​TAXPAYER ​Those liable to pay income tax who have a domicile or a common residence in the area of the commune/municipality that has prescribed the obligation to pay the tax.
​TAX BASE The amount of income tax.
A commune at the rate of up to 10%
A city with a population below 30,000 at a rate of up to 12%
A city with a population over 30,000 at a rate of up to 15%
The city of Zagreb at a rate of up to 30%

City / Municipality Rate
​TAX REGULATIONS The Law Concerning the Financing of Units of Local Government and Regional Self-Government (Official Gazette of RC 'Narodne novine' No. 117/93, 33/00, 73/00, 59/01, 107/01, 117/01 - correction, 150/02, 147/03, 132/06, 73/08, 25/12,147/14,100/15,115/16). Croatian Constitutional Court Decision (Official Gazette of RC 'Narodne novine' No 26/07).
A decision of the city or commune concerning city or commune taxes.