Croatia - Tax Guide for Freelance Contractors
Welcome to our guide to Croatian Taxation. You will find a wealth of information which will be useful if you plan to work in, or place consultants in, Croatia.
Our tax guides give a general overview of the actual taxation rates and rules at the time of writing. There are of course many ways to legally reduce tax or social security burdens in Croatia. Please contact us for more information or an actual breakdown of your situation, and to find out more about our range of payroll and contact management services in Croatia.
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Croatian Income Tax
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Umbrella and Contract Management Services in Croatia
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Tax residents in Croatia: are liable to pay Croatian tax on their worldwide income,
Non tax residents in Croatia: are liable to pay tax on Croatian-source income.
Individuals will be regarded as tax residents:
- if they have a permanent or temporary place of residence,
- if they are deemed to have a place of permanent residency,
- if they own a place of abode, or have one at their disposal for an uninterrupted period of 183 days (partial days included) over two years.
Married persons are taxed separately.
Taxable income includes:
- income from employment,
- self-employment,
- property and proprietary rights,
- capital insurance,
- other income.
Certain deductions are permissible for 2011 including:
- basic personal allowance of HRK 1’800.00 per month plus a further allowance of HRK 900 for each dependent family memeber,
- social security contributions
- certain charitable donations
Income tax rates for 2010:
- 12.00% up to HRK 43’200 per annum,
- 25.00% from HRK 43,201 up to HRK 129,600 per annum
- 40% over HRK 129,601
There are also local income taxes as well as a city surtax.
Filing date:
Tax returns must be filed by the 28th of February following the tax year.