Jira & Confluence 
Bitrix24 Christmas bonus · tax-free · Christmas budget
Christmas bonus in Croatia 2026 — how much is tax-free, and how to spend it
Short answer. Enter your bonus and any holiday pay already received: you see the tax-free and taxable parts, gifts for children and a plan for spending the bonus. Occasional bonuses: christmas bonus, holiday pay and similar: tax-free up to €700 a year in total per employee. Check at the start of the year (Tax Administration).
- First Sunday of Advent — about 4 weeks beforetype the date
- Gift list and a maximum per person — 3 weeks beforetype the date
- Food shopping for Christmas Eve and Christmas — a week beforetype the date
Check your own case.
Enter 24 December 2026 to see the preparation dates.
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Christmas bonus · tax-free
How much of your Christmas bonus is tax-free
Bonus amount, holiday pay and Easter bonus already paid this year, children up to 15. You see the tax-free and taxable parts and download the calculation with a Christmas budget.
- Check your payslip: was the bonus paid as a tax-free receipt.
- Plan the bonus in Excel: presents, Christmas Eve, Advent, January bills.
- Put part aside for 2027 as soon as it is paid.
Tax Administration limits: occasional bonuses (Christmas bonus, holiday pay etc.) up to €700 a year in total, gift to a child up to 15 up to €140 — check at the start of the year. Above the limit it is taxed as salary. Not tax advice. Example names are fictitious.
Lida, Layers template assistant
Tell me your Christmas bonus and any holiday pay you’ve had, and I’ll work out the tax-free part.
Then we’ll plan presents and the holidays.
Deadlines
The rules, with the source
| What | Deadline | Source |
|---|---|---|
| Occasional bonuses | Christmas bonus, holiday pay and similar: tax-free up to €700 a year in total per employee. Check at the start of the year. | Tax Administration |
| Gift to a child | Gift to a child aged up to 15: tax-free up to €140 a year. Check at the start of the year. | Tax Administration |
| Above the limit | Anything above the limit counts as salary: contributions and income tax apply | Tax Administration |
| Compulsory? | The Labour Act does not require a Christmas bonus; the right comes from a collective agreement, work rules or the contract | Contract |
Performance bonuses have a separate limit (€1,200 a year) and are not calculated here.
Step by step
What to do, in order
1
Enter your bonus
The gross amount from your employer or collective agreement.
2
Add holiday pay and children
Occasional bonuses already paid this year and gifts for children up to 15.
3
Plan your spending
The Excel file has a Christmas budget: presents, Christmas Eve, Advent, New Year’s Eve, bills.
Questions
How much of the Christmas bonus is tax-free in 2026?
Up to €700 a year for all occasional bonuses together (Christmas bonus, holiday pay and similar), per the Tax Administration. Check at the start of the year.
I got holiday pay in summer — what is left for Christmas?
The difference up to €700. Example: holiday pay €300, Christmas bonus €500 — €400 tax-free, €100 taxed as salary.
Are gifts to children part of the bonus?
No, they have their own limit: up to €140 a year per child aged up to 15. The calculator counts them separately.
Must my employer pay a Christmas bonus?
Not under the Labour Act. You have a right to it only if a collective agreement, work rules or your contract provide for it.
What is in the Excel file?
The tax-free and taxable split, a Christmas budget with a spending plan, and the rules.
Is it free? Do I need to sign up?
It is free and needs no sign-up: fill in the fields and download the file. With a free account you can save a copy to your Layers and come back to it later.
Official sources
Other documents
Keep the papers in one place
Letters, receipts and notices in one folder you can share with family or a lawyer. The templates and the editor are free; Layers is free for up to 20 people.
Calculation using the Tax Administration limits, not tax advice.