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🇭🇷 Croatia Obrt Calculator 2026

A lightweight, single-page application (SPA) for calculating taxes and contributions for Croatian Sole Proprietorships (Obrt). Updated for the 2025/2026 tax regulations.

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🌟 Features

  • Dual Modes:
    • Paušalni (Flat-rate): Calculates fixed tax tiers based on the new €60,000 limit.
    • Dohodovni (Regular/Income-based): Calculates tax based on actual profit, personal deductions, and specific city tax rates.
  • Employment Status Toggle: Calculations for "Main Job" (Glavno zanimanje) vs. "Side Job" (Uz rad).
  • 2026 Tax Rules:
    • Updated contribution bases projected for 2026.
    • New City Tax logic (abolition of Prirez).
    • Updated Personal Deduction (Osobni odbitak) logic (€7,200/year).
  • City Selector: Pre-configured tax rates for major Croatian cities (Zagreb, Split, Rijeka, Osijek, etc.) with a custom input option.
  • UX/UI:
    • Mobile-First Design: Large touch targets and custom spinner inputs for accessibility.
    • Auto Dark Mode: Detects and applies system color scheme preference automatically.
    • Multilingual: Instant toggle between Croatian (HR), English (EN), and Slovenian (SL).
    • Contextual Help: Tooltips and FAQs located directly next to relevant inputs.
  • Zero Dependencies: Pure HTML, CSS, and Vanilla JavaScript in a single file.

🚀 Live

👉 Click here to view the Calculator

📊 Logic & Tax Rules (2025/2026)

This calculator implements the following logic based on the latest Croatian tax amendments:

1. Paušalni Obrt (Flat-rate)

  • Revenue Limit: Increased to €60,000.
  • Tax Tiers: Based on annual revenue brackets (e.g., 0-5k, 5-8.5k... up to 60k).
  • Tax Calculation: Tier Base × City Tax Rate (calculated using the lower tax threshold of the selected city).
  • Expenses: Ignored for tax purposes.
  • Contributions: Fixed monthly amount (Main job) or annual percentage of tier base (Side job).

2. Dohodovni Obrt (Regular)

  • Mandatory: If revenue > €60,000.
  • Contributions: Calculated on the Minimum Monthly Base (projected ~€1,100 for 2026).
    • MIO I (Pension I): 15%
    • MIO II (Pension II): 5%
    • Zdravstveno (Health): 16.5%
  • Income Tax: (Revenue - Expenses - Contributions - Personal Deduction) × City Tax Rate.
  • Personal Deduction: €7,200/year (€600/month) is automatically deducted from the tax base.

🤝 Contributing

Contributions are welcome!

⚠️ Disclaimer

This tool is for informational purposes only. While every effort has been made to ensure the accuracy of the calculations based on the 2025/2026 projections, tax laws in Croatia change frequently. The values produced by this calculator should not be considered professional financial or tax advice. Always consult with a certified accountant (knjigovođa) before making business decisions.

📄 License

Distributed under the MIT License. See [License] for more information.

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Croatian Obrt Tax Calculator

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