Paušalni Obrt for Personal Trainers in Croatia (2026)

Should a personal trainer in Croatia open a paušalni obrt or an obrt na dohodak?

Many personal trainers who start alone in Croatia open a paušalni obrt (flat-rate craft business): in 2026 it is allowed up to €60,000 in annual receipts, contributions are a fixed €290.98 a month, and the yearly flat tax runs from €203.40 to €1,080. An obrt na dohodak (taxed on real profit) makes more sense when your costs are high or your receipts go above €60,000, because you deduct actual costs and there is no cap.

This guide compares both for a trainer's real situation in 2026: rent, equipment, online clients and invoices to gyms. It is general information, not legal or tax advice: check your own case with an accountant (knjigovođa) or the Porezna uprava before you register.

Paušalni obrt in 2026: the numbers

A paušalni obrt pays fixed monthly contributions and a flat yearly tax that depends only on the bracket of your receipts, not on your costs.

These figures come from Croatian accounting and finance sites, which publish the yearly tables. The brackets between the lowest and the top one are listed on the linked pages.

What this means in practice: at the lowest bracket your fixed cost is €203.40 tax plus €3,491.76 contributions, about €3,695 a year. At the top bracket it is €1,080 plus €3,491.76, about €4,572 a year. Your costs for rent, equipment or software do not change that number, because a paušalist does not deduct costs.

What changes for paušalisti in 2027?

A proposal published for public consultation on 31 July 2026 would raise the flat tax in the two highest brackets from 2027; it is not law yet.

According to the proposal, brackets 1 to 5 stay the same. Bracket 6 (€40,000 to €50,000) would pay €1,800 a year and bracket 7 (€50,000 to €60,000) €3,240 a year, as reported by Fiskalopedija. If you expect receipts above €40,000 in 2027, plan with both the current and the proposed figures until the final law is published.

The other 2027 change is already law: from 1 January 2027 paušalisti must issue B2B invoices as eRačuni. We cover it below and in detail in our guide to eRačun 2027 for trainers and gyms.

A worked example: €54,000 a year

A trainer who takes in €4,500 a month (€54,000 a year) sits in the top paušal bracket and pays about €4,572 a year in fixed tax and contributions in 2026.

The example shows two things. First, the paušal model is cheap at the top bracket as long as your costs are low. Second, the 2027 proposal would make the top brackets noticeably more expensive, which brings the obrt na dohodak closer for trainers with real costs. The amounts do not include your own costs (rent, equipment, software), which a paušalist cannot deduct.

Obrt na dohodak: when real costs matter

An obrt na dohodak taxes your profit (receipts minus actual costs), keeps no €60,000 cap and requires business books.

• Costs are deductible. Rent for a studio, equipment, courses, software and travel lower the taxable profit.
• No receipts cap. You can grow above €60,000 without changing the legal form.
• Personal allowance. The 2026 osobni odbitak is €600 a month, or €7,200 a year, according to bruto-neto.hr.
• Tax rates set by the city. In Zagreb the rates are 23% and 33%, with the higher rate above €60,000 a year (€5,000 a month), according to mojkalkulator.com.hr.
• More paperwork. You keep business books, so many trainers on this model pay an accountant.

Contributions on an obrt na dohodak are calculated differently from the paušal model. Ask your accountant for the figure that applies to your expected profit before you compare.

Paušalni obrt vs obrt na dohodak: side by side

The paušal model wins on simplicity and low fixed tax; the obrt na dohodak wins when costs are high or receipts pass €60,000.

A simple test: add up your yearly costs. If they are small (a phone, an app, some courses), the paušal is often cheaper and simpler. If you rent your own space and buy equipment, run the numbers for both with an accountant.

What happens when you pass €60,000?

Above €60,000 in a year you can no longer stay paušal, and you also cross the VAT registration threshold.

A paušalist who exceeds €60,000 must move to an obrt na dohodak with business books, or to a company (d.o.o.), and keeps books from the month the threshold was crossed, according to Fiskai. The VAT registration threshold has been €60,000 since 1 January 2025 and the standard rate is 25%, according to the Porezna uprava. No reduced rate applies to personal training.

For a trainer selling to private clients, 25% PDV is a real price question. Either your prices go up by a quarter, or your margin goes down. Plan this before you reach the limit, not in the month you cross it.

Fiscalization and eRačun for trainers

Every payment from a private client needs a fiscalized receipt, and every invoice to a Croatian business must be an eRačun from 2027.

• Clients (B2C). Since 1 January 2026 invoices to consumers must be fiscalized for every payment method: cash, card and bank transfer. Each receipt carries JIR, ZKI and a QR code (Porezna uprava, B2C).
• Businesses (B2B). Since 1 January 2026 paušalisti must be able to receive eRačuni. From 1 January 2027 they must issue them, for example when you invoice a gym for classes or a company for a workshop. The free MIKROeRAČUN app covers this (Porezna uprava, eRačun).

For the full picture of fiscal receipts, see our guide to fiscalization in Croatia for trainers and gyms.

Setting up a training business: a checklist

The legal form is one step; the rest is how you price, sell and deliver.

1. Choose paušal or obrt na dohodak with an accountant, based on your expected receipts and costs.
2. Register the obrt and set up fiscal receipts for client payments before your first paid session.
3. Prepare for eRačun if you work for gyms or companies: receiving now, issuing from 2027.
4. Set prices. Published one-to-one prices in Croatia were about €25 to €40 a session in 2026; see our guide to personal trainer prices in Croatia.
5. Decide your offer: in-person sessions, packages, online coaching or a mix. Our post on structuring an online coaching offer helps with the monthly model.
6. Track your receipts during the year, so you see the €60,000 limit coming.

A wider list of steps, from insurance to client forms, is in our personal trainer business setup checklist.

Where Trainera fits

Trainera is software for the coaching itself: clients, plans, check-ins, chat and payments; it does not replace your fiscal solution.

• Training and nutrition plans, check-ins, habits, chat and a free client app for iOS, Android and the web, in 26 languages including Croatian.
• Payment models: a monthly subscription by card (with Apple Pay and Google Pay), payment per plan, cash payments you record, PayPal or bank transfer, or a free request with the price agreed outside the app.
• A branded trainer website and a listing on the trainer marketplace.
• Intake questionnaires on every plan, including Free.

Trainera does not issue fiscal receipts, is not a fiscal cash register and is not an eRačun intermediary in Croatia. Keep your own certified fiscal solution and MIKROeRAČUN or another eRačun tool for that part.

Prices as shown on trainera.fit/pricing for Croatia in October 2026; yearly billing costs 10 times the monthly price.

Your decision in three questions

Will you stay under €60,000 in receipts? Are your yearly costs low? Do you want minimal paperwork? Three yes answers point to a paušalni obrt with €290.98 a month in contributions and a flat tax of €203.40 to €1,080 a year in 2026. If your costs are high or you plan to grow past €60,000, compare an obrt na dohodak with your accountant, and set up fiscal receipts and eRačun either way.

Running your training business from one app? See how Trainera works for personal trainers.