Niža stopa na osnovicu do tog iznosa, uključujući sam prag. Viša stopa samo na dio iznad praga.
POREZI / LOKALNE STOPE
Stope poreza na dohodak po gradovima i općinama
Pronađite nižu i višu stopu za 2026. godinu prema nazivu ili šifri mjesta. Pregled uključuje uplatne račune, oznake odluka i datume njihova stupanja na snagu.
Podaci PU za 2026. · Stanje izvora 01.01.2026. · Provjereno 13.10.2026.
Pretražite stope za 2026.
Službeni pregled svih 556 jedinica lokalne samouprave. Prvo je navedena niža, a zatim viša stopa.
556 gradova i općina.
| Šifra PU | Grad / općina | Niža / viša stopa | Uplatni račun – IBAN | NN odluke | Stupanje odluke na snagu |
|---|---|---|---|---|---|
| 00019 | ANDRIJAŠEVCI | 20,00% / 30,00% | HR1910010051700112008 | 157/23 | 01.01.2024. |
| 00027 | ANTUNOVAC | 20,00% / 30,00% | HR8410010051700212009 | 153/23 | 01.01.2024. |
| 00035 | BABINA GREDA | 20,00% / 30,00% | HR3110010051700312000 | 33/25 | 01.03.2025. |
| 00043 | BAKAR | 20,00% / 30,00% | HR4210010051700412003 | 114/23 | 01.01.2024. |
| 00051 | BALE - VALLE | 20,00% / 30,00% | HR6410010051700512002 | 157/23 | 01.01.2024. |
| 00060 | BARBAN | 20,00% / 30,00% | HR4810010051700612006 | 157/23 | 01.01.2024. |
| 00078 | BARILOVIĆ | 20,00% / 30,00% | HR9710010051700712004 | 114/23 | 01.01.2024. |
| 00086 | BAŠKA | 15,00% / 25,00% | HR6510010051700812005 | 143/23 | 01.01.2024. |
| 00094 | BAŠKA VODA | 17,00% / 27,00% | HR7110010051700912001 | 151/23 | 01.01.2024. |
| 00108 | BEBRINA | 20,00% / 30,00% | HR4410010051701012009 | 157/23 | 01.01.2024. |
| 00116 | BEDEKOVČINA | 20,00% / 30,00% | HR8810010051701112000 | 114/23 | 01.01.2024. |
| 05509 | BEDENICA | 20,00% / 30,00% | HR8710010051755012008 | 8/25 | 01.03.2025. |
| 00124 | BEDNJA | 20,00% / 30,00% | HR0210010051701212003 | 157/23 | 01.01.2024. |
| 00132 | BELI MANASTIR | 21,00% / 27,00% | HR2410010051701312002 | 150/25 | 01.01.2026. |
| 00159 | BELICA | 20,00% / 30,00% | HR5710010051701512004 | 114/23 | 01.01.2024. |
| 00167 | BELIŠĆE | 20,00% / 30,00% | HR2510010051701612005 | 152/24 | 01.03.2025. |
| 00175 | BENKOVAC | 20,00% / 30,00% | HR3110010051701712001 | 114/23 | 01.01.2024. |
| 00183 | BEREK | 20,00% / 30,00% | HR5810010051701812007 | 114/23 | 01.01.2024. |
| 00191 | BERETINEC | 20,00% / 30,00% | HR2610010051701912008 | 153/23 | 01.01.2024. |
| 00205 | BIBINJE | 20,00% / 30,00% | HR5910010051702012003 | 114/23 | 01.01.2024. |
| 06211 | BILICE | 20,00% / 30,00% | HR5010010051762112007 | 143/23 | 01.01.2024. |
| 00213 | BILJE | 20,00% / 30,00% | HR8110010051702112002 | 151/23 | 01.01.2024. |
| 00221 | BIOGRAD NA MORU | 20,00% / 30,00% | HR6510010051702212006 | 114/23 | 01.01.2024. |
| 03107 | BISKUPIJA | 20,00% / 30,00% | HR4810010051731012000 | 153/23 | 01.01.2024. |
| 05479 | BISTRA | 20,00% / 30,00% | HR5910010051754712006 | 114/23 | 01.01.2024. |
| 00230 | BIZOVAC | 20,00% / 30,00% | HR1710010051702312004 | 145/23 | 01.01.2024. |
| 00248 | BJELOVAR | 18,00% / 25,00% | HR8210010051702412005 | 143/23, 75/24 | 01.01.2025. |
| 00256 | BLATO | 20,00% / 30,00% | HR8810010051702512001 | 114/23 | 01.01.2024. |
| 00264 | BOGDANOVCI | 20,00% / 30,00% | HR1810010051702612007 | 114/23 | 01.01.2024. |
| 00272 | BOL | 20,00% / 30,00% | HR8310010051702712008 | 153/23 | 01.01.2024. |
| 00299 | BOROVO | 20,00% / 30,00% | HR9510010051702912000 | 151/23 | 01.01.2024. |
| 00302 | BOSILJEVO | 20,00% / 30,00% | HR3610010051703012002 | 114/23 | 01.01.2024. |
| 00329 | BOŠNJACI | 20,00% / 30,00% | HR6910010051703212004 | 114/23 | 01.01.2024. |
| 00337 | BRCKOVLJANI | 20,00% / 30,00% | HR3710010051703312005 | 148/23 | 01.01.2024. |
| 00345 | BRDOVEC | 20,00% / 30,00% | HR4310010051703412001 | 146/23 | 01.01.2024. |
| 00779 | BRELA | 20,00% / 30,00% | HR5410010051707712007 | 114/23 | 01.01.2024. |
| 00353 | BRESTOVAC | 20,00% / 30,00% | HR7010010051703512007 | 114/23 | 01.01.2024. |
| 00361 | BREZNICA | 20,00% / 30,00% | HR3810010051703612008 | 30/25 | 01.03.2025. |
| 01511 | BREZNIČKI HUM | 20,00% / 30,00% | HR8310010051715112003 | 114/23 | 01.01.2024. |
| 00370 | BRINJE | 20,00% / 30,00% | HR0610010051703712009 | 34/25 | 01.03.2025. |
| 00388 | BROD MORAVICE | 20,00% / 30,00% | HR5010010051703812000 | 114/23 | 01.01.2024. |
| 00396 | BRODSKI STUPNIK | 20,00% / 30,00% | HR6110010051703912003 | 158/23 | 01.01.2024. |
| 00400 | BRTONIGLA - VERTENEGLIO | 20,00% / 30,00% | HR2910010051704012004 | 157/23 | 01.01.2024. |
| 00418 | BUDINŠČINA | 20,00% / 30,00% | HR9410010051704112005 | 114/23 | 01.01.2024. |
| 00426 | BUJE - BUIE | 20,00% / 30,00% | HR0310010051704212001 | 147/23 | 01.01.2024. |
| 05673 | BUKOVLJE | 20,00% / 30,00% | HR2910010051756712007 | 114/23 | 01.01.2024. |
| 00434 | BUZET | 21,00% / 31,00% | HR3010010051704312007 | 33/25 | 01.03.2025. |
| 00442 | CERNA | 20,00% / 30,00% | HR9510010051704412008 | 148/23 | 01.01.2024. |
| 00469 | CERNIK | 20,00% / 30,00% | HR1010010051704612000 | 114/23 | 01.01.2024. |
| 00477 | CEROVLJE | 20,00% / 30,00% | HR2110010051704712003 | 114/23 | 01.01.2024. |
| 00485 | CESTICA | 20,00% / 30,00% | HR4310010051704812002 | 114/23 | 01.01.2024. |
| 00493 | CETINGRAD | 20,00% / 30,00% | HR2710010051704912006 | 114/23 | 01.01.2024. |
| 00507 | CISTA PROVO | 20,00% / 30,00% | HR6010010051705012001 | 114/23 | 01.01.2024. |
| 00515 | CIVLJANE | 15,00% / 25,00% | HR8710010051705112007 | 35/25 | 01.01.2026. |
| 00523 | CRES | 20,00% / 30,00% | HR5510010051705212008 | 114/23 | 01.01.2024. |
| 00531 | CRIKVENICA | 20,00% / 30,00% | HR2310010051705312009 | 114/23 | 01.01.2024. |
| 00540 | CRNAC | 20,00% / 30,00% | HR6710010051705412000 | 141/23 | 01.01.2024. |
| 00663 | DARDA | 20,00% / 30,00% | HR9310010051706612004 | 153/23 | 01.01.2024. |
| 00671 | DARUVAR | 21,00% / 30,00% | HR6110010051706712005 | 129/25 | 01.01.2026. |
| 00680 | DAVOR | 20,00% / 30,00% | HR6710010051706812001 | 114/23 | 01.01.2024. |
| 06033 | DEKANOVEC | 20,00% / 30,00% | HR9710010051760312005 | 114/23 | 01.01.2024. |
| 00698 | DELNICE | 20,00% / 30,00% | HR9410010051706912007 | 114/23 | 01.01.2024. |
| 00701 | DESINIĆ | 20,00% / 30,00% | HR8410010051707012000 | 114/23 | 01.01.2024. |
| 00710 | DEŽANOVAC | 20,00% / 30,00% | HR9510010051707112003 | 6/25 | 01.03.2025. |
| 00728 | DICMO | 20,00% / 30,00% | HR2010010051707212002 | 144/23, 33/25 | 01.03.2025. |
| 00744 | DOBRINJ | 20,00% / 30,00% | HR5310010051707412004 | 114/23 | 01.01.2024. |
| 00752 | DOMAŠINEC | 20,00% / 30,00% | HR2110010051707512005 | 114/23 | 01.01.2024. |
| 00787 | DONJA DUBRAVA | 20,00% / 30,00% | HR2210010051707812008 | 114/23 | 01.01.2024. |
