5,"unit":"rate"},{"label":"Returnees: reduction of the tax on salary for 5 years","value":1,"unit":"rate","note":"Croatian emigrants and their descendants who lived abroad for at least 2 years without interruption and returned from 1 January 2025; not for workers posted abroad","source":{"title":"Porezna uprava: Posebne olakšice (Umanjenja povratnicima)","url":"https://porezna-uprava.gov.hr/hr/posebne-olaksice/4669","retrievedAt":"2026-11-11","effectiveFrom":"2025-01-01","effectiveTo":null}},{"label":"City of Vukovar and group I assisted areas: reduction of the tax on employment income (residents)","value":0.5,"unit":"rate","note":"73 group I municipalities and cities plus Vukovar (index of development below 50% of the national average); shown on the county pages","source":{"title":"Porezna uprava: Posebne olakšice (Vukovar i I. skupina područja JLS)","url":"https://porezna-uprava.gov.hr/hr/posebne-olaksice/4669","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Pensioners: reduction of the advance tax on pensions","value":0.5,"unit":"rate","source":{"title":"Porezna uprava: Posebne olakšice (Umirovljenici)","url":"https://porezna-uprava.gov.hr/hr/posebne-olaksice/4669","retrievedAt":"2026-11-11","effectiveTo":null}}],"source":{"title":"Porezna uprava: Posebne olakšice","url":"https://porezna-uprava.gov.hr/hr/posebne-olaksice/4669","retrievedAt":"2026-11-11","effectiveTo":null},"verified":true,"note":"The youth reliefs are applied in the annual assessment for the whole year in which the person reaches the age; the returnee relief excludes the youth and assisted-area reliefs."},{"id":"employee-contributions","title":"Employee contributions (doprinosi iz osnovice)","group":"employee","kind":"values","rows":[{"label":"Pension insurance, first pillar (generational solidarity), for members of the second pillar","value":0.15,"unit":"rate"},{"label":"Pension insurance, second pillar (individual capitalised savings)","value":0.05,"unit":"rate"},{"label":"Pension insurance, first pillar only (not in the second pillar)","value":0.2,"unit":"rate"},{"label":"Total employee contributions","value":0.2,"unit":"rate"},{"label":"Maximum monthly base for pension contributions (6 × average wage)","value":11958,"unit":"money","source":{"title":"Narodne novine 150/2025 (12.12.2025.): Naredba o iznosima osnovica za obračun doprinosa za obvezna osiguranja za 2026. godinu (Ministarstvo financija)","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2025_12_150_2237.html","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Maximum annual base for pension contributions","value":143496,"unit":"money","source":{"title":"Narodne novine 150/2025 (12.12.2025.): Naredba o iznosima osnovica za obračun doprinosa za obvezna osiguranja za 2026. godinu (Ministarstvo financija)","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2025_12_150_2237.html","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Low-wage relief: first pillar base reduced by this amount for gross monthly pay up to €700","value":300,"unit":"money","source":{"title":"Narodne novine 114/2023 (4.10.2023.): Zakon o izmjenama i dopunama Zakona o doprinosima (ZD art. 21.a)","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2023_10_114_1611.html","retrievedAt":"2026-11-11","effectiveFrom":"2023-12-01","effectiveTo":null}},{"label":"Low-wage relief: gross monthly pay €700.01 to €1,300","value":"Base reduced by 0.5 × (€1,300 − gross pay)","unit":"text","source":{"title":"Narodne novine 114/2023 (4.10.2023.): Zakon o izmjenama i dopunama Zakona o doprinosima (ZD art. 21.a)","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2023_10_114_1611.html","retrievedAt":"2026-11-11","effectiveFrom":"2023-12-01","effectiveTo":null}},{"label":"Low-wage relief ends at gross monthly pay of","value":1300,"unit":"money","source":{"title":"Narodne novine 114/2023 (4.10.2023.): Zakon o izmjenama i dopunama Zakona o doprinosima (ZD art. 21.a)","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2023_10_114_1611.html","retrievedAt":"2026-11-11","effectiveFrom":"2023-12-01","effectiveTo":null}}],"source":{"title":"Porezna uprava: Doprinosi: informiranje o općim pravilima, stopama i poreznom obvezniku (datum ažuriranja: 8. siječnja 2025.)","url":"https://porezna-uprava.gov.hr/hr/doprinosi/4585","retrievedAt":"2026-11-11","effectiveTo":null},"verified":true,"basis":"Gross pay (bruto plaća), per month","note":"Withheld by the employer. Pension rights are calculated on the base without the low-wage reduction; the reduction is shared between employers when a person works for more than one."},{"id":"employer-contributions","title":"Employer contributions (doprinosi na osnovicu)","group":"employer","kind":"values","rows":[{"label":"Health insurance (zdravstveno osiguranje)","value":0.165,"unit":"rate"},{"label":"Contribution ceiling","value":"None: the monthly and annual maximum bases apply to pension contributions only","unit":"text","source":{"title":"Hrvatski sabor: Prijedlog zakona o izmjenama Zakona o doprinosima, PZ 80 (Vlada Republike Hrvatske, 2024), explanatory part and text of the Act","url":"https://sabor.hr/sites/default/files/uploads/sabor/2024-12-05/200202/PZ_80.pdf","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Employment and workplace-health contributions","value":"None: abolished by the 2018 amendments to the Contributions Act (formerly 1.7% and 0.5%); health insurance is the only employer contribution on salary","unit":"text","source":{"title":"Hrvatski sabor: Prijedlog zakona o izmjenama Zakona o doprinosima, PZ 80 (Vlada Republike Hrvatske, 2024), explanatory part and text of the Act","url":"https://sabor.hr/sites/default/files/uploads/sabor/2024-12-05/200202/PZ_80.pdf","retrievedAt":"2026-11-11","effectiveTo":null}}],"source":{"title":"Porezna uprava: Doprinosi: informiranje o općim pravilima, stopama i poreznom obvezniku (datum ažuriranja: 8. siječnja 2025.)","url":"https://porezna-uprava.gov.hr/hr/doprinosi/4585","retrievedAt":"2026-11-11","effectiveTo":null},"verified":true,"basis":"Gross pay, per month"},{"id":"contribution-bases","title":"Contribution bases 2026","group":"employee","kind":"values","rows":[{"label":"Average monthly gross wage used (January to August 2025)","value":1993,"unit":"money"},{"label":"Minimum monthly contribution base (0.38 × average wage)","value":757.34,"unit":"money"},{"label":"Maximum monthly base (6 × average wage)","value":11958,"unit":"money"},{"label":"Maximum annual base (6 × average wage × 12)","value":143496,"unit":"money"}],"source":{"title":"Narodne novine 150/2025 (12.12.2025.): Naredba o iznosima osnovica za obračun doprinosa za obvezna osiguranja za 2026. godinu (Ministarstvo financija)","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2025_12_150_2237.html","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"Published each December by the Minister of Finance (Naredba) for contributions from January to December 2026."},{"id":"minimum-wage","title":"Minimum wage 2026","group":"employer","kind":"values","rows":[{"label":"Minimum monthly wage (gross, full time), 1 January 2026 to 31 December 2026","value":1050,"unit":"money"},{"label":"Minimum monthly wage from 1 January 2027 (gross)","value":1130,"unit":"money","source":{"title":"Narodne novine 124/2026 (30.10.2026.): Uredba o visini minimalne plaće za 2027. godinu (Vlada Republike Hrvatske)","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2026_10_124_1481.html","retrievedAt":"2026-11-11","effectiveFrom":"2027-01-01","effectiveTo":"2027-12-31"}}],"source":{"title":"Narodne novine 132/2025 (24.10.2025.): Uredba o visini minimalne plaće za 2026. godinu (Vlada Republike Hrvatske)","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2025_10_132_1931.html","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Gross pay per month for full-time work","note":"Set each year by government regulation (Uredba) by 31 October for the next year."