From next year, minimum contributions for directors and lump-sum taxpayers will increase

If the calculation method does not change by the end of the year, starting from January 1, 2026, minimum contributions for directors of companies and lump-sum taxpayers will increase, writes Toni Milun on social media.

According to currently valid indicators, directors of d.o.o. and j.d.o.o. will pay monthly contributions of 472.50 euros in 2026, which is about 45 euros more than this year. Additionally, contributions for lump-sum taxpayers will rise to 290.98 euros per month, or about 28.50 euros more compared to this year.

The increase stems from a 10.85 percent rise in the average gross salary in 2025 compared to 2024 (in the period from January to August), which directly affects the calculation of the contribution base.

In 2026, directors will have a tax base of 437 euros, which is the amount on which tax is paid if they do not have children, dependents, or the status of a person with disabilities. For most directors, this means a monthly tax between 87 and 100 euros, depending on the local tax rate. In rare municipalities and cities with a tax below 20 percent, this amount can be lower, starting from 65 euros.

Regarding tax benefits for children, next year directors will be able to report on their tax card: one whole child (D1) and an additional 32.5 percent of the second child (D2) or the whole second child (D2) and 5.5 percent of the first (D1), with the possibility of different combinations depending on the family situation and agreement between parents.

A director with only one child will be able to report it fully on the tax card, and in that case, their monthly tax will amount to about 30 euros, concludes Milun.

The increase in contributions of nearly 11 percent, which we recently wrote about, will be yet another burden for small entrepreneurs and craftsmen who are already operating under conditions of high inflation and rising labor costs. Although this is an automatic adjustment to the increase in average salary, in practice it will mean an additional monthly cost of 300 to 500 euros per director or craftsman.