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
Croatian Social Security
Croatian Visas and Work Permits
Umbrella and Contract Management Services in Croatia
Download our Croatian Taxation Factsheet
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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 in Croatia,
- if they are deemed to have a place of permanent residency in Croatia,
- if they own a place of abode in Croatia, 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,
- property and proprietary rights,
- capital insurance,
- other income.
Certain deductions are permissible for 2012 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 2012:
- 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 per annum.
There are also local income taxes as well as a city surtax.
Tax returns must be filed by the 28th of February following the tax year.