},{"id":"vat","title":"Value added tax (PDV)","group":"other","kind":"values","rows":[{"label":"Standard rate","value":0.25,"unit":"rate"},{"label":"Reduced rate","value":0.13,"unit":"rate"},{"label":"Reduced rate (lower)","value":0.05,"unit":"rate"},{"label":"Zero rate (listed supplies)","value":0,"unit":"rate"},{"label":"VAT registration threshold (annual supplies)","value":60000,"unit":"money","source":{"title":"Porezna uprava: Obrtnici paušalisti","url":"https://porezna-uprava.gov.hr/hr/obrtnici-pausalisti/4564","retrievedAt":"2026-11-11","effectiveTo":null}}],"source":{"title":"Porezna uprava: PDV","url":"https://porezna-uprava.gov.hr/hr/pdv-3938/3938","retrievedAt":"2026-11-11","effectiveTo":null},"verified":true},{"id":"public-holidays","title":"Public holidays 2026 (blagdani i neradni dani)","group":"other","kind":"values","rows":[{"label":"2026-01-01","value":"Nova godina (New Year's Day)","unit":"text"},{"label":"2026-01-06","value":"Bogojavljenje ili Sveta tri kralja (Epiphany)","unit":"text"},{"label":"2026-04-05","value":"Uskrs (Easter Sunday)","unit":"text"},{"label":"2026-04-06","value":"Uskrsni ponedjeljak (Easter Monday)","unit":"text"},{"label":"2026-05-01","value":"Praznik rada (Labour Day)","unit":"text"},{"label":"2026-05-30","value":"Dan državnosti (Statehood Day)","unit":"text"},{"label":"2026-06-04","value":"Tijelovo (Corpus Christi)","unit":"text"},{"label":"2026-06-22","value":"Dan antifašističke borbe (Anti-Fascist Struggle Day)","unit":"text"},{"label":"2026-08-05","value":"Dan pobjede i domovinske zahvalnosti i Dan hrvatskih branitelja (Victory and Homeland Thanksgiving Day and Day of Croatian Defenders)","unit":"text"},{"label":"2026-08-15","value":"Velika Gospa (Assumption Day)","unit":"text"},{"label":"2026-11-01","value":"Svi sveti (All Saints' Day)","unit":"text"},{"label":"2026-11-18","value":"Dan sjećanja na žrtve Domovinskog rata i Dan sjećanja na žrtvu Vukovara i Škabrnje (Remembrance Day)","unit":"text"},{"label":"2026-12-25","value":"Božić (Christmas Day)","unit":"text"},{"label":"2026-12-26","value":"Sveti Stjepan (St Stephen's Day)","unit":"text"}],"source":{"title":"Narodne novine 110/2019 (29.11.2019.): Zakon o blagdanima, spomendanima i neradnim danima u Republici Hrvatskoj","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2019_11_110_2212.html","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2027-12-31"},"verified":true,"note":"14 days off under the Act on holidays, memorial days and non-working days (NN 110/19), including Easter Sunday. A holiday on a Sunday is not moved. Members of some faiths are entitled to their own religious holidays off. One national list."},{"id":"freelancers","title":"Freelancers, the self-employed and new residents","group":"other","kind":"values","rows":[{"label":"Self-employed income tax (obrt, free professions)","value":"Income from self-employment (receipts less expenses, with bookkeeping) is taxed at the lower and higher rates of the place of residence, like salary; or the flat-rate paušal regime below","unit":"text","source":{"title":"Porezna uprava (Ministry of Finance, Tax Administration): Porezne stope godišnjeg poreza na dohodak","url":"https://porezna-uprava.gov.hr/hr/porezne-stope-godisnjeg-poreza-na-dohodak/4764","retrievedAt":"2026-11-11","effectiveFrom":"2025-01-01","effectiveTo":null}},{"label":"Flat-rate regime (paušalni obrt)","value":"Crafts with receipts of at most €60,000 a year and not in the VAT system: tax 12% of a deemed annual income set by receipts band (receipts less 85% expenses at the top of the band), paid quarterly","unit":"text"},{"label":"Paušal: flat tax rate on the deemed income","value":0.12,"unit":"rate"},{"label":"Paušal: annual tax in the lowest band (receipts up to €11,300)","value":203.4,"unit":"money"},{"label":"Paušal: annual tax in the top band (receipts €50,000.01 to €60,000)","value":1080,"unit":"money"},{"label":"Paušal: monthly contributions (pension 15% + 5%, health 16.5% on the €797.20 base)","value":290.98,"unit":"money"},{"label":"Self-employed craft (income taxed with bookkeeping): minimum monthly contribution base","value":1295.45,"unit":"money","note":"0.65 × average wage; contributions €472.84 a month at 36.5%","source":{"title":"Narodne novine 150/2025 (12.12.2025.): Naredba o iznosima osnovica za obračun doprinosa za obvezna osiguranja za 2026. godinu (Ministarstvo financija)","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2025_12_150_2237.html","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"Free professions: minimum monthly contribution base","value":2192.3,"unit":"money","note":"1.1 × average wage","source":{"title":"Narodne novine 150/2025 (12.12.2025.): Naredba o iznosima osnovica za obračun doprinosa za obvezna osiguranja za 2026. godinu (Ministarstvo financija)","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2025_12_150_2237.html","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"}},{"label":"VAT registration threshold (annual supplies)","value":60000,"unit":"money","source":{"title":"Porezna uprava: Obrtnici paušalisti","url":"https://porezna-uprava.gov.hr/hr/obrtnici-pausalisti/4564","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Digital-nomad temporary stay","value":"Yes: non-EU/EEA nationals working through communication technology for a company (or their own company) not registered in Croatia; up to 18 months; new application 6 months after expiry","unit":"text","source":{"title":"Ministry of the Interior of the Republic of Croatia (MUP): Temporary stay of digital nomads","url":"https://mup.gov.hr/aliens-281621/stay-and-work/temporary-stay-of-digital-nomads/286833","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Digital-nomad stay: means of subsistence per month (2.5 × the average monthly net salary of the previous year)","value":3622.5,"unit":"money","note":"Or €43,470 in a bank account for 12 months, €65,205 for 18 months; +10% of the average net salary per family member","source":{"title":"Ministry of the Interior of the Republic of Croatia (MUP): Temporary stay of digital nomads","url":"https://mup.gov.hr/aliens-281621/stay-and-work/temporary-stay-of-digital-nomads/286833","retrievedAt":"2026-11-11","effectiveTo":null}},{"label":"Digital-nomad stay: tax consequence","value":"No income tax on receipts from employment or activity for an employer not registered in Croatia under digital-nomad status (Income Tax Act art. 9(1) point 26)","unit":"text","source":{"title":"Narodne novine 138/2020 (11.12.2020.): Zakon o izmjenama i dopunama Zakona o porezu na dohodak","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2020_12_138_2625.html","retrievedAt":"2026-11-11","effectiveFrom":"2021-01-01","effectiveTo":null}},{"label":"Inbound regime: returnees","value":"Croatian emigrants and descendants returning after at least 2 years abroad: 100% reduction of the income tax on salary for 5 years (from 1 January 2025)","unit":"text","source":{"title":"Porezna uprava: Posebne olakšice (Umanjenja povratnicima)","url":"https://porezna-uprava.gov.hr/hr/posebne-olaksice/4669","retrievedAt":"2026-11-11","effectiveFrom":"2025-01-01","effectiveTo":null}},{"label":"Inbound or expat regime for foreign nationals","value":"None: the special reliefs are for pensioners, war invalids, Vukovar and assisted areas, people up to 30 and returning Croatian emigrants; other new residents are taxed on worldwide income at the local rates","unit":"text","source":{"title":"Porezna uprava: Posebne olakšice (Umirovljenici)","url":"https://porezna-uprava.gov.hr/hr/posebne-olaksice/4669","retrievedAt":"2026-11-11","effectiveTo":null},"status":"not_applicable"},{"label":"Application authority","value":"Digital-nomad stay: Ministry of the Interior (online application forwarded to the police administration or station; visa nationals apply at a Croatian embassy or consulate); fee €46.45 at the police or €55.74 at a consulate. Tax and contributions: Porezna uprava","unit":"text","source":{"title":"Ministry of the Interior of the Republic of Croatia (MUP): Temporary stay of digital nomads","url":"https://mup.gov.hr/aliens-281621/stay-and-work/temporary-stay-of-digital-nomads/286833","retrievedAt":"2026-11-11","effectiveTo":null}}],"source":{"title":"Porezna uprava: Obrtnici paušalisti (Vodič namijenjen obrtnicima paušalistima za ispunjavanje poreznih obveza)","url":"https://porezna-uprava.gov.hr/hr/obrtnici-pausalisti/4564","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"note":"Paušal bands and contribution bases follow."