1. Changes regarding the payroll as of 01 January 2015:
The basic personal tax-exempt amount of HRK 2,200.00 is raised to HRK 2,600.00 HRK and the income tax rate brackets are changed as follows:
a. 12% income tax on the taxable amount to HRK 2,200.00
b. 25% income tax on the taxable amount of HRK 2,200.00 to HRK 13,200.00
c. 40% income tax on the tax base over HRK 13,200.00
2. The following personal income will be subject to taxation as from 01 January 2015:
a. interest income from savings deposits in HRK or foreign exchange currency deposits (both a vista or deposited) on current accounts or foreign currency accounts in banks, savings banks and savings and credit cooperatives,
b. Interest income from securities.
3. The following personal income will be subject to taxation as from 01 January 2016:
a. Income from sale of financial assets, if this is not a registered activity of the taxpayer and if the financial assets are sold before the expiry of three years after the acquisition.
4. The tax-exempt amount for payment of dividends and profit shares in the amount of HRK 12,000.00 per year will be abolished and taxed as capital income tax at a rate of 12%.