Statutory and legislative payroll changes in Croatia, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
Municipality-set income tax rates published for 2026
Effective 1 Jan 2026
Income tax rates are set by each local government unit by decision, within limits in the Income Tax Act, published in Narodne novine and taking effect on 1 January of the following year. Porezna uprava published the updated table of 2026 rates, based on decisions published by 15 December, on 16 December 2025.
For the employer
- Apply the 2026 rate for each employee's municipality of residence from the Porezna uprava table - rates vary by location.
For the employee
- Two employees on identical salaries in different municipalities can see different net pay.
Source: Porezna uprava - Stope godiลกnjeg poreza na dohodak za 2026. godinu · Last verified 1 October 2026
Minimum wage rises to โฌ1,050, with state covering the difference for three months
Effective 1 Jan 2026
The Government set the gross minimum wage for 2026 at โฌ1,050 a month, up from the current โฌ970. Employers paying the minimum wage can receive the difference between โฌ970 and โฌ1,050 from the state for the first three months.
For the employer
- Raise any employee paid below โฌ1,050 gross from the January 2026 pay run.
- Check eligibility for the compensation covering the โฌ970 to โฌ1,050 difference for the first three months.
For the employee
- Workers on the minimum wage get an โฌ80 monthly increase from January 2026.
In practice: โฌ1,050 - โฌ970 = โฌ80 a month per minimum-wage worker.
Source: Vlada Republike Hrvatske - Minimalna bruto plaฤa za iduฤu godinu 1.050 eura · Last verified 1 October 2026
JOPPD form updated with new tax-exempt income codes
Effective 1 Jan 2026
From 1 January 2026, a new version of the JOPPD form applies, adding new codes for tax-exempt receipts in field 15.1. The new version of the ePorezna support software is 1.0.40.
For the employer
- Update JOPPD-filing software to version 1.0.40 before filing 2026 reports.
For the employee
- No direct impact - this is a technical update to employer reporting.
Source: Porezna uprava - Aลพuriranje JOPPD obrasca u sustavu ePorezna · Last verified 1 October 2026