| 05762 | DONJA MOTIČINA | 20,00% / 30,00% | HR2710010051757612009 | 114/23 | 01.01.2024. |
| 00795 | DONJA STUBICA | 21,00% / 31,00% | HR8710010051707912009 | 33/25 | 01.03.2025. |
| 00809 | DONJA VOĆA | 20,00% / 30,00% | HR6610010051708012006 | 35/25 | 01.03.2025. |
| 00817 | DONJI ANDRIJEVCI | 20,00% / 30,00% | HR1810010051708112004 | 55/24 | 01.01.2025. |
| 00825 | DONJI KRALJEVEC | 20,00% / 30,00% | HR8310010051708212005 | 114/23 | 01.01.2024. |
| 00833 | DONJI KUKURUZARI | 20,00% / 30,00% | HR8910010051708312001 | 114/23 | 01.01.2024. |
| 00841 | DONJI LAPAC | 20,00% / 30,00% | HR1910010051708412007 | 157/23 | 01.01.2024. |
| 00868 | DONJI MIHOLJAC | 20,00% / 30,00% | HR5210010051708612009 | 147/23 | 01.01.2024. |
| 00892 | DONJI VIDOVEC | 20,00% / 30,00% | HR3210010051708912002 | 114/23 | 01.01.2024. |
| 05681 | DRAGALIĆ | 20,00% / 30,00% | HR9410010051756812008 | 33/25 | 01.03.2025. |
| 00906 | DRAGANIĆ | 20,00% / 30,00% | HR4310010051709012005 | 6/25 | 01.03.2025. |
| 00914 | DRAŽ | 20,00% / 30,00% | HR4910010051709112001 | 114/23 | 01.01.2024. |
| 00949 | DRENJE | 20,00% / 30,00% | HR1210010051709412009 | 151/23 | 01.01.2024. |
| 00922 | DRENOVCI | 20,00% / 30,00% | HR7610010051709212007 | 153/23 | 01.01.2024. |
| 00957 | DRNIŠ | 20,00% / 25,00% | HR5610010051709512000 | 151/23 | 01.01.2024. |
| 00965 | DRNJE | 20,00% / 30,00% | HR6710010051709612003 | 114/23 | 01.01.2024. |
| 00973 | DUBRAVA | 20,00% / 30,00% | HR8910010051709712002 | 114/23 | 01.01.2024. |
| 05495 | DUBRAVICA | 20,00% / 30,00% | HR7610010051754912005 | 114/23 | 01.01.2024. |
| 05983 | DUBROVAČKO PRIMORJE | 20,00% / 30,00% | HR2510010051759812005 | 114/23 | 01.01.2024. |
| 00981 | DUBROVNIK | 20,00% / 30,00% | HR7310010051709812006 | 114/23 | 01.01.2024. |
| 00990 | DUGA RESA | 21,00% / 31,00% | HR2510010051709912004 | 6/25 | 01.03.2025. |
| 01007 | DUGI RAT | 20,00% / 30,00% | HR4710010051710012003 | 157/23 | 01.01.2024. |
| 01015 | DUGO SELO | 20,00% / 30,00% | HR6910010051710112002 | 153/23 | 01.01.2024. |
| 05851 | DUGOPOLJE | 20,00% / 30,00% | HR3110010051758512000 | 114/23 | 01.01.2024. |
| 01023 | DVOR | 20,00% / 30,00% | HR5310010051710212006 | 157/23 | 01.01.2024. |
| 01104 | ERDUT | 20,00% / 30,00% | HR2410010051711012002 | 153/23 | 01.01.2024. |
| 01112 | ERNESTINOVO | 20,00% / 30,00% | HR0810010051711112006 | 145/23 | 01.01.2024. |
| 01139 | ERVENIK | 20,00% / 30,00% | HR2510010051711312005 | 114/23 | 01.01.2024. |
| 01147 | FARKAŠEVAC | 20,00% / 30,00% | HR3110010051711412001 | 114/23 | 01.01.2024. |
| 06190 | FAŽANA - FASANA | 20,00% / 30,00% | HR8710010051761912006 | 114/23 | 01.01.2024. |
| 01155 | FERDINANDOVAC | 20,00% / 30,00% | HR5810010051711512007 | 114/23 | 01.01.2024. |
| 01163 | FERIČANCI | 20,00% / 30,00% | HR2610010051711612008 | 114/23 | 01.01.2024. |
| 06297 | FUNTANA - FONTANE | 20,00% / 30,00% | HR6410010051762912005 | 114/23 | 01.01.2024. |
| 01171 | FUŽINE | 20,00% / 30,00% | HR9110010051711712009 | 157/23 | 01.01.2024. |
| 05711 | GALOVAC | 20,00% / 30,00% | HR9010010051757112004 | 114/23 | 01.01.2024. |
| 01198 | GAREŠNICA | 20,00% / 30,00% | HR4910010051711912003 | 114/23 | 01.01.2024. |
| 01180 | GARČIN | 20,00% / 30,00% | HR3810010051711812000 | 114/23 | 01.01.2024. |
| 01201 | GENERALSKI STOL | 20,00% / 30,00% | HR1710010051712012004 | 114/23 | 01.01.2024. |
| 01210 | GLINA | 20,00% / 30,00% | HR8210010051712112005 | 147/23 | 01.01.2024. |
| 01228 | GOLA | 20,00% / 30,00% | HR8810010051712212001 | 114/23 | 01.01.2024. |
| 01236 | GORIČAN | 20,00% / 30,00% | HR1810010051712312007 | 146/23 | 01.01.2024. |
| 01244 | GORJANI | 20,00% / 30,00% | HR8310010051712412008 | 114/23 | 01.01.2024. |
| 06181 | GORNJA RIJEKA | 20,00% / 30,00% | HR0610010051761812002 | 114/23 | 01.01.2024. |
| 01252 | GORNJA STUBICA | 20,00% / 30,00% | HR5110010051712512009 | 114/23 | 01.01.2024. |
| 05690 | GORNJA VRBA | 20,00% / 30,00% | HR6210010051756912009 | 114/23 | 01.01.2024. |
| 01279 | GORNJI BOGIĆEVCI | 20,00% / 30,00% | HR0910010051712712003 | 152/24 | 01.03.2025. |
| 01295 | GORNJI KNEGINEC | 20,00% / 30,00% | HR1510010051712912006 | 114/23 | 01.01.2024. |
| 06041 | GORNJI MIHALJEVEC | 17,00% / 27,00% | HR0610010051760412001 | 6/25 | 01.03.2025. |
| 01309 | GOSPIĆ | 22,00% / 32,00% | HR4810010051713012001 | 154/23, 34/25 | 01.03.2025. |
| 01341 | GRADAC | 20,00% / 30,00% | HR5510010051713412000 | 152/24 | 01.03.2025. |
| 01350 | GRADEC | 20,00% / 30,00% | HR6610010051713512003 | 114/23 | 01.01.2024. |
| 01368 | GRADINA | 20,00% / 30,00% | HR8810010051713612002 | 157/23 | 01.01.2024. |
| 01376 | GRADIŠTE | 20,00% / 30,00% | HR7210010051713712006 | 114/23 | 01.01.2024. |
| 01317 | GRAČAC | 20,00% / 30,00% | HR7510010051713112007 | 114/23 | 01.01.2024. |
| 01325 | GRAČIŠĆE | 20,00% / 30,00% | HR4310010051713212008 | 152/24 | 01.03.2025. |
| 01384 | GROŽNJAN - GRISIGNANA | 20,00% / 30,00% | HR2410010051713812004 | 151/23 | 01.01.2024. |
| 01392 | GRUBIŠNO POLJE | 20,00% / 30,00% | HR8910010051713912005 | 144/23 | 01.01.2024. |
| 01406 | GUNDINCI | 20,00% / 30,00% | HR0310010051714012008 | 114/23 | 01.01.2024. |
| 01414 | GUNJA | 20,00% / 30,00% | HR6810010051714112009 | 157/23 | 01.01.2024. |
| 05100 | GVOZD | 20,00% / 30,00% | HR3410010051751012003 | 114/23 | 01.01.2024. |
| 01449 | HERCEGOVAC | 20,00% / 30,00% | HR4810010051714412002 | 151/23 | 01.01.2024. |
| 01457 | HLEBINE | 20,00% / 30,00% | HR3210010051714512006 | 157/23 | 01.01.2024. |
| 01465 | HRAŠĆINA | 20,00% / 30,00% | HR8110010051714612004 | 138/23 | 01.01.2024. |
| 01481 | HRVACE | 20,00% / 30,00% | HR5510010051714812001 | 153/23 | 01.01.2024. |
| 01490 | HRVATSKA DUBICA | 20,00% / 30,00% | HR8210010051714912007 | 114/23 | 01.01.2024. |
| 01503 | HRVATSKA KOSTAJNICA | 20,00% / 30,00% | HR7210010051715012000 | 114/23 | 01.01.2024. |
| 01520 | HUM NA SUTLI | 20,00% / 30,00% | HR0810010051715212002 | 114/23 | 01.01.2024. |
| 01538 | HVAR | 20,00% / 30,00% | HR8910010051715312006 | 114/23 | 01.01.2024. |
| 01546 | ILOK | 20,00% / 30,00% | HR4110010051715412004 | 147/23 | 01.01.2024. |
| 01554 | IMOTSKI | 20,00% / 25,00% | HR0910010051715512005 | 156/23 | 01.01.2024. |
| 01562 | IVANEC | 21,00% / 31,00% | HR1510010051715612001 | 145/23, 28/25 | 01.03.2025. |
| 01589 | IVANIĆ-GRAD | 21,00% / 31,00% | HR1010010051715812008 | 149/25 | 01.01.2026. |
| 01597 | IVANKOVO | 20,00% / 30,00% | HR7510010051715912009 | 114/23 | 01.01.2024. |
| 01619 | IVANSKA | 20,00% / 30,00% | HR0610010051716112004 | 114/23 | 01.01.2024. |
| 06092 | JAGODNJAK | 20,00% / 30,00% | HR2410010051760912003 | 114/23 | 01.01.2024. |
