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%.