Salary Calculator Croatia 2026 — Gross to Net, Net to Gross (EUR)

What items are deducted from gross salary?

Why do you never receive the full amount you negotiated at the job interview? Once your monthly gross 1 is defined, the law requires the removal of certain percentages from that mass before you receive payment. These items primarily go to public treasuries (funds and budget).

1. Pension Insurance Contributions

The firmest deduction and the largest hit to the gross salary in absolute amount is intended for your days when you will no longer be able to work. It is paid to the competent pension fund (HZMO (Croatian Pension Insurance Institute)). Pension allocations usually amount to a significant percentage of your Gross 1 amount.

Structure in Croatia (20%):
• 15% goes to Pillar I (Generational Solidarity — from your money, the state pays pensions today to current retirees).
• 5% goes to Pillar II (Your personal savings in a protected mandatory account waiting for you).

2. Income Tax

Tax on your earnings that finances the administration (schools, infrastructure of your residence). This is a variable item — the rate depends on the level of your income and legally determined local reliefs.

Thanks to the existence of personal deduction (non-taxable mass which currently amounts to 600 EUR in Croatia + dependents), citizens with extremely low income or many children often legally avoid paying this tax entirely. In that case, their tax is 0 EUR.

3. Local Taxes (Surtax)

Many municipalities and cities can charge additional taxes or add their own rates to the state income tax. This directly depends exclusively on the city where you have a registered residence.

Note for Croatia: Since January 1, 2024, the old local taxes (surtax) were abolished. Cities and municipalities compensated for this by determining the lower and higher income tax rates themselves, so the tax burden varies across cities.

Can anything else be suspended?

In addition to legally mandatory pension allocations and taxes, your net salary may be burdened by <strong>specific suspensions</strong> realized during payment (actual deductions from your <em>Net</em> amount):

Installment for a housing or cash loan (via administrative ban on salary).
FINA enforcement (if your accounts are blocked, the amount above the so-called protected part of the salary is legally enforced).
Payment of alimony by court judgment.
Trade union membership fee (only if you have requested in writing that the employer deducts it automatically).

1. Pension Insurance Contributions

2. Income Tax

3. Local Taxes (Surtax)

Many municipalities and cities can charge additional taxes or add their own rates to the state income tax. This directly depends exclusively on the city where you have a registered residence.

Can anything else be suspended?

Installment for a housing or cash loan (via administrative ban on salary).
FINA enforcement (if your accounts are blocked, the amount above the so-called protected part of the salary is legally enforced).
Payment of alimony by court judgment.
Trade union membership fee (only if you have requested in writing that the employer deducts it automatically).