Croatian tax tables 2026
The income tax system (each city and municipality sets its own lower and higher rate around the €60,000 annual threshold, 20% and 30% by default), the rates of the county seats, the personal allowance with the dependant and child coefficients, the reliefs for young people, returnees and assisted areas, pension contributions (first and second pillar) with the low-wage relief and the maximum bases, the 16.5% employer health contribution, the minimum wage, VAT, public holidays, and the rules for freelancers and new residents (paušalni obrt, self-employed bases, digital-nomad stay) for 2026. Each of the 20 counties and the City of Zagreb has its own page with every city's and municipality's rates.
- 2026-01-01 to 2026-12-31
- EUR
Income tax
Income tax (porez na dohodak) 2026: default rates
| Annual tax base (income less contributions and the personal allowance), residents | Rate |
|---|---|
| Lower rate: tax base up to the threshold: €0 to €60,000 | 20% |
| Higher rate: tax base above the threshold: Over €60,000 | 30% |
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).
Source: Porezna uprava (Ministry of Finance, Tax Administration): Porezne stope godišnjeg poreza na dohodak · retrieved 2026-11-11
Income tax: threshold, default rates and local limits
| Item | Value |
|---|---|
| Threshold: annual tax base taxed at the lower rate | €60,000 |
| Threshold in monthly payroll | €5,000 |
| Default lower rate (no local decision) | 20% |
| Default higher rate (no local decision) | 30% |
| Municipality (općina): lower rate allowedSource: narodne-novine.nn.hr · retrieved 2026-11-11 | 15% to 20% |
| Municipality (općina): higher rate allowedSource: narodne-novine.nn.hr · retrieved 2026-11-11 | 25% to 30% |
| City or town (grad): lower rate allowedSource: narodne-novine.nn.hr · retrieved 2026-11-11 | 15% to 21% |
| City or town (grad): higher rate allowedSource: narodne-novine.nn.hr · retrieved 2026-11-11 | 25% to 31% |
| Large city or county seat (veliki grad i grad sjedište županije): lower rate allowedSource: narodne-novine.nn.hr · retrieved 2026-11-11 | 15% to 22% |
| Large city or county seat (veliki grad i grad sjedište županije): higher rate allowedSource: narodne-novine.nn.hr · retrieved 2026-11-11 | 25% to 32% |
| City of Zagreb (Grad Zagreb): lower rate allowedSource: narodne-novine.nn.hr · retrieved 2026-11-11 | 15% to 23% |
| City of Zagreb (Grad Zagreb): higher rate allowedSource: narodne-novine.nn.hr · retrieved 2026-11-11 | 25% to 33% |
| Cities and municipalities (each sets its own rates)Source: porezna-uprava.gov.hr · retrieved 2026-11-11 | 556 |
| Units at the default 20% / 30% in 2026Source: porezna-uprava.gov.hr · retrieved 2026-11-11 | 489 |
| Units that changed a rate for 2026Source: porezna-uprava.gov.hr · retrieved 2026-11-11 | 13 |
| Lowest lower rate (10 units, e.g. Molve, Kapela, Baška)Source: porezna-uprava.gov.hr · retrieved 2026-11-11 | 15% |
| Highest lower rate (City of Zagreb)Source: porezna-uprava.gov.hr · retrieved 2026-11-11 | 23% |
| Highest higher rate (City of Zagreb)Source: porezna-uprava.gov.hr · retrieved 2026-11-11 | 33% |
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.
