Croatia Income Tax Calculator 2026
Calculate your Croatian taxes: Porez na dohodak + HZMO (pension) and HZZO (health) contributions
~$0
0 EUR
Effective rate: 0%
0 EUR
~20% (employee share)
0 EUR
Monthly: 0 EUR
Income Distribution
Effective total rate: 0%
Note: Croatia joined the eurozone on January 1, 2023. All amounts are in EUR.
Complete Guide to Croatian Taxation
Croatia has a relatively simple tax system with the Porez na dohodak (income tax). Since January 1, 2023, Croatia has been a member of the eurozone, simplifying financial transactions for expats. The Croatian tax system uses a progressive scale with two brackets, making it particularly attractive for middle-income workers.
2026 Tax Brackets (Porez na dohodak)
Croatian income tax uses a very simple two-bracket system:
- EUR 0 - EUR 50,400: 20% (standard rate)
- Above EUR 50,400: 30% (higher rate)
Note: A personal allowance (osobni odbitak) of EUR 560/month (EUR 6,720/year) applies, reducing the taxable base.
Prirez (Municipal Surtax)
Local Surtax: 0% to 18%
- Zagreb: 18% (maximum rate)
- Split, Rijeka, Osijek: 15%
- Other major cities: 10-12%
- Small municipalities: 0-10%
- This surtax applies on the income tax amount
Social Contributions (~20% employee share)
The Croatian social system is managed by two main institutions: HZMO (pension) and HZZO (health).
| Contribution | Employee Rate | Institution | Description |
|---|---|---|---|
| Mirovinsko osiguranje I (Pension 1st pillar) | 15% | HZMO | Pay-as-you-go pension |
| Mirovinsko osiguranje II (Pension 2nd pillar) | 5% | HZMO | Capitalized pension |
| Zdravstveno osiguranje (Health) | 0%* | HZZO | Paid by employer (16.5%) |
| Total Employee | 20% | - | Employer pays additional 16.5% |
*Health insurance is entirely paid by the employer in Croatia (16.5% of gross salary).
HZMO - Croatian Pension Insurance Institute
Hrvatski zavod za mirovinsko osiguranje
- 1st pillar (15%): Basic pay-as-you-go scheme
- 2nd pillar (5%): Mandatory capitalized savings in pension funds
- Retirement age: 65 years (progressively increasing)
- Minimum contribution: 15 years for minimum pension
- Average pension: approximately EUR 500-600/month
HZZO - Croatian Health Insurance Institute
Hrvatski zavod za zdravstveno osiguranje
- Universal coverage: Free basic care for all insured persons
- Co-payments: Variable co-pay depending on treatment
- Supplementary insurance: Approximately EUR 10-15/month (HZZO or private)
- Medications: Positive list (reimbursed) and negative list
- Quality of care: Good in major cities, variable elsewhere
Tax Benefits and Deductions
Osobni odbitak (Personal Allowance)
- Base amount: EUR 560/month (EUR 6,720/year)
- Children coefficient: +0.7 for 1st child, +1.0 for 2nd, +1.4 for 3rd, etc.
- Dependents: +0.7 per dependent family member
- Disability: +0.4 to +1.5 depending on disability level
Other Deductions
- Life insurance: Deductible up to EUR 2,650/year
- Voluntary pension savings: Deductible up to EUR 700/year
- Donations: Deductible up to 2% of annual income
- Unreimbursed healthcare costs: Deductible under conditions
France vs Croatia Comparison
| Criteria | France | Croatia |
|---|---|---|
| EUR 30,000 gross salary | ~EUR 23,000 net | ~EUR 21,500 net |
| Maximum marginal rate | 45% | 30% |
| Social contributions (employee) | ~22% | 20% |
| Currency | EUR | EUR (since 2023) |
| Withholding tax | Yes (2019+) | Yes (Predujam) |
| Cost of living (Zagreb vs Paris) | 100% | ~55-60% |
| Standard VAT | 20% | 25% |
Tax Return (Godisnja porezna prijava)
- Deadline: February 28 of the following year
- Mandatory if: multiple incomes, foreign income, capital gains, etc.
- System: e-Porezna (online tax portal)
- OIB: Personal identification number required (Osobni identifikacijski broj)
- Refund timeline: 2 to 3 months after filing
Digital Nomad Visa Regime
Croatian Digital Nomad Visa
- Duration: Up to 1 year (renewable)
- Minimum income required: EUR 2,540/month
- Tax benefit: No Croatian tax on foreign income for 1 year
- Conditions: Work for a foreign company or self-employed
- Insurance: International health insurance required
Croatia, a eurozone member since 2023, attracts digital nomads with its dedicated visa. Compare its simple two-bracket system with neighbouring European countries.