Dubrovnik-Neretva County tax tables 2026
The figures set by or for Dubrovnik-Neretva County for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for Croatia are on the national page.
- 2026-01-01 to 2026-12-31
- EUR
Income tax
Dubrovnik-Neretva County (Dubrovačko-neretvanska županija): income tax rates 2026
| Item | Value |
|---|---|
| CitiesSource: demografijaimladi.gov.hr · retrieved 2026-11-11 | 5 |
| MunicipalitiesSource: demografijaimladi.gov.hr · retrieved 2026-11-11 | 17 |
| Lower rates in the county | 20% |
| Higher rates in the county | 27% to 30% |
| Units at the default 20% / 30% | 21 |
| Units that changed a rate for 2026 | 0 |
| County seat Dubrovnik: lower rate | 20% |
| County seat Dubrovnik: higher rate | 30% |
Basis: Annual tax base: lower rate up to €60,000, higher rate above
Each city and municipality sets its rates within the statutory limits (lower up to 20% for municipalities, 21% for cities, 22% for large cities and county seats, 23% for the City of Zagreb; higher rate up to 30%, 31%, 32% and 33% respectively); 20% / 30% apply where no decision was made.
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
Lower rate by city and municipality, Dubrovnik-Neretva County 2026
| Item | Value |
|---|---|
| Blato (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Dubrovačko primorje (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Dubrovnik (city)City; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Janjina (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025; assisted area: tax on employment income of residents reduced by 50% | 20% |
| Konavle (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Korčula (city)City; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Kula Norinska (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Lastovo (municipality)Municipality; higher rate 30%; decision NN 33/25, applies from 1 March 2025; unchanged from 2025 | 20% |
| Lumbarda (municipality)Municipality; higher rate 30%; decision NN 157/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Metković (city)City; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Mljet (municipality)Municipality; higher rate 27%; decision NN 30/25, applies from 1 March 2025; unchanged from 2025 | 20% |
| Opuzen (city)City; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Orebić (municipality)Municipality; higher rate 30%; decision NN 157/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Ploče (city)City; higher rate 30%; decision NN 146/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Pojezerje (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Slivno (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Smokvica (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Ston (municipality)Municipality; higher rate 30%; decision NN 152/24, applies from 1 March 2025; unchanged from 2025 | 20% |
| Trpanj (municipality)Municipality; higher rate 30%; decision NN 140/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Vela Luka (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Zažablje (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025; assisted area: tax on employment income of residents reduced by 50% | 20% |
| Župa dubrovačka (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
Basis: Annual tax base up to €60,000 (€5,000 a month in payroll)
The rates of the taxpayer's place of residence (prebivalište or uobičajeno boravište) apply.
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
Higher rate by city and municipality, Dubrovnik-Neretva County 2026
| Item | Value |
|---|---|
| Blato (municipality)Lower rate 20% | 30% |
| Dubrovačko primorje (municipality)Lower rate 20% | 30% |
| Dubrovnik (city)Lower rate 20% | 30% |
| Janjina (municipality)Lower rate 20% | 30% |
| Konavle (municipality)Lower rate 20% | 30% |
| Korčula (city)Lower rate 20% | 30% |
| Kula Norinska (municipality)Lower rate 20% | 30% |
| Lastovo (municipality)Lower rate 20% | 30% |
| Lumbarda (municipality)Lower rate 20% | 30% |
| Metković (city)Lower rate 20% | 30% |
| Mljet (municipality)Lower rate 20% | 27% |
| Opuzen (city)Lower rate 20% | 30% |
| Orebić (municipality)Lower rate 20% | 30% |
| Ploče (city)Lower rate 20% | 30% |
| Pojezerje (municipality)Lower rate 20% | 30% |
| Slivno (municipality)Lower rate 20% | 30% |
| Smokvica (municipality)Lower rate 20% | 30% |
| Ston (municipality)Lower rate 20% | 30% |
| Trpanj (municipality)Lower rate 20% | 30% |
| Vela Luka (municipality)Lower rate 20% | 30% |
| Zažablje (municipality)Lower rate 20% | 30% |
| Župa dubrovačka (municipality)Lower rate 20% | 30% |
Basis: Part of the annual tax base above €60,000
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
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Official sources
- 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
- 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 s podacima o broju stanovnika ... prema Popisu stanovništva 2021. godine (PDF, 13 pages) · retrieved 2026-11-11
- Porezna uprava: Posebne olakšice (Vukovar i I. skupina područja JLS) · retrieved 2026-11-11
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