Croatia — Paušalni Obrt Lump-Sum Tax Calculator 2026
Compute 2026 Croatian sole-proprietor (Paušalni obrt) net income across all 7 Porezna uprava brackets up to 60,000 €/yr, including MIO I & II pension, HZZO health insurance, and HOK chamber dues.
- Ceiling & VAT: Synchronized 60,000 €/yr ceiling for both Paušalni obrt and domestic 25% PDV (VAT) exemption.
- 7 Fixed Tax Brackets: 85% notional expense deduction and 12% flat tax rate (~1.8% effective income tax at the top of each bracket; max 1,080 €/yr at 60,000 €).
- 2026 Contributions: Full-time fixed monthly base of 797.20 € (0.4 × 1,993 € average gross wage) × 36.5% = 290.98 €/mo (3,491.76 €/yr) plus 11.40 €/mo HOK fee (exempt in Years 1–2).
| Gross Revenue (Yr) | Net Take-Home (Yr) | Net (Mo) | Income Tax (Yr) | Social & Health (Yr) | Effective Burden |
|---|---|---|---|---|---|
| 30,000.00 € | 25,820.64 € | 2,151.72 €/mo | 550.80 € | 3,628.56 € | 13.9% |
| 60,000.00 € | 55,291.44 € | 4,607.62 €/mo | 1,080.00 € | 3,628.56 € | 7.8% |
| 85,000.00 € | 80,291.44 € | 6,690.95 €/mo | 1,080.00 € | 3,628.56 € | 5.5% |
| 100,000.00 € | 95,291.44 € | 7,940.95 €/mo | 1,080.00 € | 3,628.56 € | 4.7% |
| 120,000.00 € | 115,291.44 € | 9,607.62 €/mo | 1,080.00 € | 3,628.56 € | 3.9% |