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Croatia
Individual - Sample personal income tax calculation
Last reviewed - 02 January 2024
Assumptions
This is a sample tax calculation for 2024.
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)
(6,720.00)
5.
Annual tax base (3 + 4)
35,680.00
6.
Total amount of tax liability (6.1 + 6.2)
(8,420.48)
6.1. Lower tax rate of 23.60% (50,400 x 23.60%)
8,420.48
6.2. Higher tax rate of 35.40% (over 50,400 x 35.40%)
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.)
