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CROATIA / SPLIT-DALMATIA COUNTY / TAX TABLES / 2026

Split-Dalmatia County tax tables 2026

The figures set by or for Split-Dalmatia County for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for Croatia are on the national page.

In force
2026-01-01 to 2026-12-31
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Income tax

Income tax

Split-Dalmatia County (Splitsko-dalmatinska županija): income tax rates 2026

ItemValue
CitiesSource: demografijaimladi.gov.hr · retrieved 2026-11-1116
MunicipalitiesSource: demografijaimladi.gov.hr · retrieved 2026-11-1139
Lower rates in the county15% to 21.5%
Higher rates in the county25% to 32%
Units at the default 20% / 30%39
Units that changed a rate for 20263
County seat Split: lower rate21.5%
County seat Split: higher rate32%

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, Split-Dalmatia County 2026

ItemValue
Baška Voda (municipality)Municipality; higher rate 27%; decision NN 151/23, applies from 1 January 2024; unchanged from 202517%
Bol (municipality)Municipality; higher rate 30%; decision NN 153/23, applies from 1 January 2024; unchanged from 202520%
Brela (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 202520%
Cista Provo (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%
Dicmo (municipality)Municipality; higher rate 30%; decision NN 144/23, 33/25, applies from 1 March 2025; unchanged from 202520%
Dugi Rat (municipality)Municipality; higher rate 30%; decision NN 157/23, applies from 1 January 2024; unchanged from 202520%
Dugopolje (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 202520%
Gradac (municipality)Municipality; higher rate 30%; decision NN 152/24, applies from 1 March 2025; unchanged from 202520%
Hrvace (municipality)Municipality; higher rate 30%; decision NN 153/23, applies from 1 January 2024; unchanged from 202520%
Hvar (city)City; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 202520%
Imotski (city)City; higher rate 25%; decision NN 156/23, applies from 1 January 2024; unchanged from 202520%
Jelsa (municipality)Municipality; higher rate 30%; decision NN 35/25, applies from 1 March 2025; unchanged from 202520%
Kaštela (city)City; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 202520%
Klis (municipality)Municipality; higher rate 30%; decision NN 155/24, applies from 1 January 2025; unchanged from 202520%
Komiža (city)City; higher rate 30%; decision NN 156/23, applies from 1 January 2024; unchanged from 202520%
Lećevica (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 202520%
Lokvičići (municipality)Municipality; higher rate 30%; decision NN 157/23, applies from 1 January 2024; unchanged from 2025; assisted area: tax on employment income of residents reduced by 50%20%
Lovreć (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 202520%
Makarska (city)City; higher rate 31%; decision NN 33/25, applies from 1 March 2025; unchanged from 202518%
Marina (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 202520%
Milna (municipality)Municipality; higher rate 30%; decision NN 35/25, applies from 1 March 2025; unchanged from 202520%
Muć (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 202520%
Nerežišća (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 202520%
Okrug (municipality)Municipality; higher rate 30%; decision NN 146/23, applies from 1 January 2024; unchanged from 202520%
Omiš (city)City; higher rate 31%; decision NN 33/25, applies from 1 March 2025; unchanged from 202521%
Otok (municipality)Municipality; higher rate 27%; decision NN 148/25, applies from 1 January 2026; 2025: 20% / 30%17%
Podbablje (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 202520%
Podgora (municipality)Municipality; higher rate 30%; decision NN 158/23, 35/25, applies from 1 March 2025; unchanged from 202518%
Podstrana (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 202520%
Postira (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 202520%
Prgomet (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%
Primorski Dolac (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 202520%
Proložac (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 202520%
Pučišća (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 202520%
Runovići (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 202520%
Seget (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 202520%
Selca (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 202520%
Sinj (city)City; higher rate 30%; decision NN 152/23, applies from 1 January 2024; unchanged from 202518%
Solin (city)City; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 202520%
Split (city)City; higher rate 32%; decision NN 150/23, 35/25, applies from 1 March 2025; unchanged from 202521.5%
Stari Grad (city)City; higher rate 31%; decision NN 35/25, applies from 1 March 2025; unchanged from 202520%
Sućuraj (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%
Supetar (city)City; higher rate 31%; decision NN 35/25, applies from 1 March 2025; unchanged from 202520.5%
Sutivan (municipality)Municipality; higher rate 30%; decision NN 35/25, applies from 1 March 2025; unchanged from 202520%
Šestanovac (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 202520%
Šolta (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 202520%
Trilj (city)City; higher rate 30%; decision NN 141/24, applies from 1 January 2025; unchanged from 202515%
Trogir (city)City; higher rate 31%; decision NN 33/25, applies from 1 March 2025; unchanged from 202521%
Tučepi (municipality)Municipality; higher rate 30%; decision NN 148/25, applies from 1 January 2026; 2025: 20% / 30%17%
Vis (city)City; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 202520%
Vrgorac (city)City; higher rate 25%; decision NN 34/25, applies from 1 March 2025; unchanged from 202521%
Vrlika (city)City; higher rate 28%; decision NN 144/25, applies from 1 January 2026; 2025: 20% / 30%18%
Zadvarje (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 202520%
Zagvozd (municipality)Municipality; higher rate 30%; decision NN 114/23, applies from 1 January 2024; unchanged from 202520%
Zmijavci (municipality)Municipality; higher rate 25%; decision NN 136/24, applies from 1 January 2025; unchanged from 202520%

