Croatia

Individual - Sample personal income tax calculation

Last reviewed - 30 July 2020

Assumptions

  • This is a sample tax calculation for 2020.
  • 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 (employee's social security contributions amount to HRK 72,960; tax prepayments amount to HRK 76,000).
  • Employment income from abroad amounts to HRK 26,600 (income is not subject to social security contributions; foreign tax prepayments amount to HRK 1,596).

Calculation

No. Tax calculation HRK
1. Total annual gross income (1.1 + 1.2 + 1.3 + 1.4) 391,400.00
1.1. Gross income from employment 364,800.00
1.2. Gross income from self-employment 0.00
1.3. Gross other income 0.00
1.4. Gross employment income from abroad 26,600.00
2. Deductions (e.g. employee's social security contributions) (72,960.00)
3. Total annual income (1 + 2) 318,440.00
4. Personal allowance (i.e. non-taxable portion of income) (48,000.00)
5. Annual tax base (3 + 4) 270,440.00
6. Total amount of tax liability (6.1 + 6.2) (64,905.60)
6.1. Tax at the rate of 24% (360,000 x 24%) 64,905.60
6.2. Tax at the rate of 36% (over 360,000 x 36%) 0.00
7. Amount of municipal tax liability (rate 18%) (11,683.01)
8. Total amount of tax and municipal tax liability (6 + 7) (76,588.61)
9. Total amount of tax and municipal tax prepayments (9.1 + 9.2) 77,596.00
9.1. Total tax and municipal tax local prepayments 76,000.00
9.2. Total tax foreign prepayments 1,596.00
10. Tax refund for payment per tax assessment (8 + 9) 1,007.39
11. Total net income (3 + 8) 241,851.39