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Croatia
Individual - Sample personal income tax calculation
Last reviewed - 30 July 2020Assumptions
- 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 |
