According to amendments to the Personal Income Tax Regulations, as of 1 September, 2019 personal income tax is not paid on:
- Costs of catering, tourism and other services intended for workers’ vacation up to HRK 2,500.00 per year.
- Costs for the nutrition of workers:
- Up to HRK 5,000.00 per year as a lump sum; or
- Up to HRK 12,000.00 per year based on credible documentation (invoices must be addressed to the employer) during workers’ employment for the employer.
- Accommodation expenses with the employer for his employees up to the amount of actual expenses.
- Compensation of expenses for workers’ regular childcare which must be paid to the workers’ bank account based on credible documentation of preschool institutions or other legal or natural persons who, under special regulations, care for a preschool child up to the amount of actual expenses.