Document text
Christmas bonus 2026: tax check and Christmas budget
Tax-free amounts per the Croatian Tax Administration: occasional bonuses €700 a year, gift to a child €140
Name [FULL NAME]
Employer [EMPLOYER]
Town [TOWN]
Bonus amount €[AMOUNT]
Already paid this year (holiday pay, Easter bonus) €[AMOUNT]
Children up to 15 × gift per child [NUMBER] × €[AMOUNT]
The calculation
Item Amount
Tax-free allowance left (€700 − already paid) €[AMOUNT]
Bonus — tax-free €[AMOUNT]
Bonus — above the limit (as salary) €[AMOUNT]
Gifts to children — tax-free €[AMOUNT]
Gifts to children — above the limit €[AMOUNT]
Total tax-free €[AMOUNT]
Total taxable €[AMOUNT]
The Labour Act does not make the bonus compulsory: the right comes from a collective agreement, work rules or the contract.
The €700 annual limit is shared by all occasional bonuses: if you received holiday pay in June, only the rest is left for Christmas.
The part above the limit is taxed as salary, so less than the gross amount reaches your account.
Christmas budget: how to spend the bonus
Item Plan Done
Christmas presents for the family €[AMOUNT] ☐
Christmas Eve and Christmas lunch €[AMOUNT] ☐
Advent: markets, mulled wine, outings €[AMOUNT] ☐
Tree, decorations and lights €[AMOUNT] ☐
New Year’s Eve €[AMOUNT] ☐
January bills (electricity, gas, heating) €[AMOUNT] ☐
Savings for 2027 €[AMOUNT] ☐
Total planned €[AMOUNT]
December: things to do
What When Done
Check the payslip: is the bonus in the tax-free part on payment ☐
Gift list and a maximum per person early December ☐
Food for Christmas Eve and Christmas (bakalar, sarma, cakes) a week before ☐
Put part of the bonus aside for January bills right after payment ☐
Calculation using the Tax Administration limits, not tax advice.