Lump-sum trade in Croatia 2025/2026 — Conditions, taxes, contributions

Lump-sum trade in Croatia

Lump-sum taxation is a popular business model for trades in Croatia. Updated for 2025/2026.

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What is lump-sum trade?

Lump-sum taxpayers pay tax in fixed brackets based on annual income. Tax is paid quarterly.

Maximum annual income for lump-sum taxation is 60.000 €. This is also the VAT registration threshold.

Tax is 12% on the lump-sum base. Paid quarterly. Brackets from 0–11.300 € (203,40 €/year) to 50.000–60.000 € (1.080 €/year).

Monthly base 797,20 €, total monthly contributions 290,98 €. Payment by 15th of the month.

KPR is kept daily with all collected receipts. Invoices required for all income.

From 1.1.2026, fiscalisation extended to invoices paid via transaction account.

Lump-sum taxation is a popular business model for trades in Croatia. Updated for 2025/2026.

📖

Lump-sum taxpayers pay tax in fixed brackets based on annual income. Tax is paid quarterly.

Maximum annual income for lump-sum taxation is 60.000 €. This is also the VAT registration threshold.

Tax is 12% on the lump-sum base. Paid quarterly. Brackets from 0–11.300 € (203,40 €/year) to 50.000–60.000 € (1.080 €/year).

Monthly base 797,20 €, total monthly contributions 290,98 €. Payment by 15th of the month.

KPR is kept daily with all collected receipts. Invoices required for all income.

From 1.1.2026, fiscalisation extended to invoices paid via transaction account.