Calculation of income from self-employment

Dohodak od samostalne djelatnosti predstavlja razliku primitaka i izdataka koji se priznaju s aspekta oporezivanja dohotka od samostalne djelatnosti a koji su nastali u istom poreznom razdoblju. Zakonom o porezu na dohodak definirani su priznati primici i izdaci temeljem kojih se utvrđuje dohodak. Porezna osnovica predstavlja oporezivi dio ostvarenog dohotka u poreznom razdoblju, koja se utvrđuje umanjenjem dohotka za olakšice, oslobođenja i poticaje, kao i za osobni odbitak. Primjenjive porezne stope u oporezivanju dohotka od samostalne djelatnosti su 20% te 30% ovisno o poreznom razredu. Prilikom utvrđivanja dohotka, nužno je voditi propisane evidencije vezane uz poslovne događaje koji se odvijaju u poreznom razdoblju a temeljem kojih se utvrđuju ukupni primici i izdaci koji čine dohodak. Temeljem ostvarenog dohotka kao i temeljem poslovnih knjiga podnosi se godišnja porezna prijava kojom se utvrđuje porezna obveza obveznika poreza na dohodak te kojom se ujedno utvrđuju predujmovi koje je obveznik dužan uplaćivati kao akontacije poreza budućeg razdoblja.Income from self-employment represents the difference between receipts and expenditures that are recognized from the aspect of taxation of income from self-employment and which arose in the same tax period. The Income Tax Act defines recognized receipts and issues on the basis of which income is determined. The tax base represents the taxable part of the realized income in the tax period, which is determined by reducing the income for reliefs, exemptions and incentives, as well as for personal deduction. The applicable tax rates in the taxation of self-employment income are 20% and 30% depending on the tax class. When determining income, it is necessary to keep the prescribed records related to business events that take place in the tax period and on the basis of which the total receipts and issuers that make up the income are determined. On the basis of the realized income as well as on the basis of business records, an annual tax return is submitted which determines the tax liability of the taxpayer of income tax and which also determines the advances that the taxpayer is obliged to pay as advance taxes of the future perio