| 01635 | JAKOVLJE | 20,00% / 30,00% | HR7710010051716312001 | 114/23 | 01.01.2024. |
| 01643 | JAKŠIĆ | 20,00% / 30,00% | HR0710010051716412007 | 157/23 | 01.01.2024. |
| 01651 | JALŽABET | 20,00% / 30,00% | HR7210010051716512008 | 114/23 | 01.01.2024. |
| 05991 | JANJINA | 20,00% / 30,00% | HR3110010051759912001 | 114/23 | 01.01.2024. |
| 01660 | JARMINA | 20,00% / 30,00% | HR4010010051716612009 | 114/23 | 01.01.2024. |
| 01678 | JASENICE | 20,00% / 30,00% | HR8410010051716712000 | 114/23 | 01.01.2024. |
| 01686 | JASENOVAC | 20,00% / 30,00% | HR9510010051716812003 | 143/23 | 01.01.2024. |
| 01694 | JASTREBARSKO | 20,00% / 30,00% | HR2010010051716912002 | 147/23 | 01.01.2024. |
| 01708 | JELENJE | 20,00% / 30,00% | HR3110010051717012005 | 114/23 | 01.01.2024. |
| 01716 | JELSA | 20,00% / 30,00% | HR3710010051717112001 | 35/25 | 01.03.2025. |
| 05525 | JESENJE | 20,00% / 30,00% | HR0210010051755212000 | 114/23 | 01.01.2024. |
| 01724 | JOSIPDOL | 20,00% / 30,00% | HR6410010051717212007 | 114/23 | 01.01.2024. |
| 01732 | KALI | 20,00% / 30,00% | HR3210010051717312008 | 114/23 | 01.01.2024. |
| 05592 | KALINOVAC | 20,00% / 30,00% | HR6910010051755912007 | 114/23 | 01.01.2024. |
| 05606 | KALNIK | 20,00% / 30,00% | HR5910010051756012000 | 114/23 | 01.01.2024. |
| 06238 | KAMANJE | 20,00% / 30,00% | HR8310010051762312009 | 5/25 | 01.03.2025. |
| 01759 | KANFANAR | 20,00% / 30,00% | HR4410010051717512000 | 148/23 | 01.01.2024. |
| 01767 | KAPELA | 15,00% / 25,00% | HR5510010051717612003 | 148/23 | 01.01.2024. |
| 01775 | KAPTOL | 20,00% / 30,00% | HR7710010051717712002 | 145/23 | 01.01.2024. |
| 01783 | KARLOBAG | 20,00% / 30,00% | HR6110010051717812006 | 114/23 | 01.01.2024. |
| 01791 | KARLOVAC | 19,00% / 29,00% | HR1310010051717912004 | 147/23, 141/24 | 01.01.2025. |
| 05967 | KAROJBA | 20,00% / 30,00% | HR0810010051759612006 | 157/23 | 01.01.2024. |
| 01805 | KASTAV | 20,00% / 31,00% | HR2410010051718012007 | 34/25 | 01.03.2025. |
| 01813 | KAŠTELA | 20,00% / 30,00% | HR8910010051718112008 | 114/23 | 01.01.2024. |
| 05975 | KAŠTELIR-LABINCI - CASTELLIERE-S. DOMENICA | 20,00% / 30,00% | HR5710010051759712004 | 114/23 | 01.01.2024. |
| 01830 | KIJEVO | 20,00% / 30,00% | HR0410010051718312000 | 142/23 | 01.01.2024. |
| 01848 | KISTANJE | 20,00% / 30,00% | HR1510010051718412003 | 114/23 | 01.01.2024. |
| 01856 | KLAKAR | 20,00% / 30,00% | HR3710010051718512002 | 154/23 | 01.01.2024. |
| 01864 | KLANA | 20,00% / 30,00% | HR2110010051718612006 | 114/23 | 01.01.2024. |
| 01872 | KLANJEC | 20,00% / 30,00% | HR7010010051718712004 | 114/23 | 01.01.2024. |
| 01899 | KLENOVNIK | 20,00% / 30,00% | HR4410010051718912001 | 35/25 | 01.03.2025. |
| 01902 | KLINČA SELA | 20,00% / 30,00% | HR1710010051719012009 | 144/23 | 01.01.2024. |
| 01929 | KLIS | 20,00% / 30,00% | HR7210010051719212003 | 155/24 | 01.01.2025. |
| 01937 | KLOŠTAR IVANIĆ | 20,00% / 30,00% | HR9410010051719312002 | 114/23 | 01.01.2024. |
| 01945 | KLOŠTAR PODRAVSKI | 20,00% / 30,00% | HR7810010051719412006 | 114/23 | 01.01.2024. |
| 01953 | KNEŽEVI VINOGRADI | 20,00% / 30,00% | HR3010010051719512004 | 114/23 | 01.01.2024. |
| 01961 | KNIN | 21,00% / 30,00% | HR9510010051719612005 | 152/24 | 01.03.2025. |
| 06220 | KOLAN | 15,00% / 25,00% | HR1810010051762212008 | 117/24 | 01.01.2025. |
| 01970 | KOMIŽA | 20,00% / 30,00% | HR0410010051719712001 | 156/23 | 01.01.2024. |
| 01988 | KONAVLE | 20,00% / 30,00% | HR3110010051719812007 | 114/23 | 01.01.2024. |
| 02003 | KONJŠČINA | 20,00% / 30,00% | HR0510010051720012004 | 114/23 | 01.01.2024. |
| 01996 | KONČANICA | 20,00% / 30,00% | HR9610010051719912008 | 33/25 | 01.03.2025. |
| 02011 | KOPRIVNICA | 20,00% / 30,00% | HR7010010051720112005 | 114/23 | 01.01.2024. |
| 02020 | KOPRIVNIČKI BREGI | 20,00% / 30,00% | HR7610010051720212001 | 114/23 | 01.01.2024. |
| 02038 | KOPRIVNIČKI IVANEC | 20,00% / 30,00% | HR0610010051720312007 | 114/23 | 01.01.2024. |
| 02046 | KORČULA | 20,00% / 30,00% | HR7110010051720412008 | 114/23 | 01.01.2024. |
| 05380 | KOSTRENA | 20,00% / 30,00% | HR1810010051753812002 | 114/23 | 01.01.2024. |
| 02062 | KOTORIBA | 20,00% / 30,00% | HR8310010051720612000 | 114/23 | 01.01.2024. |
| 02054 | KOŠKA | 20,00% / 30,00% | HR3910010051720512009 | 114/23 | 01.01.2024. |
| 02089 | KRALJEVEC NA SUTLI | 20,00% / 30,00% | HR1910010051720812002 | 114/23 | 01.01.2024. |
| 02097 | KRALJEVICA | 20,00% / 30,00% | HR0310010051720912006 | 114/23 | 01.01.2024. |
| 02119 | KRAPINA | 20,00% / 30,00% | HR6310010051721112007 | 148/23 | 01.01.2024. |
| 02127 | KRAPINSKE TOPLICE | 20,00% / 30,00% | HR3110010051721212008 | 114/23 | 01.01.2024. |
| 05452 | KRAVARSKO | 20,00% / 30,00% | HR5310010051754512003 | 146/23 | 01.01.2024. |
| 05339 | KRAŠIĆ | 20,00% / 30,00% | HR0510010051753312007 | 114/23 | 01.01.2024. |
| 02135 | KRIŽ | 20,00% / 30,00% | HR9610010051721312009 | 114/23 | 01.01.2024. |
| 02143 | KRIŽEVCI | 20,00% / 30,00% | HR4310010051721412000 | 156/23 | 01.01.2024. |
| 02151 | KRK | 20,00% / 30,00% | HR5410010051721512003 | 114/23 | 01.01.2024. |
| 02160 | KRNJAK | 20,00% / 30,00% | HR7610010051721612002 | 157/23 | 01.01.2024. |
| 02178 | KRŠAN | 20,00% / 30,00% | HR6010010051721712006 | 114/23 | 01.01.2024. |
| 05720 | KUKLJICA | 20,00% / 30,00% | HR5810010051757212005 | 114/23 | 01.01.2024. |
| 02194 | KULA NORINSKA | 20,00% / 30,00% | HR7710010051721912005 | 114/23 | 01.01.2024. |
| 05533 | KUMROVEC | 20,00% / 30,00% | HR1310010051755312003 | 114/23 | 01.01.2024. |
| 02208 | KUTINA | 20,00% / 30,00% | HR8810010051722012008 | 114/23 | 01.01.2024. |
| 02216 | KUTJEVO | 20,00% / 30,00% | HR5610010051722112009 | 114/23 | 01.01.2024. |
| 02224 | LABIN | 20,00% / 30,00% | HR0310010051722212000 | 114/23 | 01.01.2024. |
| 02232 | LANIŠĆE | 20,00% / 30,00% | HR1410010051722312003 | 35/25 | 01.03.2025. |
| 02259 | LASINJA | 20,00% / 30,00% | HR2010010051722512006 | 138/24 | 01.01.2025. |
| 02267 | LASTOVO | 20,00% / 30,00% | HR6910010051722612004 | 33/25 | 01.03.2025. |
| 02275 | LEGRAD | 20,00% / 30,00% | HR3710010051722712005 | 114/23 | 01.01.2024. |
| 02283 | LEKENIK | 20,00% / 30,00% | HR4310010051722812001 | 144/23 | 01.01.2024. |
| 02291 | LEPOGLAVA | 21,00% / 31,00% | HR7010010051722912007 | 145/23 | 01.01.2024. |
| 02305 | LEVANJSKA VAROŠ | 20,00% / 30,00% | HR6010010051723012000 | 114/23 | 01.01.2024. |
| 05860 | LEĆEVICA | 20,00% / 30,00% | HR4210010051758612003 | 114/23 | 01.01.2024. |
| 02313 | LIPIK | 20,00% / 30,00% | HR7110010051723112003 | 146/23 | 01.01.2024. |
| 02321 | LIPOVLJANI | 20,00% / 30,00% | HR9310010051723212002 | 114/23 | 01.01.2024. |
