Lump-sum trade in Croatia
Lump-sum taxation is a popular business model for trades in Croatia. Updated for 2025/2026.
What is lump-sum trade?
Lump-sum taxpayers pay tax in fixed brackets based on annual income. Tax is paid quarterly.
Annual income limit: up to 60.000 €
Maximum annual income for lump-sum taxation is 60.000 €. This is also the VAT registration threshold.
Lump-sum income tax 2026
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).
Contributions 2026
Monthly base 797,20 €, total monthly contributions 290,98 €. Payment by 15th of the month.
Book of turnover (KPR)
KPR is kept daily with all collected receipts. Invoices required for all income.
Important deadlines
- Lump-sum tax: quarterly (31.3., 30.6., 30.9., 31.12.)
- Contributions: by 15th of month for previous month
- PO-SD form: by 15 January for previous year
Fiscalisation
From 1.1.2026, fiscalisation extended to invoices paid via transaction account.
Note: Information relates to Croatian law for 2025/2026. Consult a tax adviser for updated amounts.