Rule monitor
LawSocial Security wage base for 2027 set at $192,300 (6.2% each for employee and employer)Jan 1, 2027LawTax-free amount of salary rises to RSD 37,369 a month (Official Gazette 80/2026)Jan 1, 2027LawNon-taxable minimum rises to €570 a monthJan 1, 2027CabinetMinimum monthly wage rises to €1,245 (Government resolution No 509)Jan 1, 2027LawThe 5-point SGK discount for manufacturing employers ends on 31 December 2026 unless the President extends it (Law 5510, provisional Art. 108)Jan 1, 2027DueIRS 2027 inflation adjustments (brackets, standard deduction)Nov 2026LawNew withholding tax key formula: tax-free amount €11,550 and new child reductionsNov 1, 2026DueAutumn Budget — income tax thresholds already frozen to April 2031Oct 28, 2026Cabinet2027 contribution ceilings: pension €8,850, health €6,375 a monthOct 7, 2026BillBudget 2027 — standard rate band +€2,500, personal credits €2,125Oct 6, 2026LawContribution ceilings raised: CCSS €10,000, CAR €6,276, CMRC band A €4,067 a monthOct 1, 2026Law2027 minimum wage set at 4,950 zł a month (Council of Ministers regulation)Sep 15, 2026LawMaximum insurable income rises to €2,300 a month (from €2,111.64)Aug 1, 2026LawMinimum wage RON 4,325; tax-free amount on the minimum wage cut to RON 200 for gross pay up to RON 4,600Jul 1, 2026LawNew split of the 28% contributions: pension 19.9%, unemployment 0.1% (Official Gazette 148/2026)Jul 1, 2026LawIndex tranche +2.5%: social minimum wage €2,771.33, contribution ceiling €13,856.63Jun 1, 2026LawMinimum wage (SMIC) raised to €12.31 an hourJun 1, 2026Law2026 contribution order published: ceiling €5,101.20 a month, MEI levy 0.90%Mar 31, 2026LawCompulsory health contribution rises to €39.36 a month (Official Gazette 16/2026)Mar 1, 2026LawNew 2026 IRS withholding tables for the mainland, Azores and MadeiraJan 1, 2026LawIRPEF second bracket (€28,000–50,000) cut from 35% to 33%Jan 1, 2026LawIGR reform: the SMaC card deduction becomes a tax credit (Law 141/2025)Jan 1, 2026LawPension contribution up to 8.5% (employee and employer); CO2 tax credit €216 a yearJan 1, 2026Law2026 average wage 48,967 Kč: 23% tax above 146,901 Kč a month, social insurance ceiling 2,350,416 Kč a yearJan 1, 2026LawFour income tax bands from 2026 — 19, 25, 30 and 35%; employee health insurance 5%Jan 1, 2026LawFamily allowance in 2026: 133,340 Ft a month per dependant with one child, twice the early-2025 amountJan 1, 2026Law2026 withholding tax tariffs for all 26 cantons; BVG thresholds unchanged (entry CHF 22,680, coordination deduction CHF 26,460)Jan 1, 2026LawNew 0.2% employee contribution to the family fund for the parental allowance; employee AHV/IV/FAK now 4.90%Jan 1, 2026LawBracket reform: middle tax (7.5%), top tax (7.5%) and top-top tax (5%) replace the 15% top tax; employment deduction 12.75%, at most DKK 63,300Jan 1, 2026LawLarger job tax credit; state income tax threshold raised to SEK 643,000Jan 1, 2026LawSocial security contribution cut to 7.6%; personal allowance NOK 114,540; bracket tax steps 4 and 5 at 16.8% and 17.8%Jan 1, 2026LawNew income tax scale with a 37.5% top rate; earned income credit up to €3,430; employee pension contribution 7.30%Jan 1, 2026LawNew income tax scale: 20%, 26%, 34% and 39% bands, lower rates for children and people up to 30 (Law 5246/2025)Jan 1, 2026LawTax-free band €22,000, new bands and article 14B deductions for children, housing and green spending (Law 244(I)/2025)Jan 1, 2026LawWithholding brackets raised to ISK 498,122 and 1,398,450 a month; personal allowance ISK 72,492 a monthJan 1, 2026LawHighest monthly contribution base €11,958; average wage for contribution bases €1,993 (NN 150/2025)Jan 1, 2026LawMinimum wage ALL 50,000; maximum wage for social insurance contributions ALL 186,416Jan 1, 2026LawBasic exemption of €700 a month for everyone, whatever the income; income tax stays at 22%Jan 1, 2026LawMinimum wage rises to UAH 8,647 and the tax social benefit to UAH 1,664 (State Budget Law No 4695-IX)Jan 1, 2026LawEmployer pension contribution rises to 12% and the SGK earnings ceiling to 9 times the minimum wage; the general Treasury discount falls to 2 points (Law 7566)Jan 1, 2026CabinetMinimum wage rises to MDL 6,300 a month (Government Decision 771/2025); personal exemption unchanged at MDL 29,700 a yearJan 1, 2026LawFederation of BiH: employer contributions cut from 10.5% to 5% of gross pay (Official Gazette 33/25)Jul 1, 2025LawEmployer pension contribution cut to 0%; the employee pays 10% (Official Gazette 94/2024)Oct 1, 2024LawNew wage tax bands: 0% up to €250, 8% up to €450, 10% above (Law 08/L-142)Aug 23, 2024
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Salary CodexPay & tax intelligence