| 02348 | LIŠANE OSTROVIČKE | 20,00% / 30,00% | HR2910010051723412004 | 35/25 | 01.03.2025. |
| 02356 | LIŽNJAN - LISIGNANO | 20,00% / 30,00% | HR9410010051723512005 | 157/23 | 01.01.2024. |
| 02470 | LJUBEŠĆICA | 20,00% / 30,00% | HR7210010051724712000 | 114/23 | 01.01.2024. |
| 02364 | LOBOR | 20,00% / 30,00% | HR0310010051723612001 | 148/23 | 01.01.2024. |
| 02372 | LOKVE | 20,00% / 30,00% | HR3010010051723712007 | 114/23 | 01.01.2024. |
| 05878 | LOKVIČIĆI | 20,00% / 30,00% | HR6410010051758712002 | 157/23 | 01.01.2024. |
| 06246 | LOPAR | 20,00% / 30,00% | HR3010010051762412000 | 114/23 | 01.01.2024. |
| 02399 | LOVAS | 20,00% / 30,00% | HR6310010051723912009 | 114/23 | 01.01.2024. |
| 02402 | LOVINAC | 20,00% / 30,00% | HR4210010051724012006 | 35/25 | 01.01.2026. |
| 02429 | LOVRAN | 20,00% / 30,00% | HR5910010051724212005 | 114/23 | 01.01.2024. |
| 02437 | LOVREĆ | 20,00% / 30,00% | HR6510010051724312001 | 114/23 | 01.01.2024. |
| 02445 | LUDBREG | 20,00% / 31,00% | HR9210010051724412007 | 138/24 | 01.01.2025. |
| 05487 | LUKA | 20,00% / 30,00% | HR1110010051754812004 | 157/23 | 01.01.2024. |
| 02453 | LUKAČ | 20,00% / 30,00% | HR6010010051724512008 | 145/23 | 01.01.2024. |
| 06009 | LUMBARDA | 20,00% / 30,00% | HR9610010051760012002 | 157/23 | 01.01.2024. |
| 02461 | LUPOGLAV | 20,00% / 30,00% | HR2810010051724612009 | 35/25 | 01.03.2025. |
| 05789 | MAGADENOVAC | 20,00% / 30,00% | HR8210010051757812003 | 146/23 | 01.01.2024. |
| 05550 | MAJUR | 20,00% / 30,00% | HR1910010051755512006 | 114/23 | 01.01.2024. |
| 02496 | MAKARSKA | 18,00% / 31,00% | HR0810010051724912002 | 33/25 | 01.03.2025. |
| 02500 | MALA SUBOTICA | 20,00% / 30,00% | HR1910010051725012005 | 114/23 | 01.01.2024. |
| 02518 | MALI BUKOVEC | 20,00% / 30,00% | HR2510010051725112001 | 145/23, 153/23 | 01.01.2024. |
| 02526 | MALI LOŠINJ | 20,00% / 30,00% | HR5210010051725212007 | 114/23 | 01.01.2024. |
| 02534 | MALINSKA-DUBAŠNICA | 20,00% / 30,00% | HR2010010051725312008 | 114/23 | 01.01.2024. |
| 02569 | MARIJA BISTRICA | 20,00% / 30,00% | HR4310010051725612003 | 114/23 | 01.01.2024. |
| 05398 | MARIJA GORICA | 20,00% / 30,00% | HR0210010051753912006 | 148/23 | 01.01.2024. |
| 02577 | MARIJANCI | 20,00% / 30,00% | HR6510010051725712002 | 157/23 | 01.01.2024. |
| 02585 | MARINA | 20,00% / 30,00% | HR4910010051725812006 | 114/23 | 01.01.2024. |
| 06106 | MARKUŠICA | 20,00% / 30,00% | HR8910010051761012004 | 148/23 | 01.01.2024. |
| 00850 | MARTIJANEC | 20,00% / 30,00% | HR8410010051708512008 | 154/24 | 01.01.2025. |
| 02593 | MARTINSKA VES | 20,00% / 30,00% | HR9810010051725912004 | 114/23 | 01.01.2024. |
| 02607 | MARUŠEVEC | 20,00% / 30,00% | HR1210010051726012007 | 33/25 | 01.03.2025. |
| 02542 | MARČANA | 20,00% / 30,00% | HR8510010051725412009 | 114/23 | 01.01.2024. |
| 02615 | MATULJI | 20,00% / 30,00% | HR7710010051726112008 | 33/25 | 01.03.2025. |
| 02488 | MAČE | 20,00% / 30,00% | HR8310010051724812003 | 114/23 | 01.01.2024. |
| 02631 | MEDULIN | 20,00% / 30,00% | HR8910010051726312000 | 157/23 | 01.01.2024. |
| 02640 | METKOVIĆ | 20,00% / 30,00% | HR0310010051726412003 | 114/23 | 01.01.2024. |
| 02658 | MIHOVLJAN | 20,00% / 30,00% | HR2510010051726512002 | 153/23 | 01.01.2024. |
| 02666 | MIKLEUŠ | 20,00% / 30,00% | HR0910010051726612006 | 114/23 | 01.01.2024. |
| 02674 | MILNA | 20,00% / 30,00% | HR5810010051726712004 | 35/25 | 01.03.2025. |
| 02682 | MLJET | 20,00% / 27,00% | HR2610010051726812005 | 30/25 | 01.03.2025. |
| 02704 | MOLVE | 15,00% / 25,00% | HR0510010051727012009 | 141/23 | 01.01.2024. |
| 02747 | MOTOVUN - MONTONA | 20,00% / 30,00% | HR6610010051727412006 | 114/23 | 01.01.2024. |
| 02739 | MOŠĆENIČKA DRAGA | 20,00% / 30,00% | HR8210010051727312002 | 114/23 | 01.01.2024. |
| 02755 | MRKOPALJ | 20,00% / 30,00% | HR1810010051727512004 | 154/23 | 01.01.2024. |
| 02763 | MURSKO SREDIŠĆE | 20,00% / 30,00% | HR8310010051727612005 | 114/23 | 01.01.2024. |
| 06173 | MURTER - KORNATI | 20,00% / 30,00% | HR8110010051761712003 | 114/23 | 01.01.2024. |
| 00876 | MUĆ | 20,00% / 30,00% | HR9610010051708712000 | 114/23 | 01.01.2024. |
| 02780 | NAŠICE | 20,00% / 30,00% | HR1910010051727812007 | 114/23 | 01.01.2024. |
| 02798 | NEDELIŠĆE | 20,00% / 30,00% | HR8410010051727912008 | 114/23 | 01.01.2024. |
| 06122 | NEGOSLAVCI | 20,00% / 30,00% | HR6310010051761212001 | 148/23 | 01.01.2024. |
| 02801 | NEREŽIŠĆA | 20,00% / 30,00% | HR2010010051728012003 | 114/23 | 01.01.2024. |
| 02810 | NETRETIĆ | 20,00% / 30,00% | HR4210010051728112002 | 114/23 | 01.01.2024. |
| 02950 | NIJEMCI | 20,00% / 30,00% | HR3110010051729512007 | 114/23 | 01.01.2024. |
| 02828 | NIN | 20,00% / 30,00% | HR2610010051728212006 | 158/23 | 01.01.2024. |
| 02836 | NOVA BUKOVICA | 20,00% / 30,00% | HR7510010051728312004 | 114/23 | 01.01.2024. |
| 02844 | NOVA GRADIŠKA | 21,00% / 31,00% | HR4310010051728412005 | 35/25 | 01.03.2025. |
| 02852 | NOVA KAPELA | 20,00% / 30,00% | HR4910010051728512001 | 157/23 | 01.01.2024. |
| 02879 | NOVA RAČA | 17,00% / 27,00% | HR4410010051728712008 | 34/25 | 01.01.2026. |
| 02887 | NOVALJA | 15,00% / 25,00% | HR1210010051728812009 | 34/25 | 01.01.2026. |
| 05541 | NOVI GOLUBOVEC | 20,00% / 30,00% | HR3510010051755412002 | 114/23 | 01.01.2024. |
| 02895 | NOVI MAROF | 20,00% / 30,00% | HR5610010051728912000 | 146/23, 156/23 | 01.01.2024. |
| 02909 | NOVI VINODOLSKI | 20,00% / 30,00% | HR9410010051729012002 | 147/23 | 01.01.2024. |
| 05371 | NOVIGRAD | 20,00% / 30,00% | HR9310010051753712003 | 157/23 | 01.01.2024. |
| 02917 | NOVIGRAD - CITTANOVA | 20,00% / 31,00% | HR7810010051729112006 | 34/25 | 01.03.2025. |
| 02925 | NOVIGRAD PODRAVSKI | 20,00% / 30,00% | HR3010010051729212004 | 114/23 | 01.01.2024. |
| 05614 | NOVO VIRJE | 20,00% / 30,00% | HR7010010051756112003 | 114/23 | 01.01.2024. |
| 02933 | NOVSKA | 20,00% / 30,00% | HR9510010051729312005 | 147/23 | 01.01.2024. |
| 02941 | NUŠTAR | 20,00% / 30,00% | HR0410010051729412001 | 114/23 | 01.01.2024. |
| 02968 | OBROVAC | 20,00% / 30,00% | HR9610010051729612008 | 114/23 | 01.01.2024. |
| 02976 | OGULIN | 20,00% / 30,00% | HR6410010051729712009 | 35/25 | 01.03.2025. |
| 05886 | OKRUG | 20,00% / 30,00% | HR4810010051758812006 | 146/23 | 01.01.2024. |
| 02992 | OKUČANI | 20,00% / 30,00% | HR2210010051729912003 | 139/25 | 01.01.2026. |
| 03000 | OMIŠ | 21,00% / 31,00% | HR7610010051730012008 | 33/25 | 01.03.2025. |
| 03018 | OMIŠALJ | 20,00% / 30,00% | HR4410010051730112009 | 114/23 | 01.01.2024. |
| 03026 | OPATIJA | 20,00% / 30,00% | HR8810010051730212000 | 114/23 | 01.01.2024. |
| 03034 | OPRISAVCI | 20,00% / 30,00% | HR0210010051730312003 | 114/23 | 01.01.2024. |