Source: Porezna uprava (Ministry of Finance, Tax Administration): Porezne stope godišnjeg poreza na dohodak · retrieved 2026-11-11
Income tax rates of the county seats 2026
| Item | Value |
|---|---|
| Krapina (Krapina-Zagorje County): lower rateHigher rate 30%; decision NN 148/23, applies from 1 January 2024 | 20% |
| Sisak (Sisak-Moslavina County): lower rateHigher rate 31.6%; decision NN 152/23, 151/24, applies from 1 January 2025 | 21.6% |
| Karlovac (Karlovac County): lower rateHigher rate 29%; decision NN 147/23, 141/24, applies from 1 January 2025 | 19% |
| Varaždin (Varaždin County): lower rateHigher rate 32%; decision NN 147/23, 151/24, applies from 1 January 2025 | 21% |
| Koprivnica (Koprivnica-Križevci County): lower rateHigher rate 30%; decision NN 114/23, applies from 1 January 2024 | 20% |
| Bjelovar (Bjelovar-Bilogora County): lower rateHigher rate 25%; decision NN 143/23, 75/24, applies from 1 January 2025 | 18% |
| Rijeka (Primorje-Gorski Kotar County): lower rateHigher rate 25%; decision NN 149/25, applies from 1 January 2026; 2025: 22% / 32% | 20% |
| Gospić (Lika-Senj County): lower rateHigher rate 32%; decision NN 154/23, 34/25, applies from 1 March 2025 | 22% |
| Virovitica (Virovitica-Podravina County): lower rateHigher rate 30%; decision NN 152/23, applies from 1 January 2024 | 20% |
| Požega (Požega-Slavonia County): lower rateHigher rate 30%; decision NN 156/23, applies from 1 January 2024 | 20% |
| Slavonski Brod (Brod-Posavina County): lower rateHigher rate 30%; decision NN 114/23, applies from 1 January 2024 | 20% |
| Zadar (Zadar County): lower rateHigher rate 30%; decision NN 114/23, applies from 1 January 2024 | 20% |
| Osijek (Osijek-Baranja County): lower rateHigher rate 30%; decision NN 114/23, applies from 1 January 2024 | 20% |
| Šibenik (Šibenik-Knin County): lower rateHigher rate 30%; decision NN 114/23, applies from 1 January 2024 | 20% |
| Vukovar (Vukovar-Srijem County): lower rateHigher rate 30%; decision NN 114/23, applies from 1 January 2024 | 20% |
| Split (Split-Dalmatia County): lower rateHigher rate 32%; decision NN 150/23, 35/25, applies from 1 March 2025 | 21.5% |
| Pazin (Istria County): lower rateHigher rate 30%; decision NN 143/23, applies from 1 January 2024 | 22% |
| Dubrovnik (Dubrovnik-Neretva County): lower rateHigher rate 30%; decision NN 114/23, applies from 1 January 2024 | 20% |
| Čakovec (Međimurje County): lower rateHigher rate 30%; decision NN 114/23, applies from 1 January 2024 | 20% |
| Zagreb (City of Zagreb, also seat of Zagreb County): lower rateHigher rate 33%; decision NN 28/25, applies from 1 March 2025 | 23% |
Basis: Annual tax base: lower rate up to €60,000, higher rate above
Seats as listed in the Act on the areas of counties, cities and municipalities (NN 86/06).
Source: 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) · retrieved 2026-11-11
Local income tax rates by county 2026: ranges
| Item | Value |
|---|---|
| Zagreb County (Zagrebačka županija)9 cities and 25 municipalities; 31 at the default rates | Lower 18% to 21%; higher 27% to 31% |
| Krapina-Zagorje County (Krapinsko-zagorska županija)7 cities and 25 municipalities; 30 at the default rates | Lower 20% to 21%; higher 30% to 31% |
| Sisak-Moslavina County (Sisačko-moslavačka županija)7 cities and 12 municipalities; 18 at the default rates | Lower 20% to 21.6%; higher 30% to 31.6% |
| Karlovac County (Karlovačka županija)5 cities and 17 municipalities; 20 at the default rates | Lower 19% to 21%; higher 29% to 31% |
| Varaždin County (Varaždinska županija)6 cities and 22 municipalities; 22 at the default rates | Lower 20% to 21%; higher 27% to 32% |
| Koprivnica-Križevci County (Koprivničko-križevačka županija)3 cities and 22 municipalities; 24 at the default rates | Lower 15% to 20%; higher 25% to 30% |
| Bjelovar-Bilogora County (Bjelovarsko-bilogorska županija)5 cities and 18 municipalities; 18 at the default rates | Lower 15% to 21%; higher 25% to 30% |
| Primorje-Gorski Kotar County (Primorsko-goranska županija)14 cities and 22 municipalities; 30 at the default rates | Lower 15% to 21%; higher 25% to 31% |
| Lika-Senj County (Ličko-senjska županija)4 cities and 8 municipalities; 9 at the default rates | Lower 15% to 22%; higher 25% to 32% |
