Amendments to the Ordinance on Personal Income Tax

September 28, 2022
Katica Reljanović

From 01.10.2022:

  • Christmas, Easter and holiday bonus allowance up to HRK 5,000 per year (previously HRK 3,000)
  • awards for work results up to HRK 7,500 per year (previously HRK 5,000)
  • flat-rate food allowance up to HRK 6,000 per year (previously HRK 5,000)
  • gift to a child up to HRK 1,000 per year (previously HRK 600)
  • a gift in kind of up to HRK 1,000 per year (previously HRK 600)

Employees, who have already been partially or fully paid tax-free receipts during the year, can be paid the differences up to increased amounts until the end of 2022.

Finally an increase in the fee for using a private car for official purposes to HRK 3.00/km, which has not been changed since 2005!

From 01.01.2023:

  • the possibility of combining the modalities of settling the costs of food for employees on an annual level, which was not possible until now, with monthly limits in the amount​​​​
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