{
  "$comment": "Machine-readable companion to https://valem.run/calculators/croatia/self-employed. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/croatia/self-employed",
  "dataUrl": "https://valem.run/calculators/croatia/self-employed.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Croatia paušalni obrt model by Valem (https://valem.run/calculators/croatia/self-employed), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/croatia/self-employed/verify",
  "country": "croatia",
  "countryName": "Croatia",
  "formula": "self-employed",
  "formulaName": "Paušalni obrt",
  "title": "Paušalni Obrt Kalkulator — Croatia self-employed calculator",
  "answer": "Your net income under Croatia's paušalni obrt is revenue minus fixed monthly social and health contributions (around 291 EUR/month) and a small lump-sum tax that steps up with revenue.",
  "lang": "en",
  "currency": "EUR",
  "taxYear": "2026",
  "verification": {
    "claim": "shape-only",
    "statement": "The rates in this model are illustrative. Its 2 self-test cases confirm the engine reproduces the shape of the charge, but the schedule is not the official one, so the amount will not match a real bill. The cited sources name the document that would replace it.",
    "selfTestCases": 2,
    "ratesAreIllustrative": true,
    "sourcesCheckedOn": "2026-08-22"
  },
  "sources": [
    {
      "label": "Porezna uprava — Paušalno oporezivanje samostalne djelatnosti (obrt)",
      "url": "https://www.porezna-uprava.hr/HR_porezni_sustav/Stranice/pausalno_oporezivanje.aspx",
      "checked": "2026-08-22"
    },
    {
      "label": "FiskAI — Flat-Tax Sole Trader in Croatia (Paušalni Obrt)",
      "url": "https://www.fiskai.hr/en/vodic/pausalni-obrt/",
      "checked": "2026-08-22"
    },
    {
      "label": "Xolo — Freelancing in Croatia: The Complete Guide",
      "url": "https://blog.xolo.io/freelancing-in-croatia-the-complete-guide",
      "checked": "2026-08-22"
    }
  ],
  "terminalOutput": "netIncome",
  "inputs": [
    {
      "name": "annualRevenue",
      "type": "number",
      "label": "Annual revenue (EUR)",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "annualContributions",
      "type": "number",
      "label": "Social + health contributions",
      "format": "number",
      "formula": "$round($const.monthlyContribution * 12, 2)"
    },
    {
      "name": "lumpSumTax",
      "type": "number",
      "label": "Lump-sum tax",
      "format": "number",
      "formula": "annualRevenue <= $const.band1Limit ? $const.band1Tax : (annualRevenue <= $const.band2Limit ? $const.band2Tax : $const.band3Tax)"
    },
    {
      "name": "netIncome",
      "type": "number",
      "label": "Net income / year",
      "format": "number",
      "formula": "$round($max([0, annualRevenue - annualContributions - lumpSumTax]), 2)"
    }
  ],
  "testCases": [
    {
      "description": "30,000 EUR revenue, band 1",
      "given": {
        "annualRevenue": 30000
      },
      "expect": {
        "annualContributions": 3492,
        "lumpSumTax": 300,
        "netIncome": 26208
      }
    },
    {
      "description": "55,000 EUR revenue, band 2",
      "given": {
        "annualRevenue": 55000
      },
      "expect": {
        "annualContributions": 3492,
        "lumpSumTax": 600,
        "netIncome": 50908
      }
    }
  ],
  "spec": {
    "id": "self-employed-croatia",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "annualRevenue": {
          "type": "number",
          "minimum": 0
        },
        "annualContributions": {
          "type": "number",
          "readOnly": true
        },
        "lumpSumTax": {
          "type": "number",
          "readOnly": true
        },
        "netIncome": {
          "type": "number",
          "readOnly": true
        }
      },
      "required": [
        "annualRevenue"
      ]
    },
    "constants": {
      "monthlyContribution": 291,
      "band1Limit": 30000,
      "band2Limit": 60000,
      "band1Tax": 300,
      "band2Tax": 600,
      "band3Tax": 900
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ \"annualRevenue\": 30000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.annualContributions",
        "expr": "$round($const.monthlyContribution * 12, 2)"
      },
      {
        "path": "$.lumpSumTax",
        "expr": "annualRevenue <= $const.band1Limit ? $const.band1Tax : (annualRevenue <= $const.band2Limit ? $const.band2Tax : $const.band3Tax)"
      },
      {
        "path": "$.netIncome",
        "expr": "$round($max([0, annualRevenue - annualContributions - lumpSumTax]), 2)"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Self-employed net income",
          "layout": "vertical",
          "components": [
            {
              "id": "illustrativeNotice",
              "type": "alert",
              "variant": "warning",
              "label": "Illustrative rates — not the official schedule",
              "text": "'Paušalni obrt charges near-flat monthly social and health contributions (around 291 EUR/month here) regardless of revenue, plus a small lump-sum tax that steps up with revenue. The exact lump-sum bands are set locally and change more often than the contribution amount; the three bands here are illustrative of the shape, not the current official table. Available up to 60,000 EUR of annual revenue. Not tax advice.'"
            },
            {
              "id": "revenueField",
              "type": "numericField",
              "label": "Annual revenue (EUR)",
              "bind": "$.annualRevenue",
              "placeholder": "30000"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netTile",
                  "type": "statTile",
                  "label": "Net income / year",
                  "bind": "$.netIncome",
                  "format": "number"
                },
                {
                  "id": "contribTile",
                  "type": "statTile",
                  "label": "Social + health contributions",
                  "bind": "$.annualContributions",
                  "format": "number"
                },
                {
                  "id": "taxTile",
                  "type": "statTile",
                  "label": "Lump-sum tax",
                  "bind": "$.lumpSumTax",
                  "format": "number"
                }
              ]
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "items": [
                {
                  "label": "Porezna uprava — Paušalno oporezivanje samostalne djelatnosti (obrt)",
                  "url": "https://www.porezna-uprava.hr/HR_porezni_sustav/Stranice/pausalno_oporezivanje.aspx",
                  "date": "2026-08-22"
                },
                {
                  "label": "FiskAI — Flat-Tax Sole Trader in Croatia (Paušalni Obrt)",
                  "url": "https://www.fiskai.hr/en/vodic/pausalni-obrt/",
                  "date": "2026-08-22"
                },
                {
                  "label": "Xolo — Freelancing in Croatia: The Complete Guide",
                  "url": "https://blog.xolo.io/freelancing-in-croatia-the-complete-guide",
                  "date": "2026-08-22"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "30,000 EUR revenue, band 1",
        "given": {
          "$.annualRevenue": 30000
        },
        "expect": {
          "$.annualContributions": 3492,
          "$.lumpSumTax": 300,
          "$.netIncome": 26208
        }
      },
      {
        "description": "55,000 EUR revenue, band 2",
        "given": {
          "$.annualRevenue": 55000
        },
        "expect": {
          "$.annualContributions": 3492,
          "$.lumpSumTax": 600,
          "$.netIncome": 50908
        }
      }
    ]
  }
}