| Virovitica-Podravina County (Virovitičko-podravska županija)3 cities and 13 municipalities; 15 at the default rates | Lower 20%; higher 25% to 30% |
| Požega-Slavonia County (Požeško-slavonska županija)5 cities and 5 municipalities; 10 at the default rates | Lower 20%; higher 30% |
| Brod-Posavina County (Brodsko-posavska županija)2 cities and 26 municipalities; 27 at the default rates | Lower 20% to 21%; higher 30% to 31% |
| Zadar County (Zadarska županija)6 cities and 28 municipalities; 30 at the default rates | Lower 15% to 20%; higher 25% to 30% |
| Osijek-Baranja County (Osječko-baranjska županija)7 cities and 35 municipalities; 38 at the default rates | Lower 20% to 21%; higher 25% to 31% |
| Šibenik-Knin County (Šibensko-kninska županija)5 cities and 15 municipalities; 17 at the default rates | Lower 15% to 21%; higher 25% to 30% |
| Vukovar-Srijem County (Vukovarsko-srijemska županija)5 cities and 26 municipalities; 29 at the default rates | Lower 15% to 21%; higher 25% to 31% |
| Split-Dalmatia County (Splitsko-dalmatinska županija)16 cities and 39 municipalities; 39 at the default rates | Lower 15% to 21.5%; higher 25% to 32% |
| Istria County (Istarska županija)10 cities and 31 municipalities; 37 at the default rates | Lower 20% to 22%; higher 30% to 32% |
| Dubrovnik-Neretva County (Dubrovačko-neretvanska županija)5 cities and 17 municipalities; 21 at the default rates | Lower 20%; higher 27% to 30% |
| Međimurje County (Međimurska županija)3 cities and 22 municipalities; 24 at the default rates | Lower 17% to 20%; higher 27% to 30% |
| City of Zagreb (Grad Zagreb)One unit with county status | Lower 23%; higher 33% |
Basis: Lower rate (tax base up to €60,000) and higher rate, per city or municipality
Each county's page lists every unit's rates.
Source: 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) · retrieved 2026-11-11
Personal allowance (osobni odbitak) 2026
| Item | Value |
|---|---|
| Basic personal allowance per month | €600 |
| Basic personal allowance per year | €7,200 |
| Each dependent family member (coefficient 0.5), per monthPer year €3,600 | €300 |
| Dependent child: first child (coefficient 0.5), per monthPer year €3,600 | €300 |
| Dependent child: second child (coefficient 0.7), per monthPer year €5,040 | €420 |
| Dependent child: third child (coefficient 1), per monthPer year €7,200 | €600 |
| Dependent child: fourth child (coefficient 1.4), per monthPer year €10,080 | €840 |
| Dependent child: fifth child (coefficient 1.9), per monthPer year €13,680 | €1,140 |
| Dependent child: sixth child (coefficient 2.5), per monthPer year €18,000 | €1,500 |
| Dependent child: seventh child (coefficient 3.2), per monthPer year €23,040 | €1,920 |
| Dependent child: eighth child (coefficient 4), per monthPer year €28,800 | €2,400 |
| Dependent child: ninth child (coefficient 4.9), per monthPer year €35,280 | €2,940 |
| Each further child | Coefficient of the previous child + 1.1 (× €600 a month) |
| Disability or physical impairment below 100% (coefficient 0.3), per monthPer year €2,160; for the taxpayer and each dependant | €180 |
| Disability of 100% or care allowance (coefficient 1), per monthPer year €7,200; excludes the lower disability amount | €600 |
| Dependants: annual receipts of at most (6 × the basic allowance) | €3,600 |
| Non-residents | 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 |
Basis: Deducted from income each month (annual return: per year)
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).
Source: Porezna uprava: Osobni odbitak ili neoporezivi dio plaće · retrieved 2026-11-11
Special income tax reliefs
| Item | Value |
|---|---|
| Young people up to 25 (born 2001 or later in 2026): reduction of the tax on salary taxed at the lower rate | 100% |
| Young people aged 26 to 30 (born 1996 to 2000): reduction | 50% |
| Returnees: reduction of the tax on salary for 5 yearsCroatian 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 | 100% |
| City of Vukovar and group I assisted areas: reduction of the tax on employment income (residents)73 group I municipalities and cities plus Vukovar (index of development below 50% of the national average); shown on the county pages | 50% |
| Pensioners: reduction of the advance tax on pensions | 50% |
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.
Source: Porezna uprava: Posebne olakšice · retrieved 2026-11-11
Employee contributions
Employee contributions (doprinosi iz osnovice)
| Item | Value |
|---|---|
| Pension insurance, first pillar (generational solidarity), for members of the second pillar | 15% |
| Pension insurance, second pillar (individual capitalised savings) | 5% |
| Pension insurance, first pillar only (not in the second pillar) | 20% |
| Total employee contributions | 20% |
| Maximum monthly base for pension contributions (6 × average wage)Source: narodne-novine.nn.hr · retrieved 2026-11-11 | €11,958 |
| Maximum annual base for pension contributionsSource: narodne-novine.nn.hr · retrieved 2026-11-11 | €143,496 |
| Low-wage relief: first pillar base reduced by this amount for gross monthly pay up to €700Source: narodne-novine.nn.hr · retrieved 2026-11-11 | €300 |
| Low-wage relief: gross monthly pay €700.01 to €1,300Source: narodne-novine.nn.hr · retrieved 2026-11-11 | Base reduced by 0.5 × (€1,300 − gross pay) |
| Low-wage relief ends at gross monthly pay ofSource: narodne-novine.nn.hr · retrieved 2026-11-11 | €1,300 |
Basis: Gross pay (bruto plaća), per month
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.
Source: Porezna uprava: Doprinosi: informiranje o općim pravilima, stopama i poreznom obvezniku (datum ažuriranja: 8. siječnja 2025.) · retrieved 2026-11-11
Contribution bases 2026
| Item | Value |
|---|---|
| Average monthly gross wage used (January to August 2025) | €1,993 |
| Minimum monthly contribution base (0.38 × average wage) | €757.34 |
| Maximum monthly base (6 × average wage) | €11,958 |
| Maximum annual base (6 × average wage × 12) | €143,496 |
Published each December by the Minister of Finance (Naredba) for contributions from January to December 2026.
Source: Narodne novine 150/2025 (12.12.2025.): Naredba o iznosima osnovica za obračun doprinosa za obvezna osiguranja za 2026. godinu (Ministarstvo financija) · retrieved 2026-11-11
Employer costs
Employer contributions (doprinosi na osnovicu)
| Item | Value |
|---|---|
| Health insurance (zdravstveno osiguranje) | 16.5% |
| Contribution ceilingSource: sabor.hr · retrieved 2026-11-11 | None: the monthly and annual maximum bases apply to pension contributions only |
| Employment and workplace-health contributionsSource: sabor.hr · retrieved 2026-11-11 | 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 |
Basis: Gross pay, per month
Source: Porezna uprava: Doprinosi: informiranje o općim pravilima, stopama i poreznom obvezniku (datum ažuriranja: 8. siječnja 2025.) · retrieved 2026-11-11
Minimum wage 2026
| Item | Value |
|---|---|
| Minimum monthly wage (gross, full time), 1 January 2026 to 31 December 2026 | €1,050 |
| Minimum monthly wage from 1 January 2027 (gross)Source: narodne-novine.nn.hr · retrieved 2026-11-11 | €1,130 |
Basis: Gross pay per month for full-time work
Set each year by government regulation (Uredba) by 31 October for the next year.
Source: Narodne novine 132/2025 (24.10.2025.): Uredba o visini minimalne plaće za 2026. godinu (Vlada Republike Hrvatske) · retrieved 2026-11-11
Other rates
Value added tax (PDV)
| Item | Value |
|---|---|
| Standard rate | 25% |
| Reduced rate | 13% |
| Reduced rate (lower) | 5% |
| Zero rate (listed supplies) | 0% |
| VAT registration threshold (annual supplies)Source: porezna-uprava.gov.hr · retrieved 2026-11-11 | €60,000 |
Source: Porezna uprava: PDV · retrieved 2026-11-11
Public holidays 2026 (blagdani i neradni dani)
| Item | Value |
|---|---|
| 2026-01-01 | Nova godina (New Year's Day) |
| 2026-01-06 | Bogojavljenje ili Sveta tri kralja (Epiphany) |
| 2026-04-05 | Uskrs (Easter Sunday) |
| 2026-04-06 | Uskrsni ponedjeljak (Easter Monday) |
| 2026-05-01 | Praznik rada (Labour Day) |
| 2026-05-30 | Dan državnosti (Statehood Day) |
| 2026-06-04 | Tijelovo (Corpus Christi) |
| 2026-06-22 | Dan antifašističke borbe (Anti-Fascist Struggle Day) |
| 2026-08-05 | Dan pobjede i domovinske zahvalnosti i Dan hrvatskih branitelja (Victory and Homeland Thanksgiving Day and Day of Croatian Defenders) |
| 2026-08-15 | Velika Gospa (Assumption Day) |
| 2026-11-01 | Svi sveti (All Saints' Day) |
| 2026-11-18 | Dan sjećanja na žrtve Domovinskog rata i Dan sjećanja na žrtvu Vukovara i Škabrnje (Remembrance Day) |
| 2026-12-25 | Božić (Christmas Day) |
| 2026-12-26 | Sveti Stjepan (St Stephen's Day) |
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.
