Christmas bonus in Croatia 2026: is your boss required to pay it, and how much is tax-free?

A božićnica is not a legal right, and only 700 euros a year is tax-free, shared with regres and Easter bonus. Here are 4 rules to check before December.

Published 2026-10-27 · Source checked 2026-10-19

Christmas is coming, and many Croatian employers pay a božićnica (Christmas bonus). The surprise for many workers: it is not a legal right, and the tax-free part is smaller than people think. Here is how it works in 2026.

1. It is not automatic. The 700 euro figure is a tax ceiling, not an order to pay. Your employer pays a bonus only if your contract, a collective agreement, the company's work rules or a decision of the employer provides for it.

Also read:Work & SalaryTax refund in Croatia: do you get money back? What to do before the end of February

2. 700 euros a year, all together. Christmas bonus, Easter bonus and summer holiday bonus (regres) share one tax-free limit of 700 euros per worker per year. If you already got 400 euros regres in summer, only 300 euros of a Christmas bonus is tax-free.

3. Other tax-free extras have their own limits: up to 1,200 euros a year for a reward for work results, 140 euros per child up to age 15 (a gift for children), and 133 euros a year for a gift in kind such as a parcel. These amounts have not changed since 2024 apart from the work-results reward, which rose to 1,200 euros from 2025.

4. Above the limit it is taxed. Any part over the limit counts as normal pay, so income tax and contributions are deducted. Check your payslip or the JOPPD-based pay slip note to see how it was paid.

What to do: ask HR or your supervisor in November whether a bonus is planned, and check your contract. If you get one, keep the payslip. Do you get a Christmas bonus at your workplace, and how much? Tell us in the comments. See also our guides on overtime pay and on sick leave pay.

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