DoubleTaxationTaxes on salary: Croatia preliminary data
How much income tax and social contributions are paid on a salary in Croatia, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | €60,001 |
|---|---|
| Income tax | €9,384 |
| Employee contributions | €12,000 |
| Take-home pay | €38,616 |
| Employer contributions and payroll taxes | €9,900 |
| Employer's labour cost | €69,901 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 | €60,000 | €120,000 |
|---|---|---|---|
| Sole proprietor | €13,167 48.8 % | €27,990 51.8 % | €59,557 55.1 % |
| Company | €5,616 20.8 % | €11,232 20.8 % | €22,464 20.8 % |
| Sole proprietor · Paušalno oporezivanje samostalnih djelatnosti (obrtnik paušalist): EUR 0.00-11,300.00 | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Paušalno oporezivanje samostalnih djelatnosti (obrtnik paušalist): EUR 11,300.01-15,300.00 | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Paušalno oporezivanje samostalnih djelatnosti (obrtnik paušalist): EUR 15,300.01-19,900.00 | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Paušalno oporezivanje samostalnih djelatnosti (obrtnik paušalist): EUR 19,900.01-30,600.00 | €551 2.0 % | above the regime's limit | above the regime's limit |
| Sole proprietor · Paušalno oporezivanje samostalnih djelatnosti (obrtnik paušalist): EUR 30,600.01-40,000.00 | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Paušalno oporezivanje samostalnih djelatnosti (obrtnik paušalist): EUR 40,000.01-50,000.00 | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Paušalno oporezivanje samostalnih djelatnosti (obrtnik paušalist): EUR 50,000.01-60,000.00 | above the regime's limit | above the regime's limit | above the regime's limit |
Special tax regimes
Porezno oslobođenje za povratnike (exemption for returnees)
For people relocating · rate 0.0 %
Who: Croatian citizens (also emigrants and their descendants) who lived abroad continuously for at least 2 years (not posted by a Croatian employer) and registered residence in Croatia from 1 Jan 2025.
100% reduction of annual income tax on salary income for 5 years.
Legal basis: Zakon o porezu na dohodak (amendments in force 1 Jan 2025)
Umanjenje godišnjeg poreza za mlade (youth reduction)
For employees
Who: Young employees resident in Croatia; applied through the annual tax assessment.
Annual income tax on salary reduced by 100% up to age 25 and by 50% from age 26 to 30, for a base up to EUR 60,000.
Legal basis: Zakon o porezu na dohodak
Oslobođenje primitaka digitalnih nomada (digital nomads)
For people relocating · rate 0.0 %
Who: Third-country nationals with temporary stay in Croatia as digital nomads (Aliens Act) who work through communication technology for an employer or own company not registered in Croatia and do not work for Croatian employers.
Income received by a digital nomad for work done for a foreign employer or own foreign company is exempt from Croatian income tax.
Legal basis: Zakon o porezu na dohodak (amendment in force 1 Jan 2021, 5th round of tax reform)
Tax residence
The tax residence check does not cover Croatia yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 1.000012 EUR (ECB euro reference rate, 02/01/2026) ↗
Sources
- Porezna uprava — Radnik (salary taxation, personal allowance, youth and returnee reductions, contributions)
- Porezna uprava — Porezne izmjene 2025 (EUR 600 allowance, EUR 60,000 threshold, local rate ranges)
- Narodne novine 150/2025 — Naredba o iznosima osnovica za obračun doprinosa za 2026. godinu
- Porezna uprava — Obrtnici paušalisti
- Porezna uprava — Povratnici/primici iz inozemstva
- OECD Tax Database — Corporate income tax rates (CIT), 2026
- Porezna uprava — Porez na dobit (rates 10% up to EUR 1,000,000 revenue / 18%)
- Porezna uprava — Oporezivanje kapitala (dividends, profit shares and interest taxed by final withholding at 12%)
- Porezna uprava — Porezne promjene od 1. siječnja 2021. (digital nomad income exempt)
Data checked: 08/11/2026. An indicative calculation for a typical case. Not tax advice.