What is the maximum annual revenue for Croatia’s Paušalni obrt in 2026?

The maximum annual turnover for Paušalni obrt in 2026 is 60,000 €, aligned with Croatia’s 60,000 € domestic VAT (PDV) registration threshold.

How much are monthly contributions for a full-time Paušalni obrt in 2026?

Full-time Paušalni obrt owners pay 290.98 €/mo (3,491.76 €/yr) in mandatory social contributions (15% MIO I, 5% MIO II, and 16.5% HZZO health insurance on the 797.20 € base), plus 11.40 €/mo HOK chamber fee after the 2-year startup exemption.

How are side-job (uz radni odnos) Paušalni obrt contributions calculated?

Entrepreneurs employed full-time elsewhere pay annual contributions equal to 17.5% (10% pension + 7.5% health) solely on their bracket’s 15% lump-sum tax base (at most 1,575 €/yr in the highest 50k–60k € bracket).

Annual Revenue (€)

Croatia — Paušalni Obrt Lump-Sum Tax Calculator 2026

Compute 2026 Croatian sole-proprietor (Paušalni obrt) net income across all 7 Porezna uprava brackets up to 60,000 €/yr, including MIO I & II pension, HZZO health insurance, and HOK chamber dues.

2026 Statutory Benchmark Table & Official FAQ — Croatia — Paušalni Obrt Lump-Sum Tax Calculator 2026

Croatia — Paušalni Obrt Lump-Sum Tax Calculator 2026

Compute 2026 Croatian sole-proprietor (Paušalni obrt) net income across all 7 Porezna uprava brackets up to 60,000 €/yr, including MIO I & II pension, HZZO health insurance, and HOK chamber dues.

Ceiling & VAT: Synchronized 60,000 €/yr ceiling for both Paušalni obrt and domestic 25% PDV (VAT) exemption.
7 Fixed Tax Brackets: 85% notional expense deduction and 12% flat tax rate (~1.8% effective income tax at the top of each bracket; max 1,080 €/yr at 60,000 €).
2026 Contributions: Full-time fixed monthly base of 797.20 € (0.4 × 1,993 € average gross wage) × 36.5% = 290.98 €/mo (3,491.76 €/yr) plus 11.40 €/mo HOK fee (exempt in Years 1–2).

Croatia — Paušalni Obrt Lump-Sum Tax Calculator 2026
Gross Revenue (Yearly)	Net (Yearly)	Net (Monthly)	Income Tax	Social Contributions	Effective Burden
30,000.00 €	25,820.64 €	2,151.72 €/mo	550.80 €	3,628.56 €	13.9%
60,000.00 €	55,291.44 €	4,607.62 €/mo	1,080.00 €	3,628.56 €	7.8%
85,000.00 €	80,291.44 €	6,690.95 €/mo	1,080.00 €	3,628.56 €	5.5%
100,000.00 €	95,291.44 €	7,940.95 €/mo	1,080.00 €	3,628.56 €	4.7%
120,000.00 €	115,291.44 €	9,607.62 €/mo	1,080.00 €	3,628.56 €	3.9%

What is the maximum annual revenue for Croatia’s Paušalni obrt in 2026?: The maximum annual turnover for Paušalni obrt in 2026 is 60,000 €, aligned with Croatia’s 60,000 € domestic VAT (PDV) registration threshold.
How much are monthly contributions for a full-time Paušalni obrt in 2026?: Full-time Paušalni obrt owners pay 290.98 €/mo (3,491.76 €/yr) in mandatory social contributions (15% MIO I, 5% MIO II, and 16.5% HZZO health insurance on the 797.20 € base), plus 11.40 €/mo HOK chamber fee after the 2-year startup exemption.
How are side-job (uz radni odnos) Paušalni obrt contributions calculated?: Entrepreneurs employed full-time elsewhere pay annual contributions equal to 17.5% (10% pension + 7.5% health) solely on their bracket’s 15% lump-sum tax base (at most 1,575 €/yr in the highest 50k–60k € bracket).

Official 2026 Statutory Sources & Verification

Verified against official 2026 statutory tax & social contribution rules (Last verified: Nov 2026).

Porezna uprava RH — Paušalno oporezivanje ↗ HOK — Hrvatska obrtnička komora ↗