| 03042 | OPRTALJ - PORTOLE | 20,00% / 30,00% | HR2410010051730412002 | 148/23 | 01.01.2024. |
| 03069 | OPUZEN | 20,00% / 30,00% | HR5710010051730612004 | 114/23 | 01.01.2024. |
| 03077 | ORAHOVICA | 20,00% / 30,00% | HR2510010051730712005 | 114/23 | 01.01.2024. |
| 03085 | OREBIĆ | 20,00% / 30,00% | HR3110010051730812001 | 157/23 | 01.01.2024. |
| 06050 | OREHOVICA | 20,00% / 30,00% | HR3310010051760512007 | 114/23 | 01.01.2024. |
| 03093 | ORIOVAC | 20,00% / 30,00% | HR5810010051730912007 | 138/24 | 01.01.2025. |
| 05428 | ORLE | 20,00% / 30,00% | HR3010010051754212008 | 157/23 | 01.01.2024. |
| 03115 | OROSLAVJE* | 20,00% / 30,00% | HR5910010051731112003 | 152/23, 114/23 | 01.01.2024. |
| 03123 | OSIJEK | 20,00% / 30,00% | HR8110010051731212002 | 114/23 | 01.01.2024. |
| 03140 | OTOK | 17,00% / 27,00% | HR1710010051731412004 | 148/25 | 01.01.2026. |
| 05355 | OTOK | 20,00% / 30,00% | HR3810010051753512009 | 114/23 | 01.01.2024. |
| 03131 | OTOČAC | 20,00% / 30,00% | HR6510010051731312006 | 152/23 | 01.01.2024. |
| 03158 | OZALJ | 20,00% / 30,00% | HR8210010051731512005 | 147/23 | 01.01.2024. |
| 03166 | PAG | 20,00% / 30,00% | HR8810010051731612001 | 147/23 | 01.01.2024. |
| 03174 | PAKOŠTANE | 20,00% / 30,00% | HR1810010051731712007 | 114/23 | 01.01.2024. |
| 03182 | PAKRAC | 20,00% / 30,00% | HR8310010051731812008 | 147/23 | 01.01.2024. |
| 03212 | PAZIN | 22,00% / 30,00% | HR7910010051732112004 | 143/23 | 01.01.2024. |
| 03204 | PAŠMAN | 20,00% / 30,00% | HR3010010051732012006 | 114/23 | 01.01.2024. |
| 03239 | PERUŠIĆ | 20,00% / 30,00% | HR5310010051732312001 | 148/23 | 01.01.2024. |
| 03247 | PETERANEC | 20,00% / 30,00% | HR8010010051732412007 | 157/23 | 01.01.2024. |
| 03255 | PETLOVAC | 20,00% / 30,00% | HR4810010051732512008 | 114/23 | 01.01.2024. |
| 03263 | PETRIJANEC | 20,00% / 27,00% | HR1610010051732612009 | 33/25 | 01.03.2025. |
| 03271 | PETRIJEVCI | 20,00% / 30,00% | HR6010010051732712000 | 114/23 | 01.01.2024. |
| 03280 | PETRINJA | 20,00% / 30,00% | HR7110010051732812003 | 155/23 | 01.01.2024. |
| 03298 | PETROVSKO | 20,00% / 30,00% | HR9310010051732912002 | 114/23 | 01.01.2024. |
| 05819 | PIROVAC | 20,00% / 30,00% | HR2410010051758112001 | 114/23 | 01.01.2024. |
| 03310 | PISAROVINA | 20,00% / 30,00% | HR1310010051733112001 | 114/23 | 01.01.2024. |
| 03328 | PITOMAČA | 20,00% / 30,00% | HR4010010051733212007 | 131/23 | 01.01.2024. |
| 03301 | PIĆAN | 20,00% / 30,00% | HR0710010051733012005 | 114/23 | 01.01.2024. |
| 03336 | PLAŠKI | 20,00% / 30,00% | HR0810010051733312008 | 114/23 | 01.01.2024. |
| 03344 | PLETERNICA | 20,00% / 30,00% | HR7310010051733412009 | 114/23 | 01.01.2024. |
| 04553 | PLITVIČKA JEZERA | 20,00% / 30,00% | HR5010010051745512009 | 35/25 | 01.03.2025. |
| 03352 | PLOČE | 20,00% / 30,00% | HR2010010051733512000 | 146/23 | 01.01.2024. |
| 03379 | PODBABLJE | 20,00% / 30,00% | HR5310010051733712002 | 114/23 | 01.01.2024. |
| 03387 | PODCRKAVLJE | 20,00% / 30,00% | HR3710010051733812006 | 153/23 | 01.01.2024. |
| 03395 | PODGORA | 18,00% / 30,00% | HR8610010051733912004 | 158/23, 35/25 | 01.03.2025. |
| 03409 | PODGORAČ | 20,00% / 30,00% | HR9710010051734012007 | 114/23 | 01.01.2024. |
| 02712 | PODRAVSKA MOSLAVINA | 20,00% / 30,00% | HR4910010051727112000 | 114/23 | 01.01.2024. |
| 06165 | PODRAVSKE SESVETE | 20,00% / 30,00% | HR7010010051761612000 | 114/23 | 01.01.2024. |
| 03417 | PODSTRANA | 20,00% / 30,00% | HR6510010051734112008 | 114/23 | 01.01.2024. |
| 03425 | PODTUREN | 20,00% / 30,00% | HR3310010051734212009 | 114/23 | 01.01.2024. |
| 03433 | POJEZERJE | 20,00% / 30,00% | HR7710010051734312000 | 114/23 | 01.01.2024. |
| 05444 | POKUPSKO | 20,00% / 30,00% | HR4210010051754412000 | 146/24 | 01.01.2025. |
| 03441 | POLAČA | 20,00% / 30,00% | HR8810010051734412003 | 114/23 | 01.01.2024. |
| 03450 | POLIČNIK | 20,00% / 30,00% | HR1310010051734512002 | 153/23 | 01.01.2024. |
| 03468 | POPOVAC | 20,00% / 30,00% | HR9410010051734612006 | 114/23 | 01.01.2024. |
| 03476 | POPOVAČA | 20,00% / 30,00% | HR4610010051734712004 | 114/23 | 01.01.2024. |
| 03484 | POREČ - PARENZO | 20,00% / 30,00% | HR1410010051734812005 | 114/23 | 01.01.2024. |
| 03492 | POSEDARJE | 18,00% / 30,00% | HR2010010051734912001 | 152/24 | 01.03.2025. |
| 03506 | POSTIRA | 20,00% / 30,00% | HR9010010051735012009 | 114/23 | 01.01.2024. |
| 05738 | POVLJANA | 20,00% / 30,00% | HR6410010051757312001 | 149/25 | 01.01.2026. |
| 03514 | POŽEGA | 20,00% / 30,00% | HR3710010051735112000 | 156/23 | 01.01.2024. |
| 03522 | PREGRADA | 21,00% / 31,00% | HR4810010051735212003 | 24/25 | 01.03.2025. |
| 03549 | PREKO | 20,00% / 30,00% | HR5410010051735412006 | 114/23 | 01.01.2024. |
| 03557 | PRELOG | 20,00% / 30,00% | HR0610010051735512004 | 114/23 | 01.01.2024. |
| 03565 | PRESEKA | 20,00% / 30,00% | HR7110010051735612005 | 114/23 | 01.01.2024. |
| 05894 | PRGOMET | 20,00% / 30,00% | HR9710010051758912004 | 114/23 | 01.01.2024. |
| 06203 | PRIBISLAVEC | 20,00% / 30,00% | HR2310010051762012001 | 114/23 | 01.01.2024. |
| 05908 | PRIMORSKI DOLAC | 20,00% / 30,00% | HR1110010051759012007 | 114/23 | 01.01.2024. |
| 03573 | PRIMOŠTEN | 20,00% / 30,00% | HR7710010051735712001 | 35/25 | 01.03.2025. |
| 05835 | PRIVLAKA | 20,00% / 30,00% | HR1910010051758312008 | 114/23 | 01.01.2024. |
| 05746 | PRIVLAKA | 17,00% / 30,00% | HR9110010051757412007 | 108/24 | 01.01.2025. |
| 00884 | PROLOŽAC | 20,00% / 30,00% | HR1010010051708812003 | 114/23 | 01.01.2024. |
| 02984 | PROMINA | 20,00% / 30,00% | HR1110010051729812000 | 114/23 | 01.01.2024. |
| 03590 | PULA - POLA | 22,00% / 32,00% | HR7210010051735912008 | 154/23, 148/25 | 01.01.2026. |
| 03603 | PUNAT | 15,00% / 30,00% | HR0810010051736012003 | 148/23 | 01.01.2024. |
| 03611 | PUNITOVCI | 20,00% / 30,00% | HR3010010051736112002 | 114/23 | 01.01.2024. |
| 03581 | PUČIŠĆA | 20,00% / 30,00% | HR0710010051735812007 | 114/23 | 01.01.2024. |
| 03620 | PUŠĆA | 20,00% / 30,00% | HR1410010051736212006 | 114/23 | 01.01.2024. |
| 03638 | RAB | 20,00% / 30,00% | HR6310010051736312004 | 114/23 | 01.01.2024. |
| 03646 | RADOBOJ | 20,00% / 30,00% | HR3110010051736412005 | 157/23, 35/25 | 01.03.2025. |
| 05363 | RAKOVEC | 20,00% / 30,00% | HR8210010051753612000 | 114/23 | 01.01.2024. |
| 03654 | RAKOVICA | 20,00% / 30,00% | HR3710010051736512001 | 114/23 | 01.01.2024. |
| 03662 | RASINJA | 20,00% / 30,00% | HR6410010051736612007 | 114/23 | 01.01.2024. |
| 03697 | RAVNA GORA | 20,00% / 30,00% | HR4410010051736912000 | 114/23 | 01.01.2024. |
| 03689 | RAŠA | 20,00% / 30,00% | HR9710010051736812009 | 153/23 | 01.01.2024. |
