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  • Service: Tax, International Executive Services, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 3/11/2013

Croatia - Individual income tax, social security changes 

March 11: Amendments to Croatia’s individual (personal) income tax law and rules for social security contributions were effective at the beginning of 2013.

Among the changes to the individual income tax rules are measures providing for:


  • A new single tax return / form
  • A new pension annuity program
  • New measures on the tax treatment of income from property and proprietary rights from the disposal of real estate
  • Rules for determining the the origin of assets

The social security changes provide for:


  • Calculation of social security contributions on an individual basis
  • A new return / form
  • New rules for contributions on income received by Croatian outbound workers

Read a 2013 report prepared by the KPMG member firm in Croatia: NF-2013-01- Amendments to PIT Law - Amendments to the s/s Contributions Law - Decision on the collection of information for the purpose of preparing balance of payment, amount of foreign debt and amount of international investments




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