Source: Narodne novine 110/2019 (29.11.2019.): Zakon o blagdanima, spomendanima i neradnim danima u Republici Hrvatskoj · retrieved 2026-11-11
Freelancers, the self-employed and new residents
| Item | Value |
|---|---|
| Self-employed income tax (obrt, free professions)Source: porezna-uprava.gov.hr · retrieved 2026-11-11 | 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 |
| Flat-rate regime (paušalni obrt) | 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 |
| Paušal: flat tax rate on the deemed income | 12% |
| Paušal: annual tax in the lowest band (receipts up to €11,300) | €203.40 |
| Paušal: annual tax in the top band (receipts €50,000.01 to €60,000) | €1,080 |
| Paušal: monthly contributions (pension 15% + 5%, health 16.5% on the €797.20 base) | €290.98 |
| Self-employed craft (income taxed with bookkeeping): minimum monthly contribution base0.65 × average wage; contributions €472.84 a month at 36.5%Source: narodne-novine.nn.hr · retrieved 2026-11-11 | €1,295.45 |
| Free professions: minimum monthly contribution base1.1 × average wageSource: narodne-novine.nn.hr · retrieved 2026-11-11 | €2,192.30 |
| VAT registration threshold (annual supplies) | €60,000 |
| Digital-nomad temporary staySource: mup.gov.hr · retrieved 2026-11-11 | 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 |
| Digital-nomad stay: means of subsistence per month (2.5 × the average monthly net salary of the previous year)Or €43,470 in a bank account for 12 months, €65,205 for 18 months; +10% of the average net salary per family memberSource: mup.gov.hr · retrieved 2026-11-11 | €3,622.50 |
| Digital-nomad stay: tax consequenceSource: narodne-novine.nn.hr · retrieved 2026-11-11 | 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) |
| Inbound regime: returneesSource: porezna-uprava.gov.hr · retrieved 2026-11-11 | 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) |
| Inbound or expat regime for foreign nationalsSource: porezna-uprava.gov.hr · retrieved 2026-11-11 | 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 |
| Application authoritySource: mup.gov.hr · retrieved 2026-11-11 | 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 |
Paušal bands and contribution bases follow.
Source: Porezna uprava: Obrtnici paušalisti (Vodič namijenjen obrtnicima paušalistima za ispunjavanje poreznih obveza) · retrieved 2026-11-11
Flat-rate crafts (paušalni obrt) 2026: tax by receipts band
| Item | Value |
|---|---|
| Receipts up to €11,300: annual flat taxDeemed income €1,695; contributions as a second activity: pension €127.13 + €42.38, health €127.13 | €203.40 |
| Receipts €11,300.01 to €15,300: annual flat taxDeemed income €2,295; contributions as a second activity: pension €172.13 + €57.38, health €172.13 | €275.40 |
| Receipts €15,300.01 to €19,900: annual flat taxDeemed income €2,985; contributions as a second activity: pension €223.88 + €74.63, health €223.88 | €358.20 |
| Receipts €19,900.01 to €30,600: annual flat taxDeemed income €4,590; contributions as a second activity: pension €344.25 + €114.75, health €344.25 | €550.80 |
| Receipts €30,600.01 to €40,000: annual flat taxDeemed income €6,000; contributions as a second activity: pension €450 + €150, health €450 | €720 |
| Receipts €40,000.01 to €50,000: annual flat taxDeemed income €7,500; contributions as a second activity: pension €562.50 + €187.50, health €562.50 | €900 |
| Receipts €50,000.01 to €60,000: annual flat taxDeemed income €9,000; contributions as a second activity: pension €675 + €225, health €675 | €1,080 |
| Reduction of the flat tax in Vukovar, group I assisted areas and group I islands | 25% |
| Receipts cap (VAT registration amount) | €60,000 |
| Monthly contribution base when insured through the craft (0.4 × average wage) | €797.20 |
| Monthly pension contribution, first pillar (15%) | €119.58 |
| Monthly pension contribution, second pillar (5%) | €39.86 |
| Monthly health contribution (16.5%) | €131.54 |
| Second activity: pension rate, first pillar, on the deemed income | 7.5% |
| Second activity: pension rate, second pillar | 2.5% |
| Second activity: health rate | 7.5% |
Basis: Total annual receipts of the craft
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.
