Croatia Personal income tax
Croatia has 2 tax bands on the calendar held here, in force from 1 Jan 2025. Last checked against the official source on 10 Aug 2026.
Personal income tax brackets for Croatia. Croatia has no single national rate: each municipality and city sets its own lower and higher rate within statutory ranges around a national threshold, so the served value is the statutory DEFAULT schedule and the variants carry named units' own rates.
| Current value | 2 entries — see the API for the full schedule |
|---|---|
| In force from | 2025-01-01 |
| Official source | Zakon o porezu na dohodak (NN 115/16 … 152/24), čl. 19 (annual threshold EUR 60,000), čl. 19.a st. 2 (unit rate ranges), čl. 19.a st. 5 (default rates where a unit has adopted no decision), čl. 14 st. 1 (basic personal allowance EUR 600/month); rates decentralised to local units by NN 114/23 from 1 January 2024, ranges/threshold/allowance revised by NN 152/24 from 1 January 2025; unchanged for 2026. Per-unit rates: Porezna uprava, 'Stope godišnjeg poreza na dohodak za 2026. godinu' (official table of all 591 units' decisions). |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
STRUCTURE, NOT A NATIONAL RATE: since 1 January 2024 (NN 114/23) each of Croatia's ~556 municipalities and cities sets its own lower and higher income-tax rate by local decision (odluka), within statutory ranges that depend on the unit's tier — Zagreb 15-23% lower / 25-33% higher; large cities (>35,000 inhabitants or county seats) 15-22 / 25-32; other cities 15-21 / 25-31; municipalities 15-20 / 25-30 (čl. 19.a st. 2 as revised by NN 152/24). The rates apply below and above the NATIONAL annual threshold of EUR 60,000 of taxable income (čl. 19, raised from EUR 50,400 by NN 152/24 with effect 1 January 2025). Where a unit adopts no decision, the statutory defaults of 20% and 30% apply (čl. 19.a st. 5) — that default schedule is the value served here, and the variants carry named units. The basic personal allowance (osnovni osobni odbitak) is EUR 600/month (čl. 14 st. 1, raised from EUR 560 with effect 1 January 2025); bracket rates apply to taxable income after allowances. Traps: (1) prirez (the municipal surtax on the tax) was ABOLISHED by NN 114/23 with effect 1 January 2024 — any prirez percentage is stale by two regimes. (2) The 2024-era ranges (e.g. Zagreb 15-23.6 / 25-35.4) were tightened by NN 152/24 — do not serve them for 2025 or later. (3) Unit decisions change with effect 1 January (the transitional 2025 decisions took effect 1 March 2025); 13 units changed rates for 1 January 2026, including Rijeka. The Tax Administration republishes the full 591-row table annually as an .xlsx — the page itself carries no rates, and the site requires a browser User-Agent (plain fetchers are refused). (4) Only the odluka table is authoritative per unit; 542 of ~556 units sit at or restate the 20/30 defaults, so the default variant is the right answer for most of the country but NOT for Zagreb or Split. (5) The Act was not amended after NN 152/24 for tax year 2026 — the 2026 changes are entirely local decisions.
Get it programmatically
curl https://euroref.dev/v1/hr/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/hr/income-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/hr/income-taxOther Croatia series: Policy interest rate · Value added tax (porez na dodanu vrijednost) · VAT registration threshold · National minimum wage (minimalna plaća) · Public holidays · Consumer price index (annual inflation) · Corporate income tax (porez na dobit) · Withholding tax rates · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory default interest (zatezne kamate)
The same figure elsewhere: Cyprus · Czech Republic · Denmark · Estonia · Finland · all 34