Income tax
Since 2024 the local surtax (prirez) is abolished; each local self-government unit sets its own lower and higher income-tax rate. The lower rate applies up to a monthly tax-base threshold, the higher rate above it. The calculator offers a municipality picker, the statutory default, and a manual rate entry. Rates shown are those in force for 2026.
Why tax depends on your city: the 2024 reform
Until 2024, income tax carried a surtax (prirez) — a local tax each city or municipality set as a percentage of the tax itself. The reform abolished the surtax, and instead each local self-government unit (a municipality, a city, or the City of Zagreb) now sets its own lower and higher income-tax rate directly, within statutory ranges. The amount you pay therefore depends on where you are resident — the same gross salary carries a different tax in two places.
That is why this calculator does not apply one “Croatian” rate: such a figure would be wrong for most people. Instead you pick your municipality or city, and if it is not listed, you can enter your unit’s two rates manually.
Two rates: lower and higher
Income tax has two rates. The lower rate applies to a monthly tax base up to 5.000,00 €, and the higher rate to the part of the base above that threshold. The tax base is not gross pay: it is income after pension contributions and after the personal allowance, so in practice the higher rate only reaches relatively high salaries.
If a unit passes no decree of its own, the statutory default rates apply — 20 % (lower) and 30 % (higher). The City of Zagreb, the largest unit, has higher rates — 23 % lower and 33 % higher — and that is the calculator’s default selection.
Rate ranges by category of unit
The law does not let each unit set any rate it likes; it prescribes ranges that depend on the unit’s size and type. Smaller municipalities have lower permitted ceilings, large cities and county seats somewhat higher, and the City of Zagreb the highest — its verified rates, 23 % / 33 %, sit at the top of the range. In every category the lower and higher rate move within a band, and the unit chooses where within it to place its two rates. For the exact range and rate of a specific unit, the tax authority’s list and the unit’s own decree are authoritative.
The table shows the rates checked against the source (Grad Zagreb and the statutory default) plus a selection of larger cities whose rates come from a consolidated list rather than each city’s own decree. The lower rate applies up to a monthly base of 5.000,00 €, the higher rate above it.
| Local self-government unit | Lower rate | Higher rate |
|---|---|---|
| Ostale JLS (zakonski zadano)verified | 20 % | 30 % |
| Grad Zagrebverified | 23 % | 33 % |
| Splitcheck | 21,5 % | 32 % |
| Rijekacheck | 20 % | 25 % |
| Osijekcheck | 20 % | 30 % |
| Zadarcheck | 20 % | 30 % |
| Velika Goricacheck | 20 % | 30 % |
| Slavonski Brodcheck | 20 % | 30 % |
| Pulacheck | 22 % | 32 % |
| Karlovaccheck | 19 % | 29 % |
| Varaždincheck | 21 % | 32 % |
| Šibenikcheck | 20 % | 30 % |
| Sisakcheck | 21,6 % | 31,6 % |
| Dubrovnikcheck | 20 % | 30 % |
| Samoborcheck | 18 % | 27 % |
| Bjelovarcheck | 18 % | 25 % |
An honest note on per-city rates
Only Grad Zagreb and the statutory default are checked against the source. The rates for the other cities in the table are taken from a consolidated list and not against each city’s individual decree, so check your own unit’s rate before you make a decision from it. Croatia has more than 500 local self-government units, each with its own two rates; no list here is complete.
If your unit is not in the menu, or you are unsure of the rate, choose “Custom” in the calculator and enter your unit’s lower and higher rate, then verify the official value on the tax authority’s list of rates by local self-government unit.
The result is an estimate — for an official calculation, turn to your employer or the Tax Administration.