| 03719 | RAŽANAC | 20,00% / 30,00% | HR6610010051737112006 | 114/23 | 01.01.2024. |
| 03727 | REŠETARI | 20,00% / 30,00% | HR1810010051737212004 | 143/25 | 01.01.2026. |
| 05568 | RIBNIK | 20,00% / 30,00% | HR6810010051755612004 | 33/25 | 01.03.2025. |
| 03735 | RIJEKA | 20,00% / 25,00% | HR8310010051737312005 | 149/25 | 01.01.2026. |
| 05827 | ROGOZNICA | 20,00% / 30,00% | HR5110010051758212007 | 114/23 | 01.01.2024. |
| 03743 | ROVINJ - ROVIGNO | 20,00% / 30,00% | HR8910010051737412001 | 144/23 | 01.01.2024. |
| 03751 | ROVIŠĆE | 20,00% / 30,00% | HR1910010051737512007 | 153/23 | 01.01.2024. |
| 03760 | RUGVICA | 20,00% / 30,00% | HR8410010051737612008 | 114/23 | 01.01.2024. |
| 05916 | RUNOVIĆI | 20,00% / 30,00% | HR7610010051759112008 | 114/23 | 01.01.2024. |
| 03778 | RUŽIĆ | 20,00% / 30,00% | HR5210010051737712009 | 153/23 | 01.01.2024. |
| 03786 | SABORSKO | 20,00% / 30,00% | HR9610010051737812000 | 114/23 | 01.01.2024. |
| 03794 | SALI | 20,00% / 30,00% | HR1010010051737912003 | 114/23 | 01.01.2024. |
| 03808 | SAMOBOR | 18,00% / 27,00% | HR7510010051738012004 | 147/23 | 01.01.2024. |
| 03816 | SATNICA ĐAKOVAČKA | 20,00% / 30,00% | HR4310010051738112005 | 114/23 | 01.01.2024. |
| 03824 | SEGET | 20,00% / 30,00% | HR4910010051738212001 | 114/23 | 01.01.2024. |
| 03832 | SELCA | 20,00% / 30,00% | HR7610010051738312007 | 114/23 | 01.01.2024. |
| 03859 | SELNICA | 20,00% / 30,00% | HR1210010051738512009 | 114/23 | 01.01.2024. |
| 03867 | SEMELJCI | 20,00% / 30,00% | HR5610010051738612000 | 151/23 | 01.01.2024. |
| 03875 | SENJ | 20,00% / 30,00% | HR6710010051738712003 | 114/23 | 01.01.2024. |
| 05622 | SEVERIN | 18,00% / 28,00% | HR9210010051756212002 | 138/23 | 01.01.2024. |
| 03883 | SIBINJ | 20,00% / 30,00% | HR8910010051738812002 | 35/25 | 01.03.2025. |
| 05703 | SIKIREVCI | 20,00% / 30,00% | HR4110010051757012006 | 114/23 | 01.01.2024. |
| 03891 | SINJ | 18,00% / 30,00% | HR7310010051738912006 | 152/23 | 01.01.2024. |
| 03905 | SIRAČ | 20,00% / 30,00% | HR0910010051739012001 | 148/23 | 01.01.2024. |
| 03913 | SISAK | 21,60% / 31,60% | HR3610010051739112007 | 152/23, 151/24 | 01.01.2025. |
| 03930 | SKRAD | 20,00% / 30,00% | HR6910010051739312009 | 114/23 | 01.01.2024. |
| 03948 | SKRADIN | 20,00% / 30,00% | HR1610010051739412000 | 114/23 | 01.01.2024. |
| 03956 | SLATINA | 20,00% / 30,00% | HR2710010051739512003 | 114/23 | 01.01.2024. |
| 03964 | SLAVONSKI BROD | 20,00% / 30,00% | HR4910010051739612002 | 114/23 | 01.01.2024. |
| 03972 | SLAVONSKI ŠAMAC | 20,00% / 30,00% | HR3310010051739712006 | 114/23 | 01.01.2024. |
| 03999 | SLIVNO | 20,00% / 30,00% | HR5010010051739912005 | 114/23 | 01.01.2024. |
| 04006 | SLUNJ | 20,00% / 30,00% | HR4510010051740012005 | 152/23 | 01.01.2024. |
| 04022 | SMOKVICA | 20,00% / 30,00% | HR7810010051740212007 | 114/23 | 01.01.2024. |
| 04057 | SOKOLOVAC | 20,00% / 30,00% | HR5810010051740512000 | 114/23 | 01.01.2024. |
| 04065 | SOLIN | 20,00% / 30,00% | HR6910010051740612003 | 114/23 | 01.01.2024. |
| 04073 | SOPJE | 20,00% / 30,00% | HR9110010051740712002 | 148/23 | 01.01.2024. |
| 04090 | SPLIT | 21,50% / 32,00% | HR2710010051740912004 | 150/23, 35/25 | 01.03.2025. |
| 04103 | SRAČINEC | 20,00% / 30,00% | HR3810010051741012007 | 28/25 | 01.03.2025. |
| 04111 | STANKOVCI | 20,00% / 30,00% | HR0610010051741112008 | 140/23 | 01.01.2024. |
| 04120 | STARA GRADIŠKA | 20,00% / 30,00% | HR7110010051741212009 | 153/23, 157/23 | 01.01.2024. |
| 04138 | STARI GRAD | 20,00% / 31,00% | HR1810010051741312000 | 35/25 | 01.03.2025. |
| 04146 | STARI JANKOVCI | 15,00% / 25,00% | HR2910010051741412003 | 153/23 | 01.01.2024. |
| 04154 | STARI MIKANOVCI | 20,00% / 30,00% | HR5110010051741512002 | 154/23 | 01.01.2024. |
| 04162 | STARIGRAD | 20,00% / 30,00% | HR3510010051741612006 | 148/23 | 01.01.2024. |
| 04189 | STARO PETROVO SELO | 20,00% / 30,00% | HR5210010051741812005 | 114/23 | 01.01.2024. |
| 04197 | STON | 20,00% / 30,00% | HR5810010051741912001 | 152/24 | 01.03.2025. |
| 06068 | STRAHONINEC | 20,00% / 30,00% | HR9810010051760612008 | 114/23 | 01.01.2024. |
| 04219 | STRIZIVOJNA | 20,00% / 30,00% | HR7510010051742112000 | 114/23 | 01.01.2024. |
| 04227 | STUBIČKE TOPLICE | 20,00% / 30,00% | HR8610010051742212003 | 114/23 | 01.01.2024. |
| 05517 | STUPNIK | 20,00% / 30,00% | HR5510010051755112009 | 114/23 | 01.01.2024. |
| 04243 | SUHOPOLJE | 20,00% / 30,00% | HR9210010051742412006 | 157/23 | 01.01.2024. |
| 04251 | SUKOŠAN | 20,00% / 30,00% | HR4410010051742512004 | 114/23 | 01.01.2024. |
| 04260 | SUNJA | 20,00% / 30,00% | HR1210010051742612005 | 114/23 | 01.01.2024. |
| 04278 | SUPETAR | 20,50% / 31,00% | HR1810010051742712001 | 35/25 | 01.03.2025. |
| 05924 | SUTIVAN | 20,00% / 30,00% | HR4410010051759212009 | 35/25 | 01.03.2025. |
| 04235 | SUĆURAJ | 20,00% / 30,00% | HR1110010051742312002 | 114/23 | 01.01.2024. |
| 06076 | SVETA MARIJA | 20,00% / 30,00% | HR6610010051760712009 | 114/23 | 01.01.2024. |
| 04324 | SVETA NEDELJA | 20,00% / 30,00% | HR5210010051743212006 | 114/23 | 01.01.2024. |
| 04367 | SVETA NEDELJA | 18,00% / 28,00% | HR0510010051743612007 | 150/23 | 01.01.2024. |
| 04286 | SVETI FILIP I JAKOV | 20,00% / 30,00% | HR4510010051742812007 | 114/23 | 01.01.2024. |
| 04383 | SVETI ILIJA | 20,00% / 30,00% | HR3810010051743812009 | 145/23, 157/23 | 01.01.2024. |
| 04294 | SVETI IVAN ZELINA | 20,00% / 30,00% | HR1310010051742912008 | 154/23 | 01.01.2024. |
| 04391 | SVETI IVAN ŽABNO | 20,00% / 30,00% | HR8210010051743912000 | 114/23 | 01.01.2024. |
| 04405 | SVETI JURAJ NA BREGU | 20,00% / 30,00% | HR2310010051744012002 | 114/23 | 01.01.2024. |
| 04308 | SVETI KRIŽ ZAČRETJE | 20,00% / 30,00% | HR4610010051743012003 | 157/23 | 01.01.2024. |
| 04316 | SVETI LOVREČ | 20,00% / 30,00% | HR6810010051743112002 | 35/25 | 01.03.2025. |
| 04413 | SVETI MARTIN NA MURI | 20,00% / 30,00% | HR0710010051744112006 | 114/23 | 01.01.2024. |
| 04421 | SVETI PETAR OREHOVEC | 20,00% / 30,00% | HR5610010051744212004 | 114/23 | 01.01.2024. |
| 04332 | SVETI PETAR U ŠUMI | 20,00% / 30,00% | HR0410010051743312004 | 157/23 | 01.01.2024. |
| 04375 | SVETI ĐURĐ | 20,00% / 30,00% | HR7010010051743712008 | 114/23 | 01.01.2024. |
| 04359 | SVETVINČENAT | 20,00% / 30,00% | HR7510010051743512001 | 35/25 | 01.01.2026. |
| 06319 | TAR-VABRIGA - TORRE-ABREGA | 20,00% / 30,00% | HR4310010051763112009 | 143/23 | 01.01.2024. |
| 04537 | TINJAN | 20,00% / 30,00% | HR1710010051745312007 | 114/24 | 01.01.2025. |
| 04545 | TISNO | 20,00% / 30,00% | HR8210010051745412008 | 146/23 | 01.01.2024. |
| 05754 | TKON | 20,00% / 30,00% | HR5910010051757512008 | 114/23 | 01.01.2024. |
