Frequently asked questions

Gross salary is the figure in your contract, before deductions. Net salary is what actually reaches your account: pension contributions come out of gross first (MIO 1st and 2nd pillar, 20 % in total), then income tax on income after contributions and the personal allowance. Health insurance does not reduce net — the employer pays it on top of gross.

Because each local self-government unit sets its own lower and higher income-tax rate. Since 2024 the surtax (prirez) is abolished, and municipalities and cities set their two rates directly. Grad Zagreb has 23 % lower and 33 % higher, while the statutory default is 20 % / 30 % — so the same gross carries a different tax depending on the unit.

MIO 1st pillar (15 %) is generational solidarity — it funds current pensions. MIO 2nd pillar (5 %) is funded personal savings in your own account in a mandatory fund. Together they make 20 %, the total pension contribution deducted from gross pay.

No. Health insurance (16,5 %) is paid by the employer on top of your gross pay and does not reduce your net. Gross plus health is called Bruto 2, the total employer cost. Only 20 % of pension contributions and income tax come out of your pay.

Bruto 2 is the total cost your employer bears for your work: your gross salary plus the health insurance the employer pays on top. Bruto 2 is not the figure your net is calculated from — your net starts from gross. The calculator shows Bruto 2 as a separate row so the two are not confused.

Yes. People up to 25 have their annual tax reduced by 100 %, and those aged 26 to 30 by 50 % of the tax at the lower rate. But the relief is granted only in the annual settlement the tax authority runs automatically, not at the monthly payout. That is why the monthly net does not depend on age, and the difference is returned as an annual refund.

Because the minimum wage (1.050,00 € gross for 2026) falls within the band where the 1st-pillar pension base is reduced for low salaries (čl. 21.a). Thanks to that reduction the pension contribution is lower, so net is higher than a simple percentage of gross would show.

The basic personal allowance is 600,00 € per month and lowers the tax base before tax is charged. It is increased by coefficients for dependent members, children (by order) and disability. For a fourth and further child, check the sequence of coefficients with the Tax Administration.

Pension contributions are charged up to a maximum monthly base of 11.958,00 € (2026). On the part of gross above that base, the pension contribution no longer applies.

This is an independent calculator, not an official tool. The rates are those in force for 2026, checked against the official sources with a source given for each, but the result is an estimate rather than an actual payroll calculation. The rates for individual cities come from a consolidated list — for an official amount, check with your employer or the Tax Administration.