},{"id":"pausal","title":"Flat-rate crafts (paušalni obrt) 2026: tax by receipts band","group":"other","kind":"values","rows":[{"label":"Receipts up to €11,300: annual flat tax","value":203.4,"unit":"money","note":"Deemed income €1,695; contributions as a second activity: pension €127.13 + €42.38, health €127.13"},{"label":"Receipts €11,300.01 to €15,300: annual flat tax","value":275.4,"unit":"money","note":"Deemed income €2,295; contributions as a second activity: pension €172.13 + €57.38, health €172.13"},{"label":"Receipts €15,300.01 to €19,900: annual flat tax","value":358.2,"unit":"money","note":"Deemed income €2,985; contributions as a second activity: pension €223.88 + €74.63, health €223.88"},{"label":"Receipts €19,900.01 to €30,600: annual flat tax","value":550.8,"unit":"money","note":"Deemed income €4,590; contributions as a second activity: pension €344.25 + €114.75, health €344.25"},{"label":"Receipts €30,600.01 to €40,000: annual flat tax","value":720,"unit":"money","note":"Deemed income €6,000; contributions as a second activity: pension €450 + €150, health €450"},{"label":"Receipts €40,000.01 to €50,000: annual flat tax","value":900,"unit":"money","note":"Deemed income €7,500; contributions as a second activity: pension €562.50 + €187.50, health €562.50"},{"label":"Receipts €50,000.01 to €60,000: annual flat tax","value":1080,"unit":"money","note":"Deemed income €9,000; contributions as a second activity: pension €675 + €225, health €675"},{"label":"Reduction of the flat tax in Vukovar, group I assisted areas and group I islands","value":0.25,"unit":"rate"},{"label":"Receipts cap (VAT registration amount)","value":60000,"unit":"money"},{"label":"Monthly contribution base when insured through the craft (0.4 × average wage)","value":797.2,"unit":"money"},{"label":"Monthly pension contribution, first pillar (15%)","value":119.58,"unit":"money"},{"label":"Monthly pension contribution, second pillar (5%)","value":39.86,"unit":"money"},{"label":"Monthly health contribution (16.5%)","value":131.54,"unit":"money"},{"label":"Second activity: pension rate, first pillar, on the deemed income","value":0.075,"unit":"rate"},{"label":"Second activity: pension rate, second pillar","value":0.025,"unit":"rate"},{"label":"Second activity: health rate","value":0.075,"unit":"rate"}],"source":{"title":"Porezna uprava: Obrtnici paušalisti (Vodič namijenjen obrtnicima paušalistima za ispunjavanje poreznih obveza)","url":"https://porezna-uprava.gov.hr/hr/obrtnici-pausalisti/4564","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Total annual receipts of the craft","note":"The tax is paid quarterly; the PO-SD report is filed by 15 January. Free professions (e.g. doctors, lawyers) cannot use the paušal regime."},{"id":"self-employed-contributions","title":"Self-employed contributions 2026","group":"other","kind":"values","rows":[{"label":"Pension insurance, first pillar (members of the second pillar)","value":0.15,"unit":"rate"},{"label":"Pension insurance, second pillar","value":0.05,"unit":"rate"},{"label":"Health insurance","value":0.165,"unit":"rate"},{"label":"Craft, income taxed with bookkeeping: monthly base (0.65 × average wage)","value":1295.45,"unit":"money"},{"label":"Craft or free profession taxed on profit: monthly base","value":2192.3,"unit":"money"},{"label":"Free profession, income taxed with bookkeeping: monthly base (1.1 × average wage)","value":2192.3,"unit":"money"},{"label":"Paušal craft: monthly base (0.4 × average wage)","value":797.2,"unit":"money"},{"label":"Second activity (insured elsewhere): maximum annual base","value":15545.4,"unit":"money"}],"source":{"title":"Narodne novine 150/2025 (12.12.2025.): Naredba o iznosima osnovica za obračun doprinosa za obvezna osiguranja za 2026. godinu (Ministarstvo financija)","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2025_12_150_2237.html","retrievedAt":"2026-11-11","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31"},"verified":true,"basis":"Prescribed monthly base (higher bases may be chosen)","note":"The self-employed pay both the pension and the health contributions themselves."}],"sources":[{"title":"Porezna uprava: Porezne stope godišnjeg poreza na dohodak","url":"https://porezna-uprava.gov.hr/hr/porezne-stope-godisnjeg-poreza-na-dohodak/4764","retrievedAt":"2026-11-11"},{"title":"Porezna uprava: Porez na dohodak","url":"https://porezna-uprava.gov.hr/hr/porez-na-dohodak-3939/3939","retrievedAt":"2026-11-11"},{"title":"Narodne novine 152/2024: Zakon o izmjenama i dopunama Zakona o porezu na 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doprinosima","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2023_10_114_1611.html","retrievedAt":"2026-11-11"},{"title":"Hrvatski sabor: Prijedlog zakona o izmjenama Zakona o doprinosima (PZ 80, 2024)","url":"https://sabor.hr/sites/default/files/uploads/sabor/2024-12-05/200202/PZ_80.pdf","retrievedAt":"2026-11-11"},{"title":"Narodne novine 132/2025: Uredba o visini minimalne plaće za 2026. godinu","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2025_10_132_1931.html","retrievedAt":"2026-11-11"},{"title":"Narodne novine 124/2026: Uredba o visini minimalne plaće za 2027. godinu","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2026_10_124_1481.html","retrievedAt":"2026-11-11"},{"title":"Porezna uprava: Obrtnici paušalisti","url":"https://porezna-uprava.gov.hr/hr/obrtnici-pausalisti/4564","retrievedAt":"2026-11-11"},{"title":"Narodne novine 16/2025: Pravilnik o izmjenama i dopunama Pravilnika o paušalnom oporezivanju samostalnih djelatnosti","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2025_01_16_149.html","retrievedAt":"2026-11-11"},{"title":"Porezna uprava: PDV","url":"https://porezna-uprava.gov.hr/hr/pdv-3938/3938","retrievedAt":"2026-11-11"},{"title":"MUP: Temporary stay of digital nomads","url":"https://mup.gov.hr/aliens-281621/stay-and-work/temporary-stay-of-digital-nomads/286833","retrievedAt":"2026-11-11"},{"title":"Narodne novine 138/2020: Zakon o izmjenama i dopunama Zakona o porezu na dohodak","url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2020_12_138_2625.html","retrievedAt":"2026-11-11"},{"title":"Porezna uprava: Tablica poreznih stopa godišnjeg poreza na dohodak za 2026. godinu","url":"https://porezna-uprava.gov.hr/UserDocsImages/Portal_porezne_konkurentnosti/Odluke_JLS/Porezne%20stope%20godi%C5%A1njeg%20poreza%20na%20dohodak/Tablica%20poreznih%20stopa%20godi%C5%A1njeg%20poreza%20na%20dohodak%20za%202026%20godinu.xlsx","retrievedAt":"2026-11-11"},{"title":"Porezna uprava: Tablica 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source: decisions of local units published in Narodne novine, state on 1 January 2026)","source_url":"https://porezna-uprava.gov.hr/UserDocsImages/Portal_porezne_konkurentnosti/Odluke_JLS/Porezne%20stope%20godi%C5%A1njeg%20poreza%20na%20dohodak/Tablica%20poreznih%20stopa%20godi%C5%A1njeg%20poreza%20na%20dohodak%20za%202026%20godinu.xlsx","retrieved_at":"2026-11-11","status":"verified","label":"Zadar County (Zadarska županija)","from":null,"to":null,"rate":null,"value":"Lower 15% to 20%; higher 25% to 30%","unit":"text"},{"section_id":"county-overview","section":"Local income tax rates by county 2026: ranges","group":"income-tax","basis":"Lower rate (tax base up to €60,000) and higher rate, per city or municipality","note":"7 cities and 35 municipalities; 38 at the default rates","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Porezna uprava: Tablica poreznih stopa godišnjeg poreza na dohodak za 2026. godinu (xlsx, linked from 'Porezne stope godišnjeg poreza na dohodak'; source: decisions of local units published in Narodne novine, state on 1 January 2026)","source_url":"https://porezna-uprava.gov.hr/UserDocsImages/Portal_porezne_konkurentnosti/Odluke_JLS/Porezne%20stope%20godi%C5%A1njeg%20poreza%20na%20dohodak/Tablica%20poreznih%20stopa%20godi%C5%A1njeg%20poreza%20na%20dohodak%20za%202026%20godinu.xlsx","retrieved_at":"2026-11-11","status":"verified","label":"Osijek-Baranja