| 04561 | TOMPOJEVCI | 20,00% / 30,00% | HR9410010051745612000 | 114/23 | 01.01.2024. |
| 04570 | TOPUSKO | 20,00% / 30,00% | HR0810010051745712003 | 114/23 | 01.01.2024. |
| 04588 | TORDINCI | 20,00% / 30,00% | HR3010010051745812002 | 157/23 | 01.01.2024. |
| 05576 | TOUNJ | 20,00% / 30,00% | HR3610010051755712005 | 114/23 | 01.01.2024. |
| 04596 | TOVARNIK | 20,00% / 30,00% | HR1410010051745912006 | 114/23 | 01.01.2024. |
| 06262 | TRIBUNJ | 20,00% / 30,00% | HR6310010051762612002 | 148/23 | 01.01.2024. |
| 04600 | TRILJ | 15,00% / 30,00% | HR4710010051746012001 | 141/24 | 01.01.2025. |
| 04618 | TRNAVA | 20,00% / 30,00% | HR7410010051746112007 | 114/23 | 01.01.2024. |
| 04626 | TRNOVEC BARTOLOVEČKI | 20,00% / 30,00% | HR4210010051746212008 | 35/25, 146/25 | 01.01.2026. |
| 04634 | TROGIR | 21,00% / 31,00% | HR1010010051746312009 | 33/25 | 01.03.2025. |
| 06017 | TRPANJ | 20,00% / 30,00% | HR8010010051760112006 | 140/23 | 01.01.2024. |
| 04642 | TRPINJA | 20,00% / 30,00% | HR5410010051746412000 | 114/23 | 01.01.2024. |
| 04669 | TUHELJ | 20,00% / 30,00% | HR8710010051746612002 | 114/23 | 01.01.2024. |
| 05932 | TUČEPI | 17,00% / 30,00% | HR8810010051759312000 | 148/25 | 01.01.2026. |
| 04677 | UDBINA | 20,00% / 30,00% | HR7110010051746712006 | 154/23 | 01.01.2024. |
| 04685 | UMAG - UMAGO | 20,00% / 30,00% | HR2310010051746812004 | 114/23 | 01.01.2024. |
| 04693 | UNEŠIĆ | 20,00% / 30,00% | HR8810010051746912005 | 114/23 | 01.01.2024. |
| 04715 | VALPOVO | 21,00% / 31,00% | HR6710010051747112009 | 33/25 | 01.03.2025. |
| 04723 | VARAŽDIN | 21,00% / 32,00% | HR1410010051747212000 | 147/23, 151/24 | 01.01.2025. |
| 04731 | VARAŽDINSKE TOPLICE | 21,00% / 30,00% | HR2510010051747312003 | 138/24 | 01.01.2025. |
| 04740 | VELA LUKA | 20,00% / 30,00% | HR4710010051747412002 | 114/23 | 01.01.2024. |
| 04758 | VELIKA | 20,00% / 30,00% | HR3110010051747512006 | 148/23 | 01.01.2024. |
| 05410 | VELIKA GORICA | 20,00% / 30,00% | HR6210010051754112007 | 114/23 | 01.01.2024. |
| 04766 | VELIKA KOPANICA | 20,00% / 30,00% | HR8010010051747612004 | 146/23 | 01.01.2024. |
| 04774 | VELIKA LUDINA | 20,00% / 30,00% | HR4810010051747712005 | 114/23 | 01.01.2024. |
| 04782 | VELIKA PISANICA | 20,00% / 30,00% | HR5410010051747812001 | 114/23 | 01.01.2024. |
| 05657 | VELIKA TRNOVITICA | 20,00% / 30,00% | HR9310010051756512005 | 114/23 | 01.01.2024. |
| 05584 | VELIKI BUKOVEC | 20,00% / 30,00% | HR4210010051755812001 | 151/24 | 01.01.2025. |
| 04804 | VELIKI GRĐEVAC | 20,00% / 30,00% | HR7110010051748012000 | 151/23 | 01.01.2024. |
| 04812 | VELIKO TRGOVIŠĆE | 20,00% / 30,00% | HR8210010051748112003 | 141/23, 33/25 | 01.03.2025. |
| 04839 | VELIKO TROJSTVO | 20,00% / 30,00% | HR8810010051748312006 | 146/25 | 01.01.2026. |
| 04847 | VIDOVEC | 20,00% / 30,00% | HR4010010051748412004 | 140/23 | 01.01.2024. |
| 04855 | VILJEVO | 20,00% / 30,00% | HR0810010051748512005 | 114/23 | 01.01.2024. |
| 04863 | VINICA | 20,00% / 30,00% | HR1410010051748612001 | 141/23 | 01.01.2024. |
| 04871 | VINKOVCI | 20,00% / 30,00% | HR4110010051748712007 | 114/23 | 01.01.2024. |
| 04880 | VINODOLSKA OPĆINA | 20,00% / 30,00% | HR0910010051748812008 | 114/23 | 01.01.2024. |
| 04898 | VIR | 20,00% / 30,00% | HR7410010051748912009 | 114/23 | 01.01.2024. |
| 04901 | VIRJE | 20,00% / 30,00% | HR5310010051749012006 | 114/23 | 01.01.2024. |
| 04910 | VIROVITICA | 20,00% / 30,00% | HR0510010051749112004 | 152/23 | 01.01.2024. |
| 04928 | VIS | 20,00% / 30,00% | HR7010010051749212005 | 114/23 | 01.01.2024. |
| 04936 | VISOKO | 20,00% / 30,00% | HR7610010051749312001 | 148/23 | 01.01.2024. |
| 04944 | VIŠKOVCI | 20,00% / 30,00% | HR0610010051749412007 | 114/23 | 01.01.2024. |
| 04952 | VIŠKOVO | 20,00% / 30,00% | HR7110010051749512008 | 153/23 | 01.01.2024. |
| 04979 | VIŠNJAN - VISIGNANO | 20,00% / 30,00% | HR8310010051749712000 | 114/23 | 01.01.2024. |
| 04987 | VIŽINADA - VISINADA | 20,00% / 30,00% | HR9410010051749812003 | 151/23 | 01.01.2024. |
| 05797 | VLADISLAVCI | 20,00% / 25,00% | HR0710010051757912002 | 148/23 | 01.01.2024. |
| 05002 | VODICE | 20,00% / 30,00% | HR1910010051750012009 | 131/23 | 01.01.2024. |
| 05029 | VODNJAN - DIGNANO | 20,00% / 30,00% | HR7410010051750212003 | 34/25 | 01.03.2025. |
| 05037 | VOJNIĆ | 20,00% / 30,00% | HR9610010051750312002 | 157/23, 4/25 | 01.03.2025. |
| 04995 | VOĆIN | 20,00% / 30,00% | HR1910010051749912002 | 114/23 | 01.01.2024. |
| 05843 | VOĐINCI | 20,00% / 30,00% | HR8410010051758412009 | 153/23 | 01.01.2024. |
| 05045 | VRATIŠINEC | 20,00% / 30,00% | HR8010010051750412006 | 114/23 | 01.01.2024. |
| 05053 | VRBANJA | 20,00% / 30,00% | HR3210010051750512004 | 158/23 | 01.01.2024. |
| 05061 | VRBJE | 20,00% / 30,00% | HR9710010051750612005 | 33/25 | 01.03.2025. |
| 05070 | VRBNIK | 20,00% / 30,00% | HR0610010051750712001 | 114/23 | 01.01.2024. |
| 05088 | VRBOVEC | 20,00% / 30,00% | HR3310010051750812007 | 114/23 | 01.01.2024. |
| 05096 | VRBOVSKO | 21,00% / 31,00% | HR9810010051750912008 | 34/25 | 01.03.2025. |
| 05118 | VRGORAC | 21,00% / 25,00% | HR5610010051751112002 | 34/25 | 01.03.2025. |
| 05126 | VRHOVINE | 18,00% / 30,00% | HR4010010051751212006 | 146/23 | 01.01.2024. |
| 05134 | VRLIKA | 18,00% / 28,00% | HR8910010051751312004 | 144/25 | 01.01.2026. |
| 05142 | VRPOLJE | 20,00% / 30,00% | HR5710010051751412005 | 114/23 | 01.01.2024. |
| 05169 | VRSAR - ORSERA | 20,00% / 30,00% | HR9010010051751612007 | 111/25, 149/25 | 01.01.2026. |
| 06254 | VRSI | 15,00% / 30,00% | HR4110010051762512003 | 148/23 | 01.01.2024. |
| 05177 | VUKA | 20,00% / 30,00% | HR5810010051751712008 | 154/23 | 01.01.2024. |
| 05185 | VUKOVAR | 20,00% / 30,00% | HR2610010051751812009 | 114/23 | 01.01.2024. |
| 05193 | ZABOK | 20,00% / 30,00% | HR7010010051751912000 | 114/23 | 01.01.2024. |
| 05207 | ZADAR | 20,00% / 30,00% | HR1110010051752012002 | 114/23 | 01.01.2024. |
| 05959 | ZADVARJE | 20,00% / 30,00% | HR2410010051759512002 | 114/23 | 01.01.2024. |
| 05215 | ZAGORSKA SELA | 20,00% / 30,00% | HR9210010051752112006 | 114/23 | 01.01.2024. |
| 01333 | ZAGREB | 23,00% / 33,00% | HR1110010051713312009 | 28/25 | 01.03.2025. |
| 05223 | ZAGVOZD | 20,00% / 30,00% | HR4410010051752212004 | 114/23 | 01.01.2024. |
| 05436 | ZAPREŠIĆ | 20,00% / 30,00% | HR9510010051754312009 | 114/23 | 01.01.2024. |
| 05231 | ZAŽABLJE | 20,00% / 30,00% | HR1210010051752312005 | 114/23 | 01.01.2024. |
| 05240 | ZDENCI | 20,00% / 30,00% | HR1810010051752412001 | 154/23 | 01.01.2024. |
| 05258 | ZEMUNIK DONJI | 20,00% / 30,00% | HR4510010051752512007 | 114/23 | 01.01.2024. |
