A taxpayer liable to pay a surtax on Income Tax is the physical person who is a taxpayer having residence or usual domicile in the territory of the city, liable to pay an income tax.

Tax rate: 15%

A surtax on Income Tax is payable on taxable income arising from independent work, taxable income arising from dependent work, taxable income arising from property and proprietary rights, taxable capital income, taxable insurance income and taxable income arising from the second income.

The basis of the surtax on Income Tax is the income tax. The surtax on Income Tax is payable in the territory of the city of Rijeka at the rate of 15% calculated on the tax base. While the income tax is the state’s budget revenue, the surtax on Income Tax is a revenue of the city budget.

The Tax Administration – Regional Office Rijeka, Branch Rijeka carries out activities relating to assessment, recording, supervision and execution in order to collect the surtax on Income Tax.

The Surtax on Income Tax is payable pursuant to the Local Tax Act (Official Gazette N. 115/16, the Decision on the taxes of the City of Rijeka (Official Gazette N 34/14), the Income Tax Act (Official Gazette N 115/16) and the Income Tax Regulation (Official Gazette N 1/17).