The free tool enables estimation of taxes and contributions from 2027, while the Association Glas poduzetnika criticizes the increased burden for artisans with higher incomes.
The Croatian Chamber of Trades and Crafts (HOK) presented on Monday a free online calculator called "It's Good to Be an Artisan." The tool, developed by HOK's Accountants Section, allows artisans to estimate their future tax liabilities and contributions in one place and compare different business models.
The calculator is based on the tax amendment proposals that the Ministry of Finance has submitted for public consultation, which runs until August 30, 2026. It also incorporates estimated contribution amounts for 2027, which rely on the expected increase in the bases for their calculation.
According to information from HOK, the Government, following their interventions, has softened the initially planned burdens. The most significant change is that for more than 77,000 lump-sum artisans, or nearly 85 percent of them, there will be no increase in taxes and contributions. This applies to all those who earn annual income up to 40,000 euros in 2026.
For artisans whose income ranges between 40,000 and 50,000 euros, the tax will be 900 euros higher per year. According to the Chamber's calculation, this is 600 euros less than originally proposed by the Government. Additionally, contributions for this group should be about 360 euros lower compared to the initial version of the amendments. Lump-sum artisans in the highest bracket, with incomes between 50,000 and 60,000 euros, will pay about 720 euros less in tax annually than originally planned.
HOK President Dalibor Kratohvil highlighted the key advantage of the new tool. "In addition to calculating taxes and contributions, this calculator shows the artisan how much will actually remain after all levies in a particular business model, and that is what every artisan cares about most. Only when you have that information can you responsibly decide which business model is most favorable for you," Kratohvil said for HRT.
HOK emphasizes that the final rules may still be changed because the legislative procedure is ongoing, and they will continue to seek further easing of burdens for artisans in higher income brackets.
On the other hand, the Association Glas poduzetnika (UGP) has joined the public consultation with sharp criticism of the proposed amendments. Although they welcome some solutions, such as tax relief on pensions, they warn that behind this lies a new burden for artisans.
"If someone cheats, the state should find and punish them. It should not punish everyone else," UGP said, referring to the Government's explanation that some lump-sum artisans engage in concealed dependent work. UGP finds it absurd that the amendments are presented as part of the anti-inflation package, claiming that increasing the tax burden raises business costs, which are then passed on to service prices.
They particularly criticized the reduction of recognized expenses from 85 to 70 percent for incomes between 40,000 and 50,000 euros, and to 55 percent for those between 50,000 and 60,000 euros. "Entrepreneurs have been encouraged for years to grow, increase turnover, and develop their businesses. This proposal sends a message that growth itself becomes a reason for new tax burdens," their statement, carried by Dubrovnik Portal, reads. UGP will seek the withdrawal of this model and clear criteria for determining concealed work in the e-consultation.
"The state should hunt down those who cheat, not those who work, invest, and develop their businesses," is the concluding message from the Association Glas poduzetnika.
