Student earnings – limits

⚠️ !!! IMPORTANT !!!

💶 INCREASE IN THE TAX-FREE INCOME THRESHOLD FOR STUDENTS

In accordance with the Amendments to the Income Tax Act, from 1.1.2025 the tax-free income threshold for a dependent family member has been increased from the previous 3.360,00 eura to 3.600,00 eura.

Also, from 1.1.2026 students are obliged to pay income tax on earnings above the previous threshold of 10.800,00 eura on amounts exceeding a total of 12.000,00 eura.

From 1.1.2026 the new tax-free income threshold is 12.000,00 eura.

Due to frequent queries from students regarding tax reliefs for students, the Tax Administration reminds you of the existing and new statutory provisions. You can read more about this HERE

📄Application of the Income Tax Act provisions (January 2017)

• NOTICE FROM THE MINISTRY OF FINANCE OF THE REPUBLIC OF CROATIA dated 16 January 2017
• Ordinance on Income Tax (NN 10/2017.)
• Act on Amendments to the Income Tax Act

🔔 Reminder for Student servis members

If a member of the Student servis at the University of Zagreb Student Centre has received earnings through any other student services or pupil associations in the Republic of Croatia, they are obliged to notify the Student servis at the University of Zagreb Student Centre in writing of the amount of earnings received, by the date of payment of earnings at our Student servis (Article 44, point 9 of the Ordinance on Income Tax, NN 95/05).

Payments are made after the employer – the client commissioning the work – has paid the invoice to University of Zagreb Student Centre.

The number of contracts a Student servis member may collect during the year is not limited, provided that previously collected contracts are regularly returned to the Student servis. A student may collect three contracts per month for the same employer, on condition that previously collected contracts are regularly returned to the Student servis.