Croatia

Individual - Sample personal income tax calculation

Last reviewed - 30 December 2022

Assumptions

  • This is a sample tax calculation for 2022.
  • Basic personal tax deduction is applicable.
  • Zagreb municipal tax levied at the rate of 18% is applicable.
  • Annual gross employment income amounts to HRK 364,800 / EUR 48,417.28 (employee's social security contributions amount to HRK 72,960 / EUR 9,683.46; tax prepayments amount to HRK 76,000 / EUR 10,086.93).
  • Employment income from abroad amounts to HRK 26,600 / EUR 3,530.43 (income is not subject to social security contributions; foreign tax prepayments amount to HRK 1,596 / EUR 211.83).

Calculation

No. Tax calculation HRK EUR 
1. Total annual gross income (1.1 + 1.2 + 1.3 + 1.4) 391,400.00 51,947.71
1.1. Gross income from employment 364,800.00 48,417.28
1.2. Gross income from self-employment 0.00 0.00
1.3. Gross other income 0.00 0.00
1.4. Gross employment income from abroad 26,600.00 3,530.43
2. Deductions (e.g. employee's social security contributions) (72,960.00) (9,683.46)
3. Total annual income (1 + 2) 318,440.00 42,264.25
4. Personal allowance (i.e. non-taxable portion of income) (48,000.00) (6,370.80)
5. Annual tax base (3 + 4) 270,440.00 35,893.45
6. Total amount of tax liability (6.1 + 6.2) (54,088.00) (7,178.69)
6.1. Tax at the rate of 20% (360,000 x 20%) 54,088.00 7,178.69
6.2. Tax at the rate of 30% (over 360,000 x 30%) 0.00 0.00
7. Amount of municipal tax liability (rate 18%) (9,735.84) (1,292.16)
8. Total amount of tax and municipal tax liability (6 + 7) (63,823.84) (8,470.85)
9. Total amount of tax and municipal tax prepayments (9.1 + 9.2) 77,596.00 10,298.76
9.1. Total tax and municipal tax local prepayments 76,000.00 10,086.93
9.2. Total tax foreign prepayments (foreign tax credit) 1,596.00 211.83
10. Tax refund for payment per tax assessment (8 + 9) 13,772.16 1,827.91
11. Total net income (3 + 8) 254,616.16 33,793.40