Primorje-Gorski Kotar County tax tables 2026
The figures set by or for Primorje-Gorski Kotar 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
Primorje-Gorski Kotar County (Primorsko-goranska županija): income tax rates 2026
| Item | Value |
|---|---|
| CitiesSource: demografijaimladi.gov.hr · retrieved 2026-11-11 | 14 |
| MunicipalitiesSource: demografijaimladi.gov.hr · retrieved 2026-11-11 | 22 |
| Lower rates in the county | 15% to 21% |
| Higher rates in the county | 25% to 31% |
| Units at the default 20% / 30% | 30 |
| Units that changed a rate for 2026 | 1 |
| County seat Rijeka: lower rate | 20% |
| County seat Rijeka: higher rate | 25% |
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, Primorje-Gorski Kotar County 2026
| Item | Value |
|---|---|
| Bakar (city)City; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Baška (municipality)Municipality; higher rate 25%; decision NN 143/23, applies from 1 January 2024; unchanged from 2025 | 15% |
| Brod Moravice (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Cres (city)City; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Crikvenica (city)City; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Čabar (city)City; higher rate 30%; decision NN 35/25, applies from 1 March 2025; unchanged from 2025 | 19% |
| Čavle (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Delnice (city)City; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Dobrinj (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Fužine (municipality)Municipality; higher rate 30%; decision NN 157/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Jelenje (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Kastav (city)City; higher rate 31%; decision NN 34/25, applies from 1 March 2025; unchanged from 2025 | 20% |
| Klana (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Kostrena (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Kraljevica (city)City; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Krk (city)City; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Lokve (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Lopar (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Lovran (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Mali Lošinj (city)City; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Malinska-Dubašnica (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Matulji (municipality)Municipality; higher rate 30%; decision NN 33/25, applies from 1 March 2025; unchanged from 2025 | 20% |
| Mošćenička Draga (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Mrkopalj (municipality)Municipality; higher rate 30%; decision NN 154/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Novi Vinodolski (city)City; higher rate 30%; decision NN 147/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Omišalj (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Opatija (city)City; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Punat (municipality)Municipality; higher rate 30%; decision NN 148/23, applies from 1 January 2024; unchanged from 2025 | 15% |
| Rab (city)City; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Ravna Gora (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Rijeka (city)City; higher rate 25%; decision NN 149/25, applies from 1 January 2026; 2025: 22% / 32% | 20% |
| Skrad (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Vinodolska općina (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Viškovo (municipality)Municipality; higher rate 30%; decision NN 153/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Vrbnik (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 2025 | 20% |
| Vrbovsko (city)City; higher rate 31%; decision NN 34/25, applies from 1 March 2025; unchanged from 2025 | 21% |
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, Primorje-Gorski Kotar County 2026
| Item | Value |
|---|---|
| Bakar (city)Lower rate 20% | 30% |
| Baška (municipality)Lower rate 15% | 25% |
| Brod Moravice (municipality)Lower rate 20% | 30% |
| Cres (city)Lower rate 20% | 30% |
| Crikvenica (city)Lower rate 20% | 30% |
| Čabar (city)Lower rate 19% | 30% |
| Čavle (municipality)Lower rate 20% | 30% |
| Delnice (city)Lower rate 20% | 30% |
| Dobrinj (municipality)Lower rate 20% | 30% |
| Fužine (municipality)Lower rate 20% | 30% |
| Jelenje (municipality)Lower rate 20% | 30% |
| Kastav (city)Lower rate 20% | 31% |
| Klana (municipality)Lower rate 20% | 30% |
| Kostrena (municipality)Lower rate 20% | 30% |
| Kraljevica (city)Lower rate 20% | 30% |
| Krk (city)Lower rate 20% | 30% |
| Lokve (municipality)Lower rate 20% | 30% |
| Lopar (municipality)Lower rate 20% | 30% |
| Lovran (municipality)Lower rate 20% | 30% |
| Mali Lošinj (city)Lower rate 20% | 30% |
| Malinska-Dubašnica (municipality)Lower rate 20% | 30% |
| Matulji (municipality)Lower rate 20% | 30% |
| Mošćenička Draga (municipality)Lower rate 20% | 30% |
| Mrkopalj (municipality)Lower rate 20% | 30% |
| Novi Vinodolski (city)Lower rate 20% | 30% |
| Omišalj (municipality)Lower rate 20% | 30% |
| Opatija (city)Lower rate 20% | 30% |
| Punat (municipality)Lower rate 15% | 30% |
| Rab (city)Lower rate 20% | 30% |
| Ravna Gora (municipality)Lower rate 20% | 30% |
| Rijeka (city)Lower rate 20% | 25% |
| Skrad (municipality)Lower rate 20% | 30% |
| Vinodolska općina (municipality)Lower rate 20% | 30% |
| Viškovo (municipality)Lower rate 20% | 30% |
| Vrbnik (municipality)Lower rate 20% | 30% |
| Vrbovsko (city)Lower rate 21% | 31% |
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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