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Croatia
Individual - Sample personal income tax calculation
Last reviewed - 30 June 2023
Assumptions
This is a sample tax calculation for 2023.
Basic personal tax deduction is applicable.
Zagreb municipal tax levied at the rate of 18% is applicable.
Annual gross employment income amounts to EUR 48,417.28 (employee's social security contributions amount to EUR 9,683.46; tax prepayments amount to EUR 10,086.93).
Employment income from abroad amounts to EUR 3,530.43 (income is not subject to social security contributions; foreign tax prepayments amount to EUR 211.83).
Calculation
No.
Tax calculation
EUR
1.
Total annual gross income (1.1 + 1.2 + 1.3 + 1.4)
51,947.71
1.1. Gross income from employment
48,417.28
1.2. Gross income from self-employment
0.00
1.3. Gross other income
0.00
1.4. Gross employment income from abroad
3,530.43
2.
Deductions (e.g. employee's social security contributions)
(9,683.46)
3.
Total annual income (1 + 2)
42,264.25
4.
Personal allowance (i.e. non-taxable portion of income)
(6,370.80)
5.
Annual tax base (3 + 4)
35,893.45
6.
Total amount of tax liability (6.1 + 6.2)
(7,178.69)
6.1. Tax at the rate of 20% (360,000 x 20%)
7,178.69
6.2. Tax at the rate of 30% (over 360,000 x 30%)
0.00
7.
Amount of municipal tax liability (rate 18%)
(1,292.16)
8.
Total amount of tax and municipal tax liability (6 + 7)
(8,470.85)
9.
Total amount of tax and municipal tax prepayments (9.1 + 9.2)
10,298.76
9.1. Total tax and municipal tax local prepayments
10,086.93
9.2. Total tax foreign prepayments (foreign tax credit)
