Assumptions

• This is a sample tax calculation for 2024.
• Basic personal tax deduction is applicable.
• Progressive tax rates for Zagreb are applicable.
• Annual gross employment income amounts to EUR 48,000 (employee’s social security contributions amount to EUR 9,600; tax prepayments amount to EUR 9,500).
• Employment income from abroad amounts to EUR 4,000 (income is not subject to social security contributions; foreign tax prepayments amount to EUR 200).

Calculation

No.	Tax calculation	EUR
1.	Total annual gross income (1.1 + 1.2 + 1.3 + 1.4)	52,000.00
	1.1. Gross income from employment	48,000.00
	1.2. Gross income from self-employment	0.00
	1.3. Gross other income	0.00
	1.4. Gross employment income from abroad	4,000.00
2.	Deductions (e.g. employee’s social security contributions)	(9,600.00)
3.	Total annual income (1 + 2)	42,400.00
4.	Personal allowance (i.e. non-taxable portion of income)	(6,720.00)
5.	Annual tax base (3 + 4)	35,680.00
6.	Total amount of tax liability (6.1 + 6.2)	(8,420.48)
	6.1. Lower tax rate of 23.60% (50,400 x 23.60%)	8,420.48
	6.2. Higher tax rate of 35.40% (over 50,400 x 35.40%)	0.00
7.	Total amount of tax prepayments (7.1 + 7.2)	9,700.00
	7.1. Total tax local prepayments	9,500.00
	7.2. Total tax foreign prepayments (foreign tax credit)	200.00
8.	Tax refund for payment per tax assessment (6. + 7.)	1,279.52
9.	Total net income (3. – 6.)	33,979.52