Do I have to file an annual tax return every year myself?
Conditionally — the great majority of people file nothing at all. For employment income and non-final "other income", Porezna uprava (the tax administration) runs a special procedure and calculates the annual tax itself, on its own initiative. The annual return (Form DOH) must be filed by the end of February mainly by taxpayers with income from self-employment (trades, liberal professions, agriculture), seafarers in international navigation and anyone the tax administration asks. The myth "everyone must file a tax return every year" is untrue — filing is the exception, not the rule. If you want extra reliefs, you file Form ZPP-DOH, also by the end of February.
📋 The rules
- The special procedure applies automatically to employment income and to non-final other income — Porezna uprava calculates the annual tax from data it already holds, without a single action from the taxpayer.
- The annual tax return (Form DOH) must be filed by the end of February of the current year for the previous one by: taxpayers with income from self-employment (trades, liberal professions, agriculture and forestry, and activities taxed as self-employment on the basis of business books), resident crew members of ships in international navigation, and anyone from whom Porezna uprava subsequently demands payment of tax.
- For extra reliefs within the special procedure (health insurance contributions paid, donations, reallocation of the personal allowance for dependants, disability, assisted areas) or to file for a deceased person, you submit Form ZPP-DOH by the end of February — via ePorezna, mPorezna or at your local tax office.
- Porezna uprava issues a provisional tax assessment by 30 June of the current year, and the refund is paid automatically into your registered account — for 2025 income, payments to more than 800,000 citizens began on 4 May 2026 and ran through May, with no application from anyone.
- An objection to the provisional assessment is filed by 31 July (or within 30 days of receipt if it was delivered after 30 June); tax established by the assessment is paid within 15 days. If by 30 June you have received neither an assessment nor a refund, contact your local Porezna uprava office.
🔓 Exceptions
- The special procedure does not apply to taxpayers whose income the tax administration has no data on (e.g. undeclared foreign income) — such income has its own filing track (the INO-DOH regime; proof of foreign tax paid may be submitted up to 30 November).
- Income taxed finally (capital income, income from property and property rights such as rent, lump-sum taxed income, seasonal agricultural work, refunds of contributions) sits outside the annual calculation — no return is filed for it at all.
- Non-residents who do not receive a provisional assessment by 30 June may request one from Porezna uprava themselves by 31 July (confirmed for 2026).
⚠️ Penalties & fines
For those who are obliged to file (the self-employed and the rest), filing late is an offence — the media consistently quote 60 to 3,980 euros for a natural person, with higher bands for sole traders and legal persons, but we could not confirm it on any official Porezna uprava page, so treat it with caution; Porezna uprava can in any case assess the tax itself and add default interest. Second order, for everyone else: miss the end-of-February ZPP-DOH deadline and you generally lose that year's extra reliefs — a missed deadline is expressly not a ground for amending the assessment (save for justified reasons under the General Tax Act).
📎 Official sources
- Porezna uprava (tax administration) · home page (special procedure, annual return, ZPP-DOH) →
- Central State Portal · home page (annual income tax calculation) →
- tportal · news portal home page (media source for the fine range; not official) →
❓ Frequently asked
Do I have to file a tax return at all?
If you only have a salary or a pension, as a rule no — Porezna uprava does the calculation itself in the special procedure. Returns are filed mainly by the self-employed, seafarers and anyone the tax office asks.
What is the deadline for ZPP-DOH?
The end of February of the current year for the previous one, via ePorezna, mPorezna or at your local office. You use it to claim extra reliefs such as donations, contributions paid or reallocation of the allowance for dependants.
When does the refund arrive?
The provisional assessment is delivered by 30 June and the refund is paid automatically into your registered account. For 2025 income, payments to more than 800,000 citizens started on 4 May 2026.
What if I disagree with the assessment?
You file an objection by 31 July, or within 30 days of receipt if the assessment was delivered after 30 June. Tax established by the assessment is paid within 15 days of delivery.
What is the fine if I file late?
The media quote a range of 60 to 3,980 euros for a natural person, but we did not find that figure on the official Porezna uprava site. What is certain is that the tax office can assess the tax itself and charge default interest.
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