Obvezu plaćanja poreza na potrošnju uređuje Zakon o lokalnim porezima (Nar. nov., br. 115/16. – 152/24., dalje: Zakon), a plaća se na potrošnju alkoholnih pića (vinjak, rakiju i žestoka pića), prirodnih vina, specijalnih vina, piva i bezalkoholnih pića u ugostiteljskim objektima. Obveznik je, prema čl. 23. Zakona, pravna ili fizička osoba koja pruža ugostiteljske usluge, a osnovica je prodajna cijena pića koja se proda u ugostiteljskim objektima (misli se na ugostiteljsku uslugu) u koju nije uključen PDV. Stoga se svota poreza na potrošnju kao i svota PDV-a iz ostvarenog prometa izračunava preračunanom stopom i to, primjerice kada je stopa poreza na potrošnju utvrđena po stopi od 3%, preračunane stope su:
• za izračun PDV-a → 19,53%
• za porez na potrošnju → 2,34%
Obvezu plaćaju i ugostitelji koji nisu u sustavu PDV-a, a pareračunana stopa iznosi 2,91% za stopu od 3%.
Napomena: način izračuna preračunanih stopa kao i primjer obračuna dan je u časopisu RRiF br. 2/25., str. 27.
Utvrđenu obvezu poreza na potrošnju za obračunsko razdoblje, a to je mjesec, porezni obveznik iskazuje na Obrascu PP-MI-PO i predaje ga do 20. u mjesecu za prethodni mjