Impuestos del autónomo en Croatia (2026).

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The lump-sum income tax is 12% of a FIXED annual base set by the revenue bracket (not 12% of actual revenue), so it is modelled as a banded-fixed component whose amount is the already-computed 12% tax per bracket. Social contributions are a fixed monthly amount on the €797.20 base regardless of income and do not reduce the lump-sum base. Municipal surtax (prirez) was abolished nationally from 2024 and folded into local income-tax rates — it does not apply to the lump-sum tax. A 25% reduction of the lump-sum tax applies in Vukovar, designated assisted areas and Category-I islands (not modelled — default location assumed). Quarterly payment; VAT registration (>€60,000) forces a switch out of this regime.

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Models the two statutory levies only: 10% corporate profit tax then 12% dividend tax on the fully distributed after-tax profit (afterTax base = profit − corporate tax). It DELIBERATELY omits the director/board-member mandatory contributions (a company member who is a director must be insured; minimum monthly contribution base and rates apply), so the real burden of running a d.o.o. as a one-person consultancy is higher than shown — this is a floor. Also omits accounting costs and the €1M revenue boundary above which the rate is 18%. Included for completeness; for a €60k solo freelancer the paušalni obrt is far cheaper. Assumes all profit distributed annually.

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Income tax base = profit (receipts − expenses) − paid mandatory contributions − personal allowance (€600/mo). The €600 allowance is modelled as a notional deduction (reduces the tax base but is not a cash levy). Contributions are on a fixed prescribed base (€1,295.45/mo, coefficient 0.65 × average gross €1,993) — NOT on actual profit — for a sole activity; they are cash levies that also reduce the tax base. Rates modelled at the NATIONAL DEFAULT 20% up to €60,000 tax base and 30% above. Municipalities set their own within legal ranges (municipalities 15–20%/25–30%, cities up to 22%/32%, Zagreb 23%/33%); a Zagreb resident pays modestly more, not modelled here to keep one unambiguous default. Prirez (surtax) was abolished from 2024 and folded into these rates. Expenses and family allowances vary by taxpayer; examples assume a single person with the stated expenses. Net follows the engine convention net = gross − contributions − tax (expenses reduce bases, not net).