Source: Porezna uprava: Obrtnici paušalisti (Vodič namijenjen obrtnicima paušalistima za ispunjavanje poreznih obveza) · retrieved 2026-11-11
Self-employed contributions 2026
| Item | Value |
|---|---|
| Pension insurance, first pillar (members of the second pillar) | 15% |
| Pension insurance, second pillar | 5% |
| Health insurance | 16.5% |
| Craft, income taxed with bookkeeping: monthly base (0.65 × average wage) | €1,295.45 |
| Craft or free profession taxed on profit: monthly base | €2,192.30 |
| Free profession, income taxed with bookkeeping: monthly base (1.1 × average wage) | €2,192.30 |
| Paušal craft: monthly base (0.4 × average wage) | €797.20 |
| Second activity (insured elsewhere): maximum annual base | €15,545.40 |
Basis: Prescribed monthly base (higher bases may be chosen)
The self-employed pay both the pension and the health contributions themselves.
Source: Narodne novine 150/2025 (12.12.2025.): Naredba o iznosima osnovica za obračun doprinosa za obvezna osiguranja za 2026. godinu (Ministarstvo financija) · retrieved 2026-11-11
Regional tables
- Zagreb County
- Krapina-Zagorje County
- Sisak-Moslavina County
- Karlovac County
- Varaždin County
- Koprivnica-Križevci County
- Bjelovar-Bilogora County
- Primorje-Gorski Kotar County
- Lika-Senj County
- Virovitica-Podravina County
- Požega-Slavonia County
- Brod-Posavina County
- Zadar County
- Osijek-Baranja County
- Šibenik-Knin County
- Vukovar-Srijem County
- Split-Dalmatia County
- Istria County
- Dubrovnik-Neretva County
- Međimurje County
- City of Zagreb
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Official sources
- Porezna uprava: Porezne stope godišnjeg poreza na dohodak · retrieved 2026-11-11
- Porezna uprava: Porez na dohodak · retrieved 2026-11-11
- Narodne novine 152/2024: Zakon o izmjenama i dopunama Zakona o porezu na dohodak · retrieved 2026-11-11
- Porezna uprava: Osobni odbitak ili neoporezivi dio plaće · retrieved 2026-11-11
- Porezna uprava: Posebne olakšice · retrieved 2026-11-11
- Porezna uprava: Doprinosi: informiranje o općim pravilima, stopama i poreznom obvezniku · retrieved 2026-11-11
- Narodne novine 150/2025: Naredba o iznosima osnovica za obračun doprinosa za obvezna osiguranja za 2026. godinu · retrieved 2026-11-11
- Narodne novine 114/2023: Zakon o izmjenama i dopunama Zakona o doprinosima · retrieved 2026-11-11
- Hrvatski sabor: Prijedlog zakona o izmjenama Zakona o doprinosima (PZ 80, 2024) · retrieved 2026-11-11
- Narodne novine 132/2025: Uredba o visini minimalne plaće za 2026. godinu · retrieved 2026-11-11
- Narodne novine 124/2026: Uredba o visini minimalne plaće za 2027. godinu · retrieved 2026-11-11
- Porezna uprava: Obrtnici paušalisti · retrieved 2026-11-11
- Narodne novine 16/2025: Pravilnik o izmjenama i dopunama Pravilnika o paušalnom oporezivanju samostalnih djelatnosti · retrieved 2026-11-11
- Porezna uprava: PDV · retrieved 2026-11-11
- MUP: Temporary stay of digital nomads · retrieved 2026-11-11
- Narodne novine 138/2020: Zakon o izmjenama i dopunama Zakona o porezu na dohodak · retrieved 2026-11-11
- Porezna uprava: Tablica poreznih stopa godišnjeg poreza na dohodak za 2026. godinu · retrieved 2026-11-11
- Porezna uprava: Tablica poreznih stopa godišnjeg poreza na dohodak za 2025. godinu (stanje 1. ožujka 2025.) · retrieved 2026-11-11
- Ministarstvo demografije i mladih: Popis jedinica lokalne samouprave (Popis stanovništva 2021.) · retrieved 2026-11-11
- Narodne novine 86/2006: Zakon o područjima županija, gradova i općina u Republici Hrvatskoj · retrieved 2026-11-11
- Narodne novine 110/2019 (29.11.2019.): Zakon o blagdanima, spomendanima i neradnim danima u Republici Hrvatskoj · retrieved 2026-11-11
How every figure is checked: methodology. All datasets: CalcBloc data.