County (Osječko-baranjska županija)","from":null,"to":null,"rate":null,"value":"Lower 20% to 21%; higher 25% to 31%","unit":"text"},{"section_id":"county-overview","section":"Local income tax rates by county 2026: ranges","group":"income-tax","basis":"Lower rate (tax base up to €60,000) and higher rate, per city or municipality","note":"5 cities and 15 municipalities; 17 at the default rates","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Porezna uprava: Tablica poreznih stopa godišnjeg poreza na dohodak za 2026. godinu (xlsx, linked from 'Porezne stope godišnjeg poreza na dohodak'; source: decisions of local units published in Narodne novine, state on 1 January 2026)","source_url":"https://porezna-uprava.gov.hr/UserDocsImages/Portal_porezne_konkurentnosti/Odluke_JLS/Porezne%20stope%20godi%C5%A1njeg%20poreza%20na%20dohodak/Tablica%20poreznih%20stopa%20godi%C5%A1njeg%20poreza%20na%20dohodak%20za%202026%20godinu.xlsx","retrieved_at":"2026-11-11","status":"verified","label":"Šibenik-Knin County (Šibensko-kninska županija)","from":null,"to":null,"rate":null,"value":"Lower 15% to 21%; higher 25% to 30%","unit":"text"},{"section_id":"county-overview","section":"Local income tax rates by county 2026: ranges","group":"income-tax","basis":"Lower rate (tax base up to €60,000) and higher rate, per city or municipality","note":"5 cities and 26 municipalities; 29 at the default rates","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Porezna uprava: Tablica poreznih stopa godišnjeg poreza na dohodak za 2026. godinu (xlsx, linked from 'Porezne stope godišnjeg poreza na dohodak'; source: decisions of local units published in Narodne novine, state on 1 January 2026)","source_url":"https://porezna-uprava.gov.hr/UserDocsImages/Portal_porezne_konkurentnosti/Odluke_JLS/Porezne%20stope%20godi%C5%A1njeg%20poreza%20na%20dohodak/Tablica%20poreznih%20stopa%20godi%C5%A1njeg%20poreza%20na%20dohodak%20za%202026%20godinu.xlsx","retrieved_at":"2026-11-11","status":"verified","label":"Vukovar-Srijem County (Vukovarsko-srijemska županija)","from":null,"to":null,"rate":null,"value":"Lower 15% to 21%; higher 25% to 31%","unit":"text"},{"section_id":"county-overview","section":"Local income tax rates by county 2026: ranges","group":"income-tax","basis":"Lower rate (tax base up to €60,000) and higher rate, per city or municipality","note":"16 cities and 39 municipalities; 39 at the default rates","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Porezna uprava: Tablica poreznih stopa godišnjeg poreza na dohodak za 2026. godinu (xlsx, linked from 'Porezne stope godišnjeg poreza na dohodak'; source: decisions of local units published in Narodne novine, state on 1 January 2026)","source_url":"https://porezna-uprava.gov.hr/UserDocsImages/Portal_porezne_konkurentnosti/Odluke_JLS/Porezne%20stope%20godi%C5%A1njeg%20poreza%20na%20dohodak/Tablica%20poreznih%20stopa%20godi%C5%A1njeg%20poreza%20na%20dohodak%20za%202026%20godinu.xlsx","retrieved_at":"2026-11-11","status":"verified","label":"Split-Dalmatia County (Splitsko-dalmatinska županija)","from":null,"to":null,"rate":null,"value":"Lower 15% to 21.5%; higher 25% to 32%","unit":"text"},{"section_id":"county-overview","section":"Local income tax rates by county 2026: ranges","group":"income-tax","basis":"Lower rate (tax base up to €60,000) and higher rate, per city or municipality","note":"10 cities and 31 municipalities; 37 at the default rates","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Porezna uprava: Tablica poreznih stopa godišnjeg poreza na dohodak za 2026. godinu (xlsx, linked from 'Porezne stope godišnjeg poreza na dohodak'; source: decisions of local units published in Narodne novine, state on 1 January 2026)","source_url":"https://porezna-uprava.gov.hr/UserDocsImages/Portal_porezne_konkurentnosti/Odluke_JLS/Porezne%20stope%20godi%C5%A1njeg%20poreza%20na%20dohodak/Tablica%20poreznih%20stopa%20godi%C5%A1njeg%20poreza%20na%20dohodak%20za%202026%20godinu.xlsx","retrieved_at":"2026-11-11","status":"verified","label":"Istria County (Istarska županija)","from":null,"to":null,"rate":null,"value":"Lower 20% to 22%; higher 30% to 32%","unit":"text"},{"section_id":"county-overview","section":"Local income tax rates by county 2026: ranges","group":"income-tax","basis":"Lower rate (tax base up to €60,000) and higher rate, per city or municipality","note":"5 cities and 17 municipalities; 21 at the default rates","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Porezna uprava: Tablica poreznih stopa godišnjeg poreza na dohodak za 2026. godinu (xlsx, linked from 'Porezne stope godišnjeg poreza na dohodak'; source: decisions of local units published in Narodne novine, state on 1 January 2026)","source_url":"https://porezna-uprava.gov.hr/UserDocsImages/Portal_porezne_konkurentnosti/Odluke_JLS/Porezne%20stope%20godi%C5%A1njeg%20poreza%20na%20dohodak/Tablica%20poreznih%20stopa%20godi%C5%A1njeg%20poreza%20na%20dohodak%20za%202026%20godinu.xlsx","retrieved_at":"2026-11-11","status":"verified","label":"Dubrovnik-Neretva County (Dubrovačko-neretvanska županija)","from":null,"to":null,"rate":null,"value":"Lower 20%; higher 27% to 30%","unit":"text"},{"section_id":"county-overview","section":"Local income tax rates by county 2026: ranges","group":"income-tax","basis":"Lower rate (tax base up to €60,000) and higher rate, per city or municipality","note":"3 cities and 22 municipalities; 24 at the default rates","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Porezna uprava: Tablica poreznih stopa godišnjeg poreza na dohodak za 2026. godinu (xlsx, linked from 'Porezne stope godišnjeg poreza na dohodak'; source: decisions of local units published in Narodne novine, state on 1 January 2026)","source_url":"https://porezna-uprava.gov.hr/UserDocsImages/Portal_porezne_konkurentnosti/Odluke_JLS/Porezne%20stope%20godi%C5%A1njeg%20poreza%20na%20dohodak/Tablica%20poreznih%20stopa%20godi%C5%A1njeg%20poreza%20na%20dohodak%20za%202026%20godinu.xlsx","retrieved_at":"2026-11-11","status":"verified","label":"Međimurje County (Međimurska županija)","from":null,"to":null,"rate":null,"value":"Lower 17% to 20%; higher 27% to 30%","unit":"text"},{"section_id":"county-overview","section":"Local income tax rates by county 2026: ranges","group":"income-tax","basis":"Lower rate (tax base up to €60,000) and higher rate, per city or municipality","note":"One unit with county status","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Porezna uprava: Tablica poreznih stopa godišnjeg poreza na dohodak za 2026. godinu (xlsx, linked from 'Porezne stope godišnjeg poreza na dohodak'; source: decisions of local units published in Narodne novine, state on 1 January 2026)","source_url":"https://porezna-uprava.gov.hr/UserDocsImages/Portal_porezne_konkurentnosti/Odluke_JLS/Porezne%20stope%20godi%C5%A1njeg%20poreza%20na%20dohodak/Tablica%20poreznih%20stopa%20godi%C5%A1njeg%20poreza%20na%20dohodak%20za%202026%20godinu.xlsx","retrieved_at":"2026-11-11","status":"verified","label":"City of Zagreb (Grad Zagreb)","from":null,"to":null,"rate":null,"value":"Lower 23%; higher 33%","unit":"text"},{"section_id":"personal-allowance","section":"Personal allowance (osobni odbitak) 2026","group":"income-tax","basis":"Deducted from income each month (annual return: per year)","note":"Coefficients add up and are applied to the basic allowance. In payroll the allowance is used only by the employer holding the tax card (porezna kartica).","tax_year":"2026","effective_from":"2025-01-01","effective_to":null,"source_title":"Porezna uprava: Osobni odbitak ili neoporezivi dio plaće","source_url":"https://porezna-uprava.gov.hr/hr/osobni-odbitak-ili-neoporezivi-dio-place/4677","retrieved_at":"2026-11-11","status":"verified","label":"Basic personal allowance per month","from":null,"to":null,"rate":null,"value":600,"unit":"money"},{"section_id":"personal-allowance","section":"Personal allowance (osobni odbitak) 2026","group":"income-tax","basis":"Deducted from