Methodology · Croatia

How we calculate Croatian net pay

The calculator applies the Contributions Act and the Income Tax Act with the amendments published in Narodne novine, the orders on contribution bases for 2025 and 2026 and the income tax rate tables published by the Tax Administration — see data sources.

Pension contributions

The employee pays 15% into the 1st pillar (intergenerational solidarity) and 5% into the 2nd pillar (individual savings); members of the 1st pillar only pay 20% into the 1st pillar. The base is gross pay, up to the highest monthly base: €11,958.00 in 2026 and €10,788.00 in 2025 (six average wages). For pay up to €700 the 1st-pillar base is reduced by €300, but not below zero, and for pay from €700.01 to €1,300 by 0.5 × (€1,300 − pay). Pension rights are counted as if there were no reduction.

Income tax

Income is gross pay less the employee's contributions. The personal allowance comes off it: €600 a month, raised by 0.5 of the basic allowance for each dependent family member and for children by coefficients of 0.5, 0.7, 1.0, 1.4, 1.9 and so on. The tax base up to €5,000 a month is taxed at the lower rate and the rest at the higher rate. The city or municipality of residence sets both rates within legal limits; the calculator holds the rates of all 556 local units for 2025 and 2026. In 71 of them the 2025 rates took effect on 1 March, so January and February 2025 use their 2024 rates.

Annual return and young people

After the year the Tax Administration runs the annual assessment: the personal allowance for twelve months and the lower rate up to €60,000 a year. For people up to 25 the annual tax is cut by 100%, and from 26 to 30 by 50%, of the tax charged at the lower rate on their salary; the difference is refunded in the annual assessment. The estimate assumes the same pay every month.

Employer cost

The employer pays a 16.5% health insurance contribution on top of gross pay, with no ceiling. Exemptions for hiring young people or first-time employees are not included.

Tests

TestScopeResult
Tax Administration brochure, example 1Four payslips (€500, €250 and twice €1,100; both pillars and 1st pillar only) — reduction, contributions, income, allowance, tax, net pay and employer contributionIdentical
Base reductionThe €700 and €1,300 limits and the sliding partTested
Highest basePension contributions only; health on full payTested
City and municipal rates556 units, both years, January and February 2025Tested
Young people100% and 50% cut in the annual assessmentTested

Not yet included

  • Pay from several employers (pro-rata base reduction) and tax cards with a split personal allowance.
  • Disability allowances, reliefs for assisted areas and the City of Vukovar, the cut for returning emigrants.
  • Tax-free payments (bonuses, expense reimbursements), sick pay and other wage compensation.
  • Other income, self-employment and pensions.

Estimates only. Not tax, legal or financial advice.

Salary Codex