The Accountants Section of the Croatian Chamber of Trades has prepared an informative tool that allows artisans to estimate future obligations and compare three taxation models before deciding on the most favorable option by the end of the year.
The Croatian Chamber of Trades (HOK) has published an informative calculator named "It's Good to Be an Artisan 2027," created by the HOK Accountants Section. The tool is designed to enable artisans to assess their tax liabilities and contribution amounts that will be in effect from January 1, 2027, all in one place.
The calculator comes as a response to the announced tax changes by the Ministry of Finance and is a key step in preparing artisans for the new fiscal year. Its main purpose is to help entrepreneurs evaluate which business model brings them the greatest financial benefit before making a final decision on potentially changing their tax status.
It is important to note that the calculator incorporates estimated contribution amounts for 2027. These are based on the expected increase in the bases for their calculation, and HOK notes that exact data will only be known in October 2026. In addition to contributions, the tool also includes the latest tax rates defined by the announced legislative changes.
This means that artisans will need to verify the calculations obtained through this tool after the official bases are published and final amendments to tax regulations are adopted. Nevertheless, the calculator already provides valuable guidance and enables forward-looking business planning.
The tool allows comparison of the three available taxation models: lump-sum taxation, income tax payment, and corporate profit tax payment. Based on the entered data, each artisan can receive an individual calculation of expected obligations and easily determine which taxation method would be most cost-effective for them.
Representatives of the Croatian Chamber of Trades emphasize that a trade (obrt) is the only form of business in Croatia that is allowed to change its tax regime. When establishing a trade, the entrepreneur can choose a tax model, and if business conditions change, they can switch to another model at the beginning of the new year.
The ability to change the tax model is particularly important for artisans whose revenues are growing, whose business costs are increasing, or who are hiring new workers. The model that was most favorable when starting the trade does not necessarily remain the most cost-effective in later years of operation, the Chamber emphasizes.
"In this way, artisans will be able to assess their future obligations and decide in a timely manner on the most cost-effective type of taxation," the Croatian Chamber of Trades announced.
