{"id":3355,"date":"2025-02-18T07:13:47","date_gmt":"2025-02-18T07:13:47","guid":{"rendered":"https:\/\/www.uopazin.hr\/?p=3355"},"modified":"2025-02-18T07:13:47","modified_gmt":"2025-02-18T07:13:47","slug":"pausalni-porezni-razredi-u-2025-godini","status":"publish","type":"post","link":"https:\/\/mail.uopazin.hr\/?p=3355","title":{"rendered":"Pau\u0161alni porezni razredi u 2025. godini"},"content":{"rendered":"<p>Izmjenom odredbi Zakona o porezu na dodanu vrijednost pove\u0107an je prag za ulazak u sustav PDV-a te je izmijenjen&nbsp; i Pravilnik o pau\u0161alnom oporezivanju samostalnih djelatnosti. Uvedena su dva nova razreda, u nastavku je tablica s novim poreznim razredima: <!--more--><\/p>\n<div>\n<table class=\"table table-striped\" border=\"1\" cellspacing=\"1\" cellpadding=\"1\">\n<tbody>\n<tr>\n<td><strong>Ukupni primici (EUR)<\/strong><\/td>\n<td><strong>Godi\u0161nja porezna osnovica<\/strong><\/td>\n<td><strong>Godi\u0161nji pau\u0161alni porez na dohodak 12% (EUR)<\/strong><\/td>\n<td><strong>Tromjese\u010dni pau\u0161alni porez na dohodak (EUR)<\/strong><\/td>\n<\/tr>\n<tr>\n<td>0,00 &#8211; 11.300,00<\/td>\n<td>1.695,00<\/td>\n<td>203,40<\/td>\n<td>50,85<\/td>\n<\/tr>\n<tr>\n<td>11.300,01- 15.300,00<\/td>\n<td>2.295,00<\/td>\n<td>275,40<\/td>\n<td>68,58<\/td>\n<\/tr>\n<tr>\n<td>15.300,01- 19.900,00<\/td>\n<td>2.985,00<\/td>\n<td>358,20<\/td>\n<td>89,55<\/td>\n<\/tr>\n<tr>\n<td>19.900,01- 30.600,00<\/td>\n<td>4.590,00<\/td>\n<td>550,80<\/td>\n<td>137,70<\/td>\n<\/tr>\n<tr>\n<td>30.600,01- 40.000,00<\/td>\n<td>6.000,00<\/td>\n<td>720,00<\/td>\n<td>180,00<\/td>\n<\/tr>\n<tr>\n<td>40.000,01- 50.000,00<\/td>\n<td>7.500,00<\/td>\n<td>900,00<\/td>\n<td>225,00<\/td>\n<\/tr>\n<tr>\n<td>50.000,01- 60.000,00<\/td>\n<td>9.000,00<\/td>\n<td>1.080,00<\/td>\n<td>270,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p class=\"text-align-justify\">Va\u017eno je napomenuti da se&nbsp;<strong>novi porezni razredi i iznosi poreza odnose na primitke koji \u0107e biti ostvareni u 2025.,&nbsp;<\/strong>a&nbsp;svi oni obrtnici koji su predali zavr\u0161ne obra\u010dune za 2024. godinu, pla\u0107aju pau\u0161alni porez na dohodak prema pau\u0161alnim razredima koji su vrijedili za 2024.<\/p>\n<p class=\"text-align-justify\">Pau\u0161alni porez na dohodak pla\u0107a se tromjese\u010dno i to do posljednjeg dana svakog tromjese\u010dja. Upla\u0107uje se na uplatni ra\u010dun poreza na dohodak grada\/op\u0107ine prema prebivali\u0161tu ili uobi\u010dajenom boravi\u0161tu obrtnika, uz oznaku modela uplate HR 68, broj\u010dane oznaka poreza na dohodak koji se utvr\u0111uje pau\u0161alno \u2013 1449 te OIB-a fizi\u010dke osobe.<\/p>\n<p class=\"text-align-justify\">Za sva dodatna pitanja ili eventualne nejasno\u0107e slobodno nas kontaktirajte.<\/p>\n<p>izvor: HRVATSKA OBRTNI\u010cKA KOMORA<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Izmjenom odredbi Zakona o porezu na dodanu vrijednost pove\u0107an je prag za ulazak u sustav PDV-a te je izmijenjen&nbsp; i Pravilnik o pau\u0161alnom oporezivanju samostalnih djelatnosti. Uvedena su dva nova razreda, u nastavku je tablica s novim poreznim razredima:<\/p>\n","protected":false},"author":3,"featured_media":1076,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"off","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","ngg_post_thumbnail":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3355","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/mail.uopazin.hr\/index.php?rest_route=\/wp\/v2\/posts\/3355","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mail.uopazin.hr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mail.uopazin.hr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mail.uopazin.hr\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/mail.uopazin.hr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3355"}],"version-history":[{"count":1,"href":"https:\/\/mail.uopazin.hr\/index.php?rest_route=\/wp\/v2\/posts\/3355\/revisions"}],"predecessor-version":[{"id":3356,"href":"https:\/\/mail.uopazin.hr\/index.php?rest_route=\/wp\/v2\/posts\/3355\/revisions\/3356"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mail.uopazin.hr\/index.php?rest_route=\/wp\/v2\/media\/1076"}],"wp:attachment":[{"href":"https:\/\/mail.uopazin.hr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3355"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mail.uopazin.hr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3355"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mail.uopazin.hr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3355"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}