income each month (annual return: per year)","note":"Coefficients add up and are applied to the basic allowance. In payroll the allowance is used only by the employer holding the tax card (porezna kartica).","tax_year":"2026","effective_from":"2025-01-01","effective_to":null,"source_title":"Porezna uprava: Osobni odbitak ili neoporezivi dio plaće","source_url":"https://porezna-uprava.gov.hr/hr/osobni-odbitak-ili-neoporezivi-dio-place/4677","retrieved_at":"2026-11-11","status":"verified","label":"Basic personal allowance per year","from":null,"to":null,"rate":null,"value":7200,"unit":"money"},{"section_id":"personal-allowance","section":"Personal allowance (osobni odbitak) 2026","group":"income-tax","basis":"Deducted from income each month (annual return: per year)","note":"Per year €3,600","tax_year":"2026","effective_from":"2025-01-01","effective_to":null,"source_title":"Porezna uprava: Osobni odbitak ili neoporezivi dio plaće","source_url":"https://porezna-uprava.gov.hr/hr/osobni-odbitak-ili-neoporezivi-dio-place/4677","retrieved_at":"2026-11-11","status":"verified","label":"Each dependent family member (coefficient 0.5), per month","from":null,"to":null,"rate":null,"value":300,"unit":"money"},{"section_id":"personal-allowance","section":"Personal allowance (osobni odbitak) 2026","group":"income-tax","basis":"Deducted from income each month (annual return: per year)","note":"Per year €3,600","tax_year":"2026","effective_from":"2025-01-01","effective_to":null,"source_title":"Porezna uprava: Osobni odbitak ili neoporezivi dio plaće","source_url":"https://porezna-uprava.gov.hr/hr/osobni-odbitak-ili-neoporezivi-dio-place/4677","retrieved_at":"2026-11-11","status":"verified","label":"Dependent child: first child (coefficient 0.5), per month","from":null,"to":null,"rate":null,"value":300,"unit":"money"},{"section_id":"personal-allowance","section":"Personal allowance (osobni odbitak) 2026","group":"income-tax","basis":"Deducted from income each month (annual return: per year)","note":"Per year €5,040","tax_year":"2026","effective_from":"2025-01-01","effective_to":null,"source_title":"Porezna uprava: Osobni odbitak ili neoporezivi dio plaće","source_url":"https://porezna-uprava.gov.hr/hr/osobni-odbitak-ili-neoporezivi-dio-place/4677","retrieved_at":"2026-11-11","status":"verified","label":"Dependent child: second child (coefficient 0.7), per month","from":null,"to":null,"rate":null,"value":420,"unit":"money"},{"section_id":"personal-allowance","section":"Personal allowance (osobni odbitak) 2026","group":"income-tax","basis":"Deducted from income each month (annual return: per year)","note":"Per year €7,200","tax_year":"2026","effective_from":"2025-01-01","effective_to":null,"source_title":"Porezna uprava: Osobni odbitak ili neoporezivi dio plaće","source_url":"https://porezna-uprava.gov.hr/hr/osobni-odbitak-ili-neoporezivi-dio-place/4677","retrieved_at":"2026-11-11","status":"verified","label":"Dependent child: third child (coefficient 1), per month","from":null,"to":null,"rate":null,"value":600,"unit":"money"},{"section_id":"personal-allowance","section":"Personal allowance (osobni odbitak) 2026","group":"income-tax","basis":"Deducted from income each month (annual return: per year)","note":"Per year €10,080","tax_year":"2026","effective_from":"2025-01-01","effective_to":null,"source_title":"Porezna uprava: Osobni odbitak ili neoporezivi dio plaće","source_url":"https://porezna-uprava.gov.hr/hr/osobni-odbitak-ili-neoporezivi-dio-place/4677","retrieved_at":"2026-11-11","status":"verified","label":"Dependent child: fourth child (coefficient 1.4), per month","from":null,"to":null,"rate":null,"value":840,"unit":"money"},{"section_id":"personal-allowance","section":"Personal allowance (osobni odbitak) 2026","group":"income-tax","basis":"Deducted from income each month (annual return: per year)","note":"Per year €13,680","tax_year":"2026","effective_from":"2025-01-01","effective_to":null,"source_title":"Porezna uprava: Osobni odbitak ili neoporezivi dio plaće","source_url":"https://porezna-uprava.gov.hr/hr/osobni-odbitak-ili-neoporezivi-dio-place/4677","retrieved_at":"2026-11-11","status":"verified","label":"Dependent child: fifth child (coefficient 1.9), per month","from":null,"to":null,"rate":null,"value":1140,"unit":"money"},{"section_id":"personal-allowance","section":"Personal allowance (osobni odbitak) 2026","group":"income-tax","basis":"Deducted from income each month (annual return: per year)","note":"Per year €18,000","tax_year":"2026","effective_from":"2025-01-01","effective_to":null,"source_title":"Porezna uprava: Osobni odbitak ili neoporezivi dio plaće","source_url":"https://porezna-uprava.gov.hr/hr/osobni-odbitak-ili-neoporezivi-dio-place/4677","retrieved_at":"2026-11-11","status":"verified","label":"Dependent child: sixth child (coefficient 2.5), per month","from":null,"to":null,"rate":null,"value":1500,"unit":"money"},{"section_id":"personal-allowance","section":"Personal allowance (osobni odbitak) 2026","group":"income-tax","basis":"Deducted from income each month (annual return: per year)","note":"Per year €23,040","tax_year":"2026","effective_from":"2025-01-01","effective_to":null,"source_title":"Porezna uprava: Osobni odbitak ili neoporezivi dio plaće","source_url":"https://porezna-uprava.gov.hr/hr/osobni-odbitak-ili-neoporezivi-dio-place/4677","retrieved_at":"2026-11-11","status":"verified","label":"Dependent child: seventh child (coefficient 3.2), per month","from":null,"to":null,"rate":null,"value":1920,"unit":"money"},{"section_id":"personal-allowance","section":"Personal allowance (osobni odbitak) 2026","group":"income-tax","basis":"Deducted from income each month (annual return: per year)","note":"Per year €28,800","tax_year":"2026","effective_from":"2025-01-01","effective_to":null,"source_title":"Porezna uprava: Osobni odbitak ili neoporezivi dio plaće","source_url":"https://porezna-uprava.gov.hr/hr/osobni-odbitak-ili-neoporezivi-dio-place/4677","retrieved_at":"2026-11-11","status":"verified","label":"Dependent child: eighth child (coefficient 4), per month","from":null,"to":null,"rate":null,"value":2400,"unit":"money"},{"section_id":"personal-allowance","section":"Personal allowance (osobni odbitak) 2026","group":"income-tax","basis":"Deducted from income each month (annual return: per year)","note":"Per year €35,280","tax_year":"2026","effective_from":"2025-01-01","effective_to":null,"source_title":"Porezna uprava: Osobni odbitak ili neoporezivi dio plaće","source_url":"https://porezna-uprava.gov.hr/hr/osobni-odbitak-ili-neoporezivi-dio-place/4677","retrieved_at":"2026-11-11","status":"verified","label":"Dependent child: ninth child (coefficient 4.9), per month","from":null,"to":null,"rate":null,"value":2940,"unit":"money"},{"section_id":"personal-allowance","section":"Personal allowance (osobni odbitak) 2026","group":"income-tax","basis":"Deducted from income each month (annual return: per year)","note":"Coefficients add up and are applied to the basic allowance. In payroll the allowance is used only by the employer holding the tax card (porezna kartica).","tax_year":"2026","effective_from":"2025-01-01","effective_to":null,"source_title":"Porezna uprava: Osobni odbitak ili neoporezivi dio plaće","source_url":"https://porezna-uprava.gov.hr/hr/osobni-odbitak-ili-neoporezivi-dio-place/4677","retrieved_at":"2026-11-11","status":"verified","label":"Each further child","from":null,"to":null,"rate":null,"value":"Coefficient of the previous child + 1.1 (× €600 a month)","unit":"text"},{"section_id":"personal-allowance","section":"Personal allowance (osobni odbitak) 2026","group":"income-tax","basis":"Deducted from income each month (annual return: per year)","note":"Per year €2,160; for the taxpayer and each dependant","tax_year":"2026","effective_from":"2025-01-01","effective_to":null,"source_title":"Porezna uprava: Osobni odbitak ili neoporezivi dio plaće","source_url":"https://porezna-uprava.gov.hr/hr/osobni-odbitak-ili-neoporezivi-dio-place/4677","retrieved_at":"2026-11-11","status":"verified","label":"Disability or physical impairment below 