| 05266 | ZLATAR | 20,00% / 30,00% | HR1310010051752612008 | 114/23 | 01.01.2024. |
| 05274 | ZLATAR BISTRICA | 20,00% / 30,00% | HR7810010051752712009 | 114/23 | 01.01.2024. |
| 05282 | ZMIJAVCI | 20,00% / 25,00% | HR2510010051752812000 | 136/24 | 01.01.2025. |
| 05665 | ZRINSKI TOPOLOVAC | 20,00% / 30,00% | HR0210010051756612001 | 114/23 | 01.01.2024. |
| 00558 | ČABAR | 19,00% / 30,00% | HR7810010051705512003 | 35/25 | 01.03.2025. |
| 00582 | ČAGLIN | 20,00% / 30,00% | HR3610010051705812004 | 157/23 | 01.01.2024. |
| 00604 | ČAKOVEC | 20,00% / 30,00% | HR1510010051706012008 | 114/23 | 01.01.2024. |
| 00612 | ČAVLE | 20,00% / 30,00% | HR8010010051706112009 | 114/23 | 01.01.2024. |
| 00639 | ČAZMA | 20,00% / 30,00% | HR3810010051706312003 | 114/23 | 01.01.2024. |
| 00566 | ČAČINCI | 20,00% / 30,00% | HR0310010051705612002 | 146/23 | 01.01.2024. |
| 00574 | ČAĐAVICA | 20,00% / 25,00% | HR8410010051705712006 | 154/23 | 01.01.2024. |
| 00647 | ČEMINAC | 20,00% / 25,00% | HR6010010051706412002 | 157/23 | 01.01.2024. |
| 00655 | ČEPIN | 20,00% / 30,00% | HR4410010051706512006 | 16/25 | 01.03.2025. |
| 01031 | ĐAKOVO | 20,00% / 30,00% | HR0510010051710312004 | 114/23 | 01.01.2024. |
| 01040 | ĐELEKOVEC | 20,00% / 30,00% | HR7010010051710412005 | 114/23 | 01.01.2024. |
| 01058 | ĐULOVAC | 20,00% / 30,00% | HR7610010051710512001 | 114/23 | 01.01.2024. |
| 01082 | ĐURMANEC | 20,00% / 30,00% | HR3910010051710812009 | 114/23 | 01.01.2024. |
| 01066 | ĐURĐENOVAC | 20,00% / 30,00% | HR0610010051710612007 | 151/23 | 01.01.2024. |
| 01074 | ĐURĐEVAC | 20,00% / 30,00% | HR7110010051710712008 | 114/23 | 01.01.2024. |
| 05649 | ŠANDROVAC | 20,00% / 30,00% | HR2810010051756412004 | 33/25 | 01.01.2026. |
| 06084 | ŠENKOVEC | 20,00% / 30,00% | HR1310010051760812000 | 114/23 | 01.01.2024. |
| 04430 | ŠESTANOVAC | 20,00% / 30,00% | HR2410010051744312005 | 114/23 | 01.01.2024. |
| 04448 | ŠIBENIK | 20,00% / 30,00% | HR3010010051744412001 | 114/23 | 01.01.2024. |
| 04456 | ŠKABRNJA | 20,00% / 30,00% | HR5710010051744512007 | 114/23 | 01.01.2024. |
| 06149 | ŠODOLOVCI | 20,00% / 30,00% | HR5810010051761412008 | 157/23 | 01.01.2024. |
| 04472 | ŠOLTA | 20,00% / 30,00% | HR9010010051744712009 | 114/23 | 01.01.2024. |
| 04499 | ŠPIŠIĆ BUKOVICA | 20,00% / 30,00% | HR4810010051744912003 | 114/23 | 01.01.2024. |
| 04502 | ŠTEFANJE | 20,00% / 30,00% | HR1610010051745012004 | 114/23 | 01.01.2024. |
| 06289 | ŠTITAR | 20,00% / 30,00% | HR9610010051762812004 | 152/24 | 01.03.2025. |
| 04529 | ŠTRIGOVA | 20,00% / 30,00% | HR8710010051745212001 | 114/23 | 01.01.2024. |
| 05304 | ŽAKANJE | 20,00% / 30,00% | HR0410010051753012004 | 33/25 | 01.03.2025. |
| 05312 | ŽMINJ | 20,00% / 30,00% | HR6910010051753112005 | 35/25 | 01.03.2025. |
| 05401 | ŽUMBERAK | 20,00% / 30,00% | HR3510010051754012001 | 151/23 | 01.01.2024. |
| 06025 | ŽUPA DUBROVAČKA | 20,00% / 30,00% | HR3210010051760212004 | 114/23 | 01.01.2024. |
| 05347 | ŽUPANJA | 21,00% / 31,00% | HR7010010051753412008 | 153/24 | 01.01.2025. |
Nema rezultata za odabrane filtre. Pokušajte kraći naziv ili poništite filtre.
Izvor: službena tablica Porezne uprave za 2026. (XLSX). Datum stupanja odluke na snagu može biti iz ranije godine jer se odluka primjenjuje do nove odluke. Pregled je spremljeni prikaz izvora, bez automatskog osvježavanja.
IBAN nije cijeli nalog za plaćanje. Gumb kopira puni IBAN bez razmaka. Model, poziv na broj, vrstu prihoda i ostale podatke provjerite za konkretnu obvezu u važećim uputama i vlastitom zaduženju.
Kada se primjenjuju niža i viša stopa?
Stope se računaju na poreznu osnovicu nakon propisanih izdataka i osobnog odbitka.
Kod predujma poreza na plaću niža stopa na mjesečnu osnovicu do tog iznosa; viša na dio iznad njega.
Izvor: Zakon o porezu na dohodak, članci 19. i 24.. Godišnji obračun i mjesečni predujam zasebni su obračuni.
Koji grad ili općinu odabrati?
Prebivalište / uobičajeno boravište
Pripadnost poreza u pravilu se određuje prema poreznom obvezniku. Kod plaće koristite podatke o pripadnosti općini/gradu iz porezne kartice (PK), a ne automatski sjedište poslodavca.
Datum isplate i promjene
Predujam poreza na plaću obračunava se pri isplati prema tada važećim propisima. Provjerite ažurnost PK i odluke za mjesto obveznika.
Izvor: Zakon, članci 1., 24. i 26.. Za osobu bez prebivališta ili uobičajenog boravišta u RH i druge posebne slučajeve provjerite zakonske iznimke.
Primjer: Zagreb, mjesečna osnovica 6.000,00 €
Stope 23% i 33% iz tablice za 2026. Primjer bez posebnih umanjenja; 6.000,00 € već je porezna osnovica, a ne bruto plaća.
5.000,00 € × 23% = 1.150,00 €
1.000,00 € × 33% = 330,00 €
Ukupni predujam poreza = 1.480,00 €
1.000,00 € × 33% = 330,00 €
Ukupni predujam poreza = 1.480,00 €
Viša stopa primjenjuje se na 1.000,00 € iznad mjesečnog praga, a ne na cijelu osnovicu.
Zakonski rasponi lokalnih stopa
Raspon određuje dopuštenu odluku JLS; za stvarni obračun koristite stopu konkretnog mjesta iz pregleda.
| Vrsta JLS | Niža stopa | Viša stopa |
|---|---|---|
| Općina | 15%–20% | 25%–30% |
| Grad | 15%–21% | 25%–31% |
| Veliki grad i grad sjedište županije | 15%–22% | 25%–32% |
| Grad Zagreb | 15%–23% | 25%–33% |
Izvor: članak 19.a Zakona. Ako odluka nije donesena u propisanom roku, Zakon određuje stope 20% i 30%.
Česta pitanja
Jesu li ove stope prirez?
Ne. Riječ je o nižoj i višoj stopi poreza na dohodak koje određuje JLS. Prirez je ukinut od 2024. i ne dodaje se ponovno na ovaj obračun.
Koristim li ove stope za dividende i najam?
Ovaj pregled odnosi se na stope godišnjeg poreza na dohodak i pripadajuće predujmove. Dohodak od kapitala i drugi konačni dohoci imaju zasebna pravila; stope iz tablice ne primjenjujte automatski na sve primitke.
Zašto odluka iz 2024. stoji u tablici za 2026.?
Odluka može ostati na snazi do donošenja nove. Stupac prikazuje datum iz službenog izvora, dok su stope navedene za pregled 2026. godine.
Je li 60.000,00 € godišnji prag bruto plaće?
To je prag porezne osnovice, a ne bruto plaće, primitaka ili neto isplate. Osnovica se prethodno utvrđuje prema odgovarajućim poreznim pravilima.
Službeni izvori i ažurnost
Izvorni pregled Porezne uprave navodi stanje 01.01.2026. Podaci preuzeti i provjereni 13.10.2026. Prije isplate provjerite eventualnu noviju odluku ili izmjenu službene tablice.
- Porezna uprava – porezne stope godišnjeg poreza na dohodak.
- Službena tablica za 2026. – 556 JLS, stope, IBAN-i i odluke.
- Zakon o porezu na dohodak – službeni portal propisa.
Trebate pomoć s računovodstvom?
Za pitanja o računovodstvu, porezima i poslovnim obvezama obratite se našem timu.