Tax card

The tax card is issued free of charge at the request of the employee by the competent Tax Administration branch office. An employee who wants to use a personal deduction when determining the advance income tax from employment submits their tax card to the employer

Tax card (PK form) is a form that contains data on personal deduction (non-taxable part of income), affiliation to the municipality/city and other important data of employees, pensioners or natural persons who receive income on the basis of employment, and on which employer or income payer calculates the advance income tax on the payment of salary, pension or income from employment. 

Personal deduction, affiliation to the municipality/city and other data important for determining the advance income tax from employment are recognized and determined exclusively on the basis of the tax card that employers and income payers, or the taxpayer himself, have for an employee, pensioner and natural person who earn their income on the basis of employment, salaries and pensions.
The tax card is delivered electronically to the employer and the payer of the salary or pension or to the taxpayer himself at their request and with the consent of the employee, i.e. a natural person who receives income from employment, while for a pensioner – beneficiary of a pension paid by the Croatian Pension Insurance Institute, the Tax Administration delivers it electronically ex officio in order to determine the advance income tax.

Exceptionally, if the employer is not a user of the e-Tax Administration system or does not obtain the consent of the employee or pensioner, the tax card can be issued free of charge by the Tax Administration in paper form, and the employer is obliged to keep it while the employee, pensioner and a natural person earns their income from employment, i.e. while paying a pension or income on the basis of employment.

An employee, pensioner and a natural person earning income from employment shall report any change in relation to dependent family members, change of permanent residence or habitual residence, etc., which affects the personal deduction, i.e. non-taxable part of income, to the Tax Administration within 30 days from the day of the change, through their employer or directly through e-Citizens (exceptionally through the competent Tax Administration branch office) and submit authentic documents. Accepted and recorded changes are applied by the employer and the payer of salaries, pensions or the taxpayer himself in the next payments of salaries and pensions.

An employee who simultaneously earns income from employment with two or more employers or payers may use the personal deduction with several employers or payers, provided that they request the distribution of the personal deduction. In that case, the Tax Administration records the ratio (percentage) of personal deduction distribution on the tax card in accordance with the request, and after the recorded changes issues a new PK form. In that case, each employer can use the personal deduction only up to a certain percentage, regardless of the fact that the income earned in certain months may exceed that amount.

If the personal deduction is not used during the year in which the advance income tax was calculated, it is possible to do so on the basis of an annual tax return or in a special procedure for determining the annual income tax.

From 1 January 2020, the insight into the PK form is provided to those employers with whom the employee is no longer employed, and who is obliged to pay the salary to the former employee for the last month of work, no later than the due date for the last month of work with that employer. In addition, this is also possible for employers who are obliged to pay their salary in the month of work or the month following the month of work. Based on this information, the employer can determine the unused amount of personal deduction in order to correctly calculate public benefits when paying a salary to a former employee.

Required documentation for issuing and changing data in the tax card:


for an employee/pensioner:

- identity card

- decision on established disability;


• for dependent immediate family members:

- certificate of child adoption and custody

- certificate from the competent employment authority

- decision on established disability

- certificate of full-time schooling at schools and faculties

- excerpts from the register of births, marriages and deaths, records of life partnership and certificates of permanent residence or usual temporary residence or changes to them do not need to be submitted since the Ministry of Finance, i.e., the Tax Administration has access to them.



If the spouse, children and other dependent members of the immediate family of the employee/pensioner have a permanent or usual temporary residence abroad, then the conditions for using the personal deduction must be proven by certificates from the competent foreign authorities (not older than 6 months). 

These certificates must contain the following:

• personal data on the spouse, children and dependent members of the immediate family, with an indication of the degree of kinship

• data on income and other remuneration of the dependent persons on the basis of which it can be assessed whether they can be considered dependent members

• decisions on the disability of immediate family members.

Income on which no income tax is paid
Find out more information about the tax card:
  • by calling the Call Centre;
  • by contacting us through the section Contact Us on the Tax Administration website;
  • in person at the local Tax Administration branch.