100% (coefficient 0.3), per month","from":null,"to":null,"rate":null,"value":180,"unit":"money"},{"section_id":"personal-allowance","section":"Personal allowance (osobni odbitak) 2026","group":"income-tax","basis":"Deducted from income each month (annual return: per year)","note":"Per year €7,200; excludes the lower disability amount","tax_year":"2026","effective_from":"2025-01-01","effective_to":null,"source_title":"Porezna uprava: Osobni odbitak ili neoporezivi dio plaće","source_url":"https://porezna-uprava.gov.hr/hr/osobni-odbitak-ili-neoporezivi-dio-place/4677","retrieved_at":"2026-11-11","status":"verified","label":"Disability of 100% or care allowance (coefficient 1), per month","from":null,"to":null,"rate":null,"value":600,"unit":"money"},{"section_id":"personal-allowance","section":"Personal allowance (osobni odbitak) 2026","group":"income-tax","basis":"Deducted from income each month (annual return: per year)","note":"Coefficients add up and are applied to the basic allowance. In payroll the allowance is used only by the employer holding the tax card (porezna kartica).","tax_year":"2026","effective_from":"2025-01-01","effective_to":null,"source_title":"Porezna uprava: Osobni odbitak ili neoporezivi dio plaće","source_url":"https://porezna-uprava.gov.hr/hr/osobni-odbitak-ili-neoporezivi-dio-place/4677","retrieved_at":"2026-11-11","status":"verified","label":"Dependants: annual receipts of at most (6 × the basic allowance)","from":null,"to":null,"rate":null,"value":3600,"unit":"money"},{"section_id":"personal-allowance","section":"Personal allowance (osobni odbitak) 2026","group":"income-tax","basis":"Deducted from income each month (annual return: per year)","note":"Coefficients add up and are applied to the basic allowance. In payroll the allowance is used only by the employer holding the tax card (porezna kartica).","tax_year":"2026","effective_from":"2025-01-01","effective_to":null,"source_title":"Porezna uprava: Osobni odbitak ili neoporezivi dio plaće","source_url":"https://porezna-uprava.gov.hr/hr/osobni-odbitak-ili-neoporezivi-dio-place/4677","retrieved_at":"2026-11-11","status":"verified","label":"Non-residents","from":null,"to":null,"rate":null,"value":"Basic allowance of €600 for the months with income in Croatia; EU/EEA residents with at least 90% of their income from Croatia may also claim dependants and disability in the annual return","unit":"text"},{"section_id":"tax-reliefs","section":"Special income tax reliefs","group":"income-tax","basis":"","note":"The youth reliefs are applied in the annual assessment for the whole year in which the person reaches the age; the returnee relief excludes the youth and assisted-area reliefs.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Porezna uprava: Posebne olakšice","source_url":"https://porezna-uprava.gov.hr/hr/posebne-olaksice/4669","retrieved_at":"2026-11-11","status":"verified","label":"Young people up to 25 (born 2001 or later in 2026): reduction of the tax on salary taxed at the lower rate","from":null,"to":null,"rate":1,"value":null,"unit":"rate"},{"section_id":"tax-reliefs","section":"Special income tax reliefs","group":"income-tax","basis":"","note":"The youth reliefs are applied in the annual assessment for the whole year in which the person reaches the age; the returnee relief excludes the youth and assisted-area reliefs.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Porezna uprava: Posebne olakšice","source_url":"https://porezna-uprava.gov.hr/hr/posebne-olaksice/4669","retrieved_at":"2026-11-11","status":"verified","label":"Young people aged 26 to 30 (born 1996 to 2000): reduction","from":null,"to":null,"rate":0.5,"value":null,"unit":"rate"},{"section_id":"tax-reliefs","section":"Special income tax reliefs","group":"income-tax","basis":"","note":"Croatian emigrants and their descendants who lived abroad for at least 2 years without interruption and returned from 1 January 2025; not for workers posted abroad","tax_year":"2026","effective_from":"2025-01-01","effective_to":null,"source_title":"Porezna uprava: Posebne olakšice (Umanjenja povratnicima)","source_url":"https://porezna-uprava.gov.hr/hr/posebne-olaksice/4669","retrieved_at":"2026-11-11","status":"verified","label":"Returnees: reduction of the tax on salary for 5 years","from":null,"to":null,"rate":1,"value":null,"unit":"rate"},{"section_id":"tax-reliefs","section":"Special income tax reliefs","group":"income-tax","basis":"","note":"73 group I municipalities and cities plus Vukovar (index of development below 50% of the national average); shown on the county pages","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Porezna uprava: Posebne olakšice (Vukovar i I. skupina područja JLS)","source_url":"https://porezna-uprava.gov.hr/hr/posebne-olaksice/4669","retrieved_at":"2026-11-11","status":"verified","label":"City of Vukovar and group I assisted areas: reduction of the tax on employment income (residents)","from":null,"to":null,"rate":0.5,"value":null,"unit":"rate"},{"section_id":"tax-reliefs","section":"Special income tax reliefs","group":"income-tax","basis":"","note":"The youth reliefs are applied in the annual assessment for the whole year in which the person reaches the age; the returnee relief excludes the youth and assisted-area reliefs.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Porezna uprava: Posebne olakšice (Umirovljenici)","source_url":"https://porezna-uprava.gov.hr/hr/posebne-olaksice/4669","retrieved_at":"2026-11-11","status":"verified","label":"Pensioners: reduction of the advance tax on pensions","from":null,"to":null,"rate":0.5,"value":null,"unit":"rate"},{"section_id":"employee-contributions","section":"Employee contributions (doprinosi iz osnovice)","group":"employee","basis":"Gross pay (bruto plaća), per month","note":"Withheld by the employer. 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Pension rights are calculated on the base without the low-wage reduction; the reduction is shared between employers when a person works for more than one.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Narodne novine 150/2025 (12.12.2025.): Naredba o iznosima osnovica za obračun doprinosa za obvezna osiguranja za 2026. godinu (Ministarstvo financija)","source_url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2025_12_150_2237.html","retrieved_at":"2026-11-11","status":"verified","label":"Maximum annual base for pension contributions","from":null,"to":null,"rate":null,"value":143496,"unit":"money"},{"section_id":"employee-contributions","section":"Employee contributions (doprinosi iz osnovice)","group":"employee","basis":"Gross pay (bruto plaća), per month","note":"Withheld by the employer. 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Pension rights are calculated on the base without the low-wage reduction; the reduction is shared between employers when a person works for more than one.","tax_year":"2026","effective_from":"2023-12-01","effective_to":null,"source_title":"Narodne novine 114/2023 (4.10.2023.): Zakon o izmjenama i dopunama Zakona o doprinosima (ZD art. 21.a)","source_url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2023_10_114_1611.html","retrieved_at":"2026-11-11","status":"verified","label":"Low-wage relief ends at gross monthly pay of","from":null,"to":null,"rate":null,"value":1300,"unit":"money"},{"section_id":"employer-contributions","section":"Employer contributions (doprinosi na osnovicu)","group":"employer","basis":"Gross pay, per month","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"Porezna uprava: Doprinosi: informiranje o općim pravilima, stopama i poreznom obvezniku (datum ažuriranja: 8. siječnja 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A holiday on a Sunday is not moved. Members of some faiths are entitled to their own religious holidays off. One national list.