INCOME TAX SURTAX

TAXPAYER

Representative body of a local self-government unit may, by virtue of a decision, proscribe payment of income tax to the income taxpayers from its jurisdiction. It belongs to the local self-government unit from the territory of residence or habitual residence of the income tax taxpayer.

TAX BASE / SUBJECT OF TAXATION

Income tax

RATE / AMOUNT

1. Municipality up to 10%
2. City with less than 30,000 residents up to 12%
3. City with more than 30,000 residents up to 15%
4. City of Zagreb up to 18%

REGULATIONS​

Local Taxes Act, Official Gazette 115/16, 101/17