Croatia

Individual - Sample personal income tax calculation

Last reviewed - 30 June 2025

Assumptions

  • This is a sample tax calculation for 2025.
  • Basic personal tax deduction is applicable.
  • Progressive tax rates for Zagreb are applicable.
  • Annual gross employment income amounts to EUR 48,000 (employee's social security contributions amount to EUR 9,600; tax prepayments amount to EUR 9,500).
  • Employment income from abroad amounts to EUR 4,000 (income is not subject to social security contributions; foreign tax prepayments amount to EUR 200).

Calculation

No. Tax calculation EUR 
1. Total annual gross income (1.1 + 1.2 + 1.3 + 1.4) 52,000.00
1.1. Gross income from employment 48,000.00
1.2. Gross income from self-employment 0.00
1.3. Gross other income 0.00
1.4. Gross employment income from abroad 4,000.00
2. Deductions (e.g. employee's social security contributions) (9,600.00)
3. Total annual income (1 + 2) 42,400.00
4. Personal allowance (i.e. non-taxable portion of income) (7,200.00)
5. Annual tax base (3 + 4) 35,200.00
6. Total amount of tax liability (6.1 + 6.2) (8,096.00)
6.1. Lower tax rate of 23% (60,000 x 23%) 8,096.00
6.2. Higher tax rate of 33% (over 60,000 x 33%) 0.00
7. Total amount of tax prepayments (7.1 + 7.2) 9,700.00
7.1. Total tax local prepayments 9,500.00
7.2. Total tax foreign prepayments (foreign tax credit) 200.00
8. Tax refund for payment per tax assessment (6. + 7.) 1,604.00
9. Total net income (3. - 6.) 34,304.00