Personal income tax

Who is the personal income taxpayer? What are the sources and types of income?

The taxpayer is a natural person earning income.

Income taxable by source is income from employment, income from self-employment, income from property and property rights, income from capital, income from insurance, and other income. As regards the income from employment the paying agent is employer. Regarding other sources of income the paying agent is a natural person who is obliged to provide a tax form to the tax authority no later than February 28^th for the previous year.

How to calculate tax base and personal tax allowance?

The personal income tax base is the total amount of income from employment, income from self-employment, income from property and property rights, income from capital, income from insurance, and other income earned by a resident in inland and abroad, less personal tax allowance, or, for a non-resident, income earned in inland, less personal tax allowance.

The basic personal tax allowance is determined in the amount of HRK 1,800.00 for each month of a taxation period for which tax is assessed.

Tax period

Personal income tax is determined and paid in respect of a calendar year.

 According to the Personal Income Tax Act, the following rates have been determined, which are in force as of 1 July 2008.

 Source: www.apiu.hr