Taxation & Salaries

Working in Europe | Taxation/salaries | Croatia

The Croatian tax system is very much compatible with those of EU Member States, and is based around a set of direct and indirect taxes. It includes national taxes (value added tax; corporate income tax – profit tax; special taxes and excise duties, etc.), county taxes (inheritance and gift tax, tax on road motor vehicles, tax on vessels and tax on coin operated machines for games for amusement), city or municipal taxes and joint taxes (income tax, real estate transfer tax).


Based on the data from the tax card, a non-taxable portion of income is established – the personal allowance of each employee.


The following documents need to be submitted to the tax authorities (regional tax offices) in order to obtain a tax card:

  • Application form (available in Tax administration offices)
  • Copy of the confirmation of registered address
  • OIB number
  • Valid travel document – original and copy (third-country nationals)
  • European ID Card – original and copy (EEA nationals).

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