How much more net income do you keep in Croatia Paušalni obrt vs. Slovenia Normiranec at 60,000 €?

At 60,000 € annual revenue in 2026, a full-time Croatian Paušalni obrt retains ~55,291 € net (92.2% kept) compared to ~49,788 € net (83.0% kept) for a steady-state Slovenian Polni Normiranec S.P.—a ~5,504 €/yr difference.

What happens above 60,000 € of annual revenue in Croatia vs. Slovenia?

Exceeding 60,000 € forces a Croatian sole proprietor out of Paušalni obrt into standard progressive Dohodak bookkeeping (20%/30% tax + higher contributions) and 25% PDV. In Slovenia, a full-time Normiranec S.P. remains eligible up to 120,000 € (ZPZR) or 150,000 € (ZIURS).

How do side-job (popoldanski / uz radni odnos) rules compare between Slovenia and Croatia?

Both countries offer low-cost side-job regimes for entrepreneurs employed full-time elsewhere: Slovenia’s Popoldanski S.P. pays a flat 113.01 €/mo social contribution (capped at 50k € ZPZR / 70k € ZIURS), while Croatia’s side-job Paušalni obrt pays 17.5% on the 15% bracket tax base (max 1,575 €/yr at 60k €).

Annual Revenue (€)

Slovenia (Normiranec S.P.) vs. Croatia (Paušalni Obrt) — 2026 Tax Comparison

Compare 2026 net take-home pay, social security floors, revenue caps, and B2B audit rules between Slovenia’s Normiranec S.P. (ZPZR & ZIURS) and Croatia’s Paušalni obrt.

2026 Statutory Benchmark Table & Official FAQ — Slovenia (Normiranec S.P.) vs. Croatia (Paušalni Obrt) — 2026 Tax Comparison

Slovenia (Normiranec S.P.) vs. Croatia (Paušalni Obrt) — 2026 Tax Comparison

Compare 2026 net take-home pay, social security floors, revenue caps, and B2B audit rules between Slovenia’s Normiranec S.P. (ZPZR & ZIURS) and Croatia’s Paušalni obrt.

Up to 60,000 €/yr: Croatia’s Paušalni obrt carries a ~7.8% total burden at 60,000 € (max 1,080 €/yr tax + 290.98 €/mo social + 11.40 €/mo HOK) vs. Slovenia’s ~14–17% Normiranec burden.
Above 60,000 €/yr: Croatia’s Paušalni obrt terminates at 60,000 €, whereas Slovenia’s full-time Normiranec S.P. runs up to 120,000 € under ZPZR (or 150,000 € under proposed ZIURS).
Single-Client B2B Scrutiny: Croatia actively audits Paušalni obrt contractors for disguised employment (prikriveni radni odnos) via Questionnaire NR, while Slovenia’s Normiranec is widely used for international B2B contracts.

Slovenia (Normiranec S.P.) vs. Croatia (Paušalni Obrt) — 2026 Tax Comparison
Gross Revenue (Yearly)	Slovenia — Net (Yearly)	Croatia — Net (Yearly)	Slovenia vs. Croatia
30,000.00 €	20,987.52 € (30.0%)	25,820.64 € (13.9%)	-4,833.12 €
60,000.00 €	49,787.52 € (17.0%)	55,291.44 € (7.8%)	-5,503.92 €
85,000.00 €	73,585.92 € (13.4%)	80,291.44 € (5.5%)	-6,705.52 €
100,000.00 €	86,691.12 € (13.3%)	95,291.44 € (4.7%)	-8,600.32 €
120,000.00 €	102,901.28 € (14.2%)	115,291.44 € (3.9%)	-12,390.16 €

How much more net income do you keep in Croatia Paušalni obrt vs. Slovenia Normiranec at 60,000 €?: At 60,000 € annual revenue in 2026, a full-time Croatian Paušalni obrt retains ~55,291 € net (92.2% kept) compared to ~49,788 € net (83.0% kept) for a steady-state Slovenian Polni Normiranec S.P.—a ~5,504 €/yr difference.
What happens above 60,000 € of annual revenue in Croatia vs. Slovenia?: Exceeding 60,000 € forces a Croatian sole proprietor out of Paušalni obrt into standard progressive Dohodak bookkeeping (20%/30% tax + higher contributions) and 25% PDV. In Slovenia, a full-time Normiranec S.P. remains eligible up to 120,000 € (ZPZR) or 150,000 € (ZIURS).
How do side-job (popoldanski / uz radni odnos) rules compare between Slovenia and Croatia?: Both countries offer low-cost side-job regimes for entrepreneurs employed full-time elsewhere: Slovenia’s Popoldanski S.P. pays a flat 113.01 €/mo social contribution (capped at 50k € ZPZR / 70k € ZIURS), while Croatia’s side-job Paušalni obrt pays 17.5% on the 15% bracket tax base (max 1,575 €/yr at 60k €).

Official 2026 Statutory Sources & Verification

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

FURS — Finančna uprava RS (Normiranci) ↗ ZPIZ — Pokojninsko in invalidsko zavarovanje ↗ Porezna uprava RH — Paušalno oporezivanje ↗ HOK — Hrvatska obrtnička komora ↗