1. A natural person who generates an income,
2. An heir of all tax liabilities arising from income which the deceased generated before his or her death. The heir is at the same time the income taxpayer for the income from inherited income sources.
1. income from employment (salary and pension),
2. income from self-employment,
3. income from property and property rights,
4. income from capital,
6. other income.
1. Resident is a natural person with permanent residence or habitual residence in the Republic of Croatia.
2. The resident is also a natural person without permanent residence or habitual residence in the Republic of Croatia, employed in the civil service of the Republic of Croatia and receiving salary on these grounds.
The non-resident is a natural person who has neither permanent residence nor habitual residence in the Republic of Croatia but has generated income in the Republic of Croatia which is taxed according to the provisions of the Value Added Tax Act.
TAXABLE AMOUNT/SUBJECT OF TAXATION
Taxable income of a resident is the total amount comprised of income from employment, income from self-employment, income from property and property rights, income from capital and other income which the resident has acquired in the country and abroad (world income principle), decreased by the basic personal allowance for residents.
Taxable income of a non-resident is the total amount comprised of income from employment, income from self-employment, income from property and property rights, income from capital, income from insurance and other income which the non-resident has acquired in the country (principle of domestic income), decreased by the basic personal allowance for non-residents.
Resident and non-resident
Income from self-employment activity, which the resident realises in the country and abroad, and non-resident in the country, shall be reduced by:
1. the amount of wages for newly employed persons,
2. the amount of the state aid for education and training and practical education for crafts according to special regulations,
3. the amount of expenses for research and development,
4. the loss carried forward, after deductions from items 1, 2, and 3, which the resident, on the basis of performing a self-employment activity realised in the country and abroad, and a non-resident in the country.
RATE / AMOUNT
24% up to HRK 360,000.00 (up to HRK 30,000.00 monthly)
36% above HRK 360,000.00 annually (above HRK 30,000.00 monthly)
table of personal allowances
Ordinance on Income Tax, 10/17, 106/18, 1/19, 80/19
Ordinance on flat-rate taxation of self-employment activities 1/17
Ordinance on renting and organising tourist accommodation which will be taxed in a flat-rate amount 1/19
Decision establishing the conditions and the manner of downloading income and receipts data from the Registry of income and receipts Official Gazette 20/17, 62/17