Tax rate: 13 %

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 13 % calculated on the tax base. 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 22/19), the Income Tax Act (Official Gazette N 115/16) and the Income Tax Regulation (Official Gazette N 1/17).