Taxes
Croatia — Tax: Income Tax
Croatian income tax has a lower rate band up to EUR 60,000 a year and a higher band above, with rates set locally between 15% and 33% and a basic allowance of EUR 600 a month.
VerifiedGovernment / official sourcePorezna uprava — Income tax general rules, rates and personal allowanceLast reviewed: 2026-10-23
Key facts
- The Tax Administration sets the lower-rate band at EUR 60,000 a year (EUR 5,000 a month); the EUR 50,400 figure on the Invest Croatia page appears outdated.
- Local governments set the lower rate between 15% and 23% and the higher rate between 25% and 33%; the default if none is set is 20% up to the threshold and 30% above.
- The basic personal allowance is EUR 600 a month (EUR 560 appears on older text), increased for dependants or disability.
- Surtax caps are listed on the Tax Administration surtax page but a Ministry of Finance presentation says the surtax was abolished from 2024; check current law.
Steps
- Determining Tax Residency — Croatian tax authorities use a test of habitual residence or a centre of vital interests to determine tax residency. This can be complex to navigate, and more research is needed to provide guidance on this topic.
- Calculating Taxable Income — Taxable income includes salary, self-employment income, and capital gains. However, the specifics of how these are calculated can be complex and may require professional advice.
- Filing Taxes — Tax returns must be filed within 9 months of the end of the tax year. However, more research is needed to provide guidance on how to do this as an expat or local in Croatia.