Explanation of Tax calculation for the Croatian mariners

Explanation of Tax calculation for the Croatian mariners

01/17/08 | by admin [mail] | Categories: Articles

You are required to make a tax report if you are less than 183 days at sea during the period of one year or in the case you own a smaall business which is not a company. Then your revenue as a seafarer is listed under other revenue.

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Base amounts per ranks for mandatory insurances and required payments when onboard:
Master, Ch. Eng -> 6480,25 -> (35,5%) 2300,49 HRK/month
Ch. Off, 2nd Eng -> 4780,52 -> (35,5%) 1697,08 HRK/month
2nd Off, 3rd Eng -> 3611,95 -> (35,5%) 1282,24 HRK/month
3rd Off, E/Eng, 4th Eng -> 3346,36 - > (35,5%) 1187,95 HRK/month
Bosun, P/man, Cook -> 3133,89 -> (35,5%) 1112,53 HRK/month
A/B, Oiler 2921,43 -> (35,5%) 1037,10 HRK/month
O/S, Wiper, Cadets -> 2441,25 -> (35,5%) 866,64 HRK/month

Example of the tax calculation:

2nd Officer
(mandatory insurance base amount 3611,95 * 35,5 % = 1282,24 HRK/month)
Gross pay is 3000 EUR/month.
You have been at sea for 6 months (180 days).

Your total gross revenue is 18000 EUR or 131400 HRK (rate 7,3).

-> GROSS = 131400 HRK

-> Mandatory Insurance (MI)
MI = 1282,24 * 6 (time at sea) = 7693,44

-> Personal non taxable debit (PNTD)
(under Croatian tax law you are entitled to 1600 HRK of monthly revenue which is non-taxable)
PNTD = 12 * 1600 = 19200 HRK

-> Mariners debit (MD)
(each mariner is entitled to 400 HRK of non-taxable revenue for each day that the vessel was outside the Croatian national waters)
MD = 400 * 180 = 72000 HRK

-> other debit (OD) (supported family members, housing needs)
OD = 0

NET REVENUE:
GROSS - MI - PNTD - MD - OD = 32506,56 HRK

NET = 32506,56 HRK

TAX = 32506,56 * 15 % = 4875,984 HRK

ADDTAX (15 %) = 4875,984 * 15 % = 731,3976 HRK

TOTAL TAX = TAX + ADDTAX = 5607,3816

In this case you would be required to pay 5607,40 HRK tax.

TAX Catgories:
1. 0 - 38400 HRK = 15 % TAX
2. 38400 - 96000 HRK = 25 % TAX
3. 96000 - 268000 HRK = 35% TAX
4. >268000 = 45% TAX

ADDTAX (15%) is always added on the TAX.

Explanation of Tax categories:

If NET was i.e. 45000 then the TAX is calculated as follows:

1.) 45000 - 38400(1. cat) = 6600 (the amount in 2. cat)
2.) 38400 * 15% (1.cat) = 5760
3.) 6600 * 25% (2.cat) = 1650
4.) TAX = 5760 + 1650 = 7410 HRK

For any questions and additional explanation feel free to contact us.

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