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, Split-Dalmatia County 2026

ItemValue
Baška Voda (municipality)Lower rate 17%27%
Bol (municipality)Lower rate 20%30%
Brela (municipality)Lower rate 20%30%
Cista Provo (municipality)Lower rate 20%30%
Dicmo (municipality)Lower rate 20%30%
Dugi Rat (municipality)Lower rate 20%30%
Dugopolje (municipality)Lower rate 20%30%
Gradac (municipality)Lower rate 20%30%
Hrvace (municipality)Lower rate 20%30%
Hvar (city)Lower rate 20%30%
Imotski (city)Lower rate 20%25%
Jelsa (municipality)Lower rate 20%30%
Kaštela (city)Lower rate 20%30%
Klis (municipality)Lower rate 20%30%
Komiža (city)Lower rate 20%30%
Lećevica (municipality)Lower rate 20%30%
Lokvičići (municipality)Lower rate 20%30%
Lovreć (municipality)Lower rate 20%30%
Makarska (city)Lower rate 18%31%
Marina (municipality)Lower rate 20%30%
Milna (municipality)Lower rate 20%30%
Muć (municipality)Lower rate 20%30%
Nerežišća (municipality)Lower rate 20%30%
Okrug (municipality)Lower rate 20%30%
Omiš (city)Lower rate 21%31%
Otok (municipality)Lower rate 17%27%
Podbablje (municipality)Lower rate 20%30%
Podgora (municipality)Lower rate 18%30%
Podstrana (municipality)Lower rate 20%30%
Postira (municipality)Lower rate 20%30%
Prgomet (municipality)Lower rate 20%30%
Primorski Dolac (municipality)Lower rate 20%30%
Proložac (municipality)Lower rate 20%30%
Pučišća (municipality)Lower rate 20%30%
Runovići (municipality)Lower rate 20%30%
Seget (municipality)Lower rate 20%30%
Selca (municipality)Lower rate 20%30%
Sinj (city)Lower rate 18%30%
Solin (city)Lower rate 20%30%
Split (city)Lower rate 21.5%32%
Stari Grad (city)Lower rate 20%31%
Sućuraj (municipality)Lower rate 20%30%
Supetar (city)Lower rate 20.5%31%
Sutivan (municipality)Lower rate 20%30%
Šestanovac (municipality)Lower rate 20%30%
Šolta (municipality)Lower rate 20%30%
Trilj (city)Lower rate 15%30%
Trogir (city)Lower rate 21%31%
Tučepi (municipality)Lower rate 17%30%
Vis (city)Lower rate 20%30%
Vrgorac (city)Lower rate 21%25%
Vrlika (city)Lower rate 18%28%
Zadvarje (municipality)Lower rate 20%30%
Zagvozd (municipality)Lower rate 20%30%
Zmijavci (municipality)Lower rate 20%25%

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

All Croatia tax tables 2026 →

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Official sources

  1. porezna-uprava.gov.hrPorezna 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
  2. porezna-uprava.gov.hrPorezna uprava: Tablica poreznih stopa godišnjeg poreza na dohodak za 2025. godinu (stanje 1. ožujka 2025.) · retrieved 2026-11-11
  3. demografijaimladi.gov.hrMinistarstvo demografije i mladih: Popis jedinica lokalne samouprave s podacima o broju stanovnika ... prema Popisu stanovništva 2021. godine (PDF, 13 pages) · retrieved 2026-11-11
  4. porezna-uprava.gov.hrPorezna uprava: Posebne olakšice (Vukovar i I. skupina područja JLS) · retrieved 2026-11-11

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