Croatia

Individual - Sample personal income tax calculation

Last reviewed - 20 February 2020

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).

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