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Croatia
Individual - Sample personal income tax calculation
Last reviewed - 14 July 2022
Assumptions
This is a sample tax calculation for 2022.
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)
(54,088.00)
6.1. Tax at the rate of 20% (360,000 x 20%)
54,088.00
6.2. Tax at the rate of 30% (over 360,000 x 30%)
0.00
7.
Amount of municipal tax liability (rate 18%)
(9,735.84)
8.
Total amount of tax and municipal tax liability (6 + 7)
(63,823.84)
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 (foreign tax credit)