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2027-12-31","source_title":"Narodne novine 110/2019 (29.11.2019.): Zakon o blagdanima, spomendanima i neradnim danima u Republici Hrvatskoj","source_url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2019_11_110_2212.html","retrieved_at":"2026-11-11","status":"verified","label":"2026-01-01","from":null,"to":null,"rate":null,"value":"Nova godina (New Year's Day)","unit":"text"},{"section_id":"public-holidays","section":"Public holidays 2026 (blagdani i neradni dani)","group":"other","basis":"","note":"14 days off under the Act on holidays, memorial days and non-working days (NN 110/19), including Easter Sunday. A holiday on a Sunday is not moved. Members of some faiths are entitled to their own religious holidays off. 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One national list.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2027-12-31","source_title":"Narodne novine 110/2019 (29.11.2019.): Zakon o blagdanima, spomendanima i neradnim danima u Republici Hrvatskoj","source_url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2019_11_110_2212.html","retrieved_at":"2026-11-11","status":"verified","label":"2026-11-18","from":null,"to":null,"rate":null,"value":"Dan sjećanja na žrtve Domovinskog rata i Dan sjećanja na žrtvu Vukovara i Škabrnje (Remembrance Day)","unit":"text"},{"section_id":"public-holidays","section":"Public holidays 2026 (blagdani i neradni dani)","group":"other","basis":"","note":"14 days off under the Act on holidays, memorial days and non-working days (NN 110/19), including Easter Sunday. A holiday on a Sunday is not moved. Members of some faiths are entitled to their own religious holidays off. One national list.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2027-12-31","source_title":"Narodne novine 110/2019 (29.11.2019.): Zakon o blagdanima, spomendanima i neradnim danima u Republici Hrvatskoj","source_url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2019_11_110_2212.html","retrieved_at":"2026-11-11","status":"verified","label":"2026-12-25","from":null,"to":null,"rate":null,"value":"Božić (Christmas Day)","unit":"text"},{"section_id":"public-holidays","section":"Public holidays 2026 (blagdani i neradni dani)","group":"other","basis":"","note":"14 days off under the Act on holidays, memorial days and non-working days (NN 110/19), including Easter Sunday. A holiday on a Sunday is not moved. Members of some faiths are entitled to their own religious holidays off. 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contributions as a second activity: pension €223.88 + €74.63, health €223.88","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Porezna uprava: Obrtnici paušalisti (Vodič namijenjen obrtnicima paušalistima za ispunjavanje poreznih obveza)","source_url":"https://porezna-uprava.gov.hr/hr/obrtnici-pausalisti/4564","retrieved_at":"2026-11-11","status":"verified","label":"Receipts €15,300.01 to €19,900: annual flat tax","from":null,"to":null,"rate":null,"value":358.2,"unit":"money"},{"section_id":"pausal","section":"Flat-rate crafts (paušalni obrt) 2026: tax by receipts band","group":"other","basis":"Total annual receipts of the craft","note":"Deemed income €4,590; contributions as a second activity: pension €344.25 + €114.75, health €344.25","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Porezna uprava: Obrtnici paušalisti (Vodič namijenjen obrtnicima paušalistima za ispunjavanje poreznih obveza)","source_url":"https://porezna-uprava.gov.hr/hr/obrtnici-pausalisti/4564","retrieved_at":"2026-11-11","status":"verified","label":"Receipts €19,900.01 to €30,600: annual flat tax","from":null,"to":null,"rate":null,"value":550.8,"unit":"money"},{"section_id":"pausal","section":"Flat-rate crafts (paušalni obrt) 2026: tax by receipts band","group":"other","basis":"Total annual receipts of the craft","note":"Deemed income €6,000; contributions as a second activity: pension €450 + €150, health €450","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Porezna uprava: Obrtnici paušalisti (Vodič namijenjen obrtnicima paušalistima za ispunjavanje poreznih obveza)","source_url":"https://porezna-uprava.gov.hr/hr/obrtnici-pausalisti/4564","retrieved_at":"2026-11-11","status":"verified","label":"Receipts €30,600.01 to €40,000: annual flat tax","from":null,"to":null,"rate":null,"value":720,"unit":"money"},{"section_id":"pausal","section":"Flat-rate crafts (paušalni obrt) 2026: tax by receipts band","group":"other","basis":"Total annual receipts of the craft","note":"Deemed income €7,500; contributions as a second activity: pension €562.50 + €187.50, health €562.50","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Porezna uprava: Obrtnici paušalisti (Vodič namijenjen obrtnicima paušalistima za ispunjavanje poreznih obveza)","source_url":"https://porezna-uprava.gov.hr/hr/obrtnici-pausalisti/4564","retrieved_at":"2026-11-11","status":"verified","label":"Receipts €40,000.01 to €50,000: annual flat tax","from":null,"to":null,"rate":null,"value":900,"unit":"money"},{"section_id":"pausal","section":"Flat-rate crafts (paušalni obrt) 2026: tax by receipts band","group":"other","basis":"Total annual receipts of the craft","note":"Deemed income €9,000; contributions as a second activity: pension €675 + €225, health €675","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Porezna uprava: Obrtnici paušalisti (Vodič namijenjen obrtnicima paušalistima za ispunjavanje poreznih obveza)","source_url":"https://porezna-uprava.gov.hr/hr/obrtnici-pausalisti/4564","retrieved_at":"2026-11-11","status":"verified","label":"Receipts €50,000.01 to €60,000: annual flat tax","from":null,"to":null,"rate":null,"value":1080,"unit":"money"},{"section_id":"pausal","section":"Flat-rate crafts (paušalni obrt) 2026: tax by receipts band","group":"other","basis":"Total annual receipts of the craft","note":"The tax is paid quarterly; the PO-SD report is filed by 15 January. Free professions (e.g. doctors, lawyers) cannot use the paušal regime.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Porezna uprava: Obrtnici paušalisti (Vodič namijenjen obrtnicima paušalistima za ispunjavanje poreznih obveza)","source_url":"https://porezna-uprava.gov.hr/hr/obrtnici-pausalisti/4564","retrieved_at":"2026-11-11","status":"verified","label":"Reduction of the flat tax in Vukovar, group I assisted areas and group I islands","from":null,"to":null,"rate":0.25,"value":null,"unit":"rate"},{"section_id":"pausal","section":"Flat-rate crafts (paušalni obrt) 2026: tax by receipts band","group":"other","basis":"Total annual receipts of the craft","note":"The tax is paid quarterly; the PO-SD report is filed by 15 January. Free professions (e.g. doctors, lawyers) cannot use the paušal regime.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Porezna uprava: Obrtnici paušalisti (Vodič namijenjen obrtnicima paušalistima za ispunjavanje poreznih obveza)","source_url":"https://porezna-uprava.gov.hr/hr/obrtnici-pausalisti/4564","retrieved_at":"2026-11-11","status":"verified","label":"Receipts cap (VAT registration amount)","from":null,"to":null,"rate":null,"value":60000,"unit":"money"},{"section_id":"pausal","section":"Flat-rate crafts (paušalni obrt) 2026: tax by receipts band","group":"other","basis":"Total annual receipts of the craft","note":"The tax is paid quarterly; the PO-SD report is filed by 15 January. Free professions (e.g. doctors, lawyers) cannot use the paušal regime.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Porezna uprava: Obrtnici paušalisti (Vodič namijenjen obrtnicima paušalistima za ispunjavanje poreznih obveza)","source_url":"https://porezna-uprava.gov.hr/hr/obrtnici-pausalisti/4564","retrieved_at":"2026-11-11","status":"verified","label":"Monthly contribution base when insured through the craft (0.4 × average wage)","from":null,"to":null,"rate":null,"value":797.2,"unit":"money"},{"section_id":"pausal","section":"Flat-rate crafts (paušalni obrt) 2026: tax by receipts band","group":"other","basis":"Total annual receipts of the craft","note":"The tax is paid quarterly; the PO-SD report is filed by 15 January. Free professions (e.g. doctors, lawyers) cannot use the paušal regime.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Porezna uprava: Obrtnici paušalisti (Vodič namijenjen obrtnicima paušalistima za ispunjavanje poreznih obveza)","source_url":"https://porezna-uprava.gov.hr/hr/obrtnici-pausalisti/4564","retrieved_at":"2026-11-11","status":"verified","label":"Monthly pension contribution, first pillar (15%)","from":null,"to":null,"rate":null,"value":119.58,"unit":"money"},{"section_id":"pausal","section":"Flat-rate crafts (paušalni obrt) 2026: tax by receipts band","group":"other","basis":"Total annual receipts of the craft","note":"The tax is paid quarterly; the PO-SD report is filed by 15 January. Free professions (e.g. doctors, lawyers) cannot use the paušal regime.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Porezna uprava: Obrtnici paušalisti (Vodič namijenjen obrtnicima paušalistima za ispunjavanje poreznih obveza)","source_url":"https://porezna-uprava.gov.hr/hr/obrtnici-pausalisti/4564","retrieved_at":"2026-11-11","status":"verified","label":"Monthly pension contribution, second pillar (5%)","from":null,"to":null,"rate":null,"value":39.86,"unit":"money"},{"section_id":"pausal","section":"Flat-rate crafts (paušalni obrt) 2026: tax by receipts band","group":"other","basis":"Total annual receipts of the craft","note":"The tax is paid quarterly; the PO-SD report is filed by 15 January. Free professions (e.g. doctors, lawyers) cannot use the paušal regime.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Porezna uprava: Obrtnici paušalisti (Vodič namijenjen obrtnicima paušalistima za ispunjavanje poreznih obveza)","source_url":"https://porezna-uprava.gov.hr/hr/obrtnici-pausalisti/4564","retrieved_at":"2026-11-11","status":"verified","label":"Monthly health contribution (16.5%)","from":null,"to":null,"rate":null,"value":131.54,"unit":"money"},{"section_id":"pausal","section":"Flat-rate crafts (paušalni obrt) 2026: tax by receipts band","group":"other","basis":"Total annual receipts of the craft","note":"The tax is paid quarterly; the PO-SD report is filed by 15 January. Free professions (e.g. doctors, lawyers) cannot use the paušal regime.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Porezna uprava: Obrtnici paušalisti (Vodič namijenjen obrtnicima paušalistima za ispunjavanje poreznih obveza)","source_url":"https://porezna-uprava.gov.hr/hr/obrtnici-pausalisti/4564","retrieved_at":"2026-11-11","status":"verified","label":"Second activity: pension rate, first pillar, on the deemed income","from":null,"to":null,"rate":0.075,"value":null,"unit":"rate"},{"section_id":"pausal","section":"Flat-rate crafts (paušalni obrt) 2026: tax by receipts band","group":"other","basis":"Total annual receipts of the craft","note":"The tax is paid quarterly; the PO-SD report is filed by 15 January. Free professions (e.g. doctors, lawyers) cannot use the paušal regime.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Porezna uprava: Obrtnici paušalisti (Vodič namijenjen obrtnicima paušalistima za ispunjavanje poreznih obveza)","source_url":"https://porezna-uprava.gov.hr/hr/obrtnici-pausalisti/4564","retrieved_at":"2026-11-11","status":"verified","label":"Second activity: pension rate, second pillar","from":null,"to":null,"rate":0.025,"value":null,"unit":"rate"},{"section_id":"pausal","section":"Flat-rate crafts (paušalni obrt) 2026: tax by receipts band","group":"other","basis":"Total annual receipts of the craft","note":"The tax is paid quarterly; the PO-SD report is filed by 15 January. Free professions (e.g. doctors, lawyers) cannot use the paušal regime.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Porezna uprava: Obrtnici paušalisti (Vodič namijenjen obrtnicima paušalistima za ispunjavanje poreznih obveza)","source_url":"https://porezna-uprava.gov.hr/hr/obrtnici-pausalisti/4564","retrieved_at":"2026-11-11","status":"verified","label":"Second activity: health rate","from":null,"to":null,"rate":0.075,"value":null,"unit":"rate"},{"section_id":"self-employed-contributions","section":"Self-employed contributions 2026","group":"other","basis":"Prescribed monthly base (higher bases may be chosen)","note":"The self-employed pay both the pension and the health contributions themselves.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Narodne novine 150/2025 (12.12.2025.): Naredba o iznosima osnovica za obračun doprinosa za obvezna osiguranja za 2026. godinu (Ministarstvo 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pillar","from":null,"to":null,"rate":0.05,"value":null,"unit":"rate"},{"section_id":"self-employed-contributions","section":"Self-employed contributions 2026","group":"other","basis":"Prescribed monthly base (higher bases may be chosen)","note":"The self-employed pay both the pension and the health contributions themselves.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Narodne novine 150/2025 (12.12.2025.): Naredba o iznosima osnovica za obračun doprinosa za obvezna osiguranja za 2026. godinu (Ministarstvo financija)","source_url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2025_12_150_2237.html","retrieved_at":"2026-11-11","status":"verified","label":"Health insurance","from":null,"to":null,"rate":0.165,"value":null,"unit":"rate"},{"section_id":"self-employed-contributions","section":"Self-employed contributions 2026","group":"other","basis":"Prescribed monthly base (higher bases may be chosen)","note":"The self-employed pay both the pension and the health contributions themselves.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Narodne novine 150/2025 (12.12.2025.): Naredba o iznosima osnovica za obračun doprinosa za obvezna osiguranja za 2026. godinu (Ministarstvo financija)","source_url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2025_12_150_2237.html","retrieved_at":"2026-11-11","status":"verified","label":"Craft, income taxed with bookkeeping: monthly base (0.65 × average wage)","from":null,"to":null,"rate":null,"value":1295.45,"unit":"money"},{"section_id":"self-employed-contributions","section":"Self-employed contributions 2026","group":"other","basis":"Prescribed monthly base (higher bases may be chosen)","note":"The self-employed pay both the pension and the health contributions themselves.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Narodne novine 150/2025 (12.12.2025.): Naredba o iznosima osnovica za obračun doprinosa za obvezna osiguranja za 2026. godinu (Ministarstvo financija)","source_url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2025_12_150_2237.html","retrieved_at":"2026-11-11","status":"verified","label":"Craft or free profession taxed on profit: monthly base","from":null,"to":null,"rate":null,"value":2192.3,"unit":"money"},{"section_id":"self-employed-contributions","section":"Self-employed contributions 2026","group":"other","basis":"Prescribed monthly base (higher bases may be chosen)","note":"The self-employed pay both the pension and the health contributions themselves.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Narodne novine 150/2025 (12.12.2025.): Naredba o iznosima osnovica za obračun doprinosa za obvezna osiguranja za 2026. godinu (Ministarstvo financija)","source_url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2025_12_150_2237.html","retrieved_at":"2026-11-11","status":"verified","label":"Free profession, income taxed with bookkeeping: monthly base (1.1 × average wage)","from":null,"to":null,"rate":null,"value":2192.3,"unit":"money"},{"section_id":"self-employed-contributions","section":"Self-employed contributions 2026","group":"other","basis":"Prescribed monthly base (higher bases may be chosen)","note":"The self-employed pay both the pension and the health contributions themselves.","tax_year":"2026","effective_from":"2026-01-01","effective_to":"2026-12-31","source_title":"Narodne novine 150/2025 (12.12.2025.): Naredba o iznosima osnovica za obračun doprinosa za obvezna osiguranja za 2026. godinu (Ministarstvo financija)","source_url":"https://narodne-novine.nn.hr/clanci/sluzbeni/2025_12_150_2237.html","retrieved_at":"2026-11-11","status":"verified","label":"Paušal craft: monthly base (0.4 × average wage)","from":null,"to":null,"rate":null,"value":797.2,"unit":"money"},{"section_id":"self-employed-contributions","section":"Self-employed contributions 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