{"id":21707,"date":"2025-11-17T11:23:13","date_gmt":"2025-11-17T10:23:13","guid":{"rendered":"https:\/\/www.obracun-placa.com\/?p=21707"},"modified":"2025-11-19T09:27:38","modified_gmt":"2025-11-19T08:27:38","slug":"godisnji-obracun-poreza-na-dohodak-za-2025-godinu","status":"publish","type":"post","link":"https:\/\/www.obracun-placa.com\/index.php\/obracun-placa\/godisnji-obracun-poreza-na-dohodak-za-2025-godinu\/","title":{"rendered":"Godi\u0161nji obra\u010dun poreza na dohodak za 2025. godinu"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Godi\u0161nji (kona\u010dni) obra\u010dun poreza na dohodak, uobi\u010dajeno se provodi <strong>na zadnjoj isplati pla\u0107e u godini (to je za ve\u0107inu nas na obra\u010dunu pla\u0107e za 11. mjesec, koja se obra\u010dunava i ispla\u0107uje u 12. mjesecu 2025. godine)<\/strong>. Ovim putem podsje\u0107amo Vas na ovu zakonsku obavezu isplatitelja (poslodavca), objavljujemo parametre za obra\u010dun i ostale bitne informacije koje se odnose na postupak provo\u0111enje godi\u0161njeg obra\u010duna poreza na dohodak za 2025. godinu.<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/www.obracun-placa.com\/index.php\/obracun-placa\/godisnji-obracun-poreza-na-dohodak-teorija-i-praksa\/\" target=\"_blank\" rel=\"noopener noreferrer\">Provo\u0111enje godi\u0161njeg (kona\u010dnog) obra\u010duna poreza na dohodak (TEORIJA I PRAKSA)<\/a><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"#stope_i_granicni_iznosi\">Stope poreza na dohodak kod godi\u0161njeg obra\u010duna poreza na dohodak za\u00a0 2025. godinu.<\/a><\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><a href=\"#vazno_gop_2025\"><span style=\"color: #ff0000;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">!!! VA\u017dNA NAPOMENA ZA GOP ZA 2025. GODINU !!!<\/span><\/strong><\/span><\/a><\/span><\/li>\n<li><span style=\"font-size: 14pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; color: #ff0000;\">!!! <span style=\"color: #ff0000;\"><span style=\"font-family: helvetica, arial, sans-serif;\">POSLODAVAC NE MORA PROVESTI GOP ZA RADNIKA AKO JE OP\u0106INA STANOVANJA RADNIKA TIJEKOM GODINE MIJENJALA STOPE POREZA NA DOHODAK<\/span><\/span> (primijenjene su dvije stope poreza na dohodak tijekom godine)!!!<\/span><\/strong><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"#kalkulator\">KALKULATOR za godi\u0161nji obra\u010dun poreza na dohodak za 2025. godinu<\/a><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"#joppd\">Iskazivanje godi\u0161njeg obra\u010duna poreza na JOPPD obrascu<\/a><\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline; font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><a id=\"stope_i_granicni_iznosi\"><\/a>Stope i grani\u010dni iznosi za godi\u0161nji obra\u010dun poreza na dohodak u 2025.<\/strong><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-size: 12pt;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>NI\u017dA STOPA<\/strong> poreza na dohodak primjenjuje se na godi\u0161nju poreznu osnovicu do <strong>60.000,00<\/strong> EUR.\u00a0<\/span><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>VI\u0160A STOPA<\/strong> poreza na dohodak primjenjuje se na godi\u0161nju poreznu osnovicu od <strong>60.000,01 EUR<\/strong> i vi\u0161e.\u00a0<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<table style=\"width: 80%; height: 72px;\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<colgroup span=\"1\">\n<col span=\"1\" width=\"109\" \/>\n<col span=\"1\" \/>\n<col span=\"1\" \/><\/colgroup>\n<tbody>\n<tr style=\"height: 24.6817932128906px;\">\n<td style=\"height: 24px; width: 131.938px; text-align: justify;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>\u00a0OD IZNOSA (EUR)<\/strong><\/span><\/td>\n<td style=\"height: 24px; width: 125.8px; text-align: center;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>DO IZNOSA (EUR)<\/strong><\/span><\/td>\n<td style=\"height: 24px; width: 125.625px; text-align: center;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>\u00a0STOPA<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; width: 131.938px; text-align: center;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>\u00a00,00\u00a0\u00a0<\/strong><\/span><\/td>\n<td style=\"height: 24px; width: 125.8px; text-align: center;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>\u00a060.000,00<\/strong><\/span><\/td>\n<td style=\"height: 24px; width: 125.625px; text-align: center;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>\u00a0NI\u017dA STOPA POREZA NA DOHODAK (za OP\u0106INU STANOVANJA)\u00a0 <span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/www.obracun-placa.com\/index.php\/stope-poreza-na-dohodak-opcine-i-gradovi-stope-poreza-na-dohodak\/\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">LINK<\/a><\/span><\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px; width: 131.938px; text-align: center;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>\u00a060.000,01\u00a0<\/strong><\/span><\/td>\n<td style=\"height: 24px; width: 125.8px; text-align: center;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>&#8230;\u00a0<\/strong><\/span><\/td>\n<td style=\"height: 24px; width: 125.625px; text-align: center;\"><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\"><strong>\u00a0VI\u0160A STOPA POREZA NA DOHODAK (za OP\u0106INU STANOVANJA) <span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/www.obracun-placa.com\/index.php\/stope-poreza-na-dohodak-opcine-i-gradovi-stope-poreza-na-dohodak\/\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">LINK<\/a><\/span><\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 14pt;\"><strong><span style=\"color: #ff0000;\"><a id=\"vazno_gop_2025\"><\/a>!!! VA\u017dNO !!!<\/span><\/strong><\/span><\/p>\n<div class=\"pmpro\">\n<div class=\"pmpro_card pmpro_content_message\">\n<div class=\"pmpro_card_content\">\n<p><\/p>\n<p style=\"text-align: center\"><font color=\"orange\">CIJELI SADR\u017dAJ JE DOSTUPAN PRETPLATNICIMA NA P1100 Svi sadr\u017eaji.<\/font><\/p>\n<p><\/p>\n<p style=\"text-align: center\"><a href=\"http:\/\/www.obracun-placa.com\/wp-login.php?action=register\"><font color=\"#FF6600\">NARUD\u017dBA PRETPLATE<\/font><\/a><\/p>\n<p style=\"text-align: center\"><a href=\"https:\/\/www.obracun-placa.com\/index.php\/login-2\/\"><font color=\"#FF6600\">PRIJAVA NA PORTAL (login) AKO IMATE AKTIVNU PRETPLATU<\/font><\/a><\/p>\n<\/div>\n<div class=\"pmpro_card_actions pmpro_font-medium\">Imate aktivnu pretplatu? <a href=\"https:\/\/www.obracun-placa.com\/wp-login.php?redirect_to=https%3A%2F%2Fwww.obracun-placa.com%2Findex.php%2Fobracun-placa%2Fgodisnji-obracun-poreza-na-dohodak-za-2025-godinu%2F\"> PRIJAVA<\/a><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Godi\u0161nji (kona\u010dni) obra\u010dun poreza na dohodak, uobi\u010dajeno se provodi na zadnjoj isplati pla\u0107e u godini (to je za ve\u0107inu nas na obra\u010dunu pla\u0107e za 11. mjesec, koja se obra\u010dunava i ispla\u0107uje u 12. mjesecu 2025. godine). Ovim putem podsje\u0107amo Vas na ovu zakonsku obavezu isplatitelja (poslodavca), objavljujemo parametre za obra\u010dun i ostale bitne informacije... <\/p>\n<div class=\"pmpro\"><div class=\"pmpro_card pmpro_content_message\"><div class=\"pmpro_card_content\"><br>\r\n<br>\r\n<br>\r\n<p style=\"text-align: center\"><font color=\"orange\">CIJELI SADR\u017dAJ JE DOSTUPAN PRETPLATNICIMA NA P1100 Svi sadr\u017eaji.<\/font><\/p>\r\n<br>\r\n<p style=\"text-align: center\"><a href=\"http:\/\/www.obracun-placa.com\/wp-login.php?action=register\"><font color=\"#FF6600\">NARUD\u017dBA PRETPLATE<\/font><\/a><\/p>\r\n<p style=\"text-align: center\"><a href=\"https:\/\/www.obracun-placa.com\/index.php\/login-2\/\"><font color=\"#FF6600\">PRIJAVA NA PORTAL (login) AKO IMATE AKTIVNU PRETPLATU<\/font><\/a><\/p>\r\n<\/div><div class=\"pmpro_card_actions pmpro_font-medium\">Imate aktivnu pretplatu? <a href=\"https:\/\/www.obracun-placa.com\/wp-login.php?redirect_to=https%3A%2F%2Fwww.obracun-placa.com%2Findex.php%2Fobracun-placa%2Fgodisnji-obracun-poreza-na-dohodak-za-2025-godinu%2F\"> PRIJAVA<\/a><\/div><\/div><\/div>","protected":false},"author":1502,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[5],"tags":[],"class_list":["post-21707","post","type-post","status-publish","format-standard","hentry","category-obracun-placa","pmpro-level-required","pmpro-level-12","pmpro-no-access"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/posts\/21707","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/users\/1502"}],"replies":[{"embeddable":true,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/comments?post=21707"}],"version-history":[{"count":44,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/posts\/21707\/revisions"}],"predecessor-version":[{"id":21762,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/posts\/21707\/revisions\/21762"}],"wp:attachment":[{"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/media?parent=21707"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/categories?post=21707"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.obracun-placa.com\/index.php\/wp-json\/wp\/v2\/tags?post=21707"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}