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) 211.83
10. Tax refund for payment per tax assessment (8 + 9) 1,827.91
11. Total net income (3 + 8) 33,793.40