How the Croatia paušalni obrt calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Annual revenue (EUR) | annualRevenue | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Social + health contributions | annualContributions | $round($const.monthlyContribution * 12, 2) |
| Lump-sum tax | lumpSumTax | annualRevenue <= $const.band1Limit ? $const.band1Tax : (annualRevenue <= $const.band2Limit ? $const.band2Tax : $const.band3Tax) |
| Net income / year | netIncome | $round($max([0, annualRevenue - annualContributions - lumpSumTax]), 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
monthlyContribution | 291 |
band1Limit | 30000 |
band2Limit | 60000 |
band1Tax | 300 |
band2Tax | 600 |
band3Tax | 900 |
Test vectors (2)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — 30,000 EUR revenue, band 1
given annualRevenue | 30000 |
|---|---|
expect annualContributions | 3492 |
expect lumpSumTax | 300 |
expect netIncome | 26208 |
Case 2 — 55,000 EUR revenue, band 2
given annualRevenue | 55000 |
|---|---|
expect annualContributions | 3492 |
expect lumpSumTax | 600 |
expect netIncome | 50908 |
Sources
- Porezna uprava — Paušalno oporezivanje samostalne djelatnosti (obrt) · checked 2026-08-22
- FiskAI — Flat-Tax Sole Trader in Croatia (Paušalni Obrt) · checked 2026-08-22
- Xolo — Freelancing in Croatia: The Complete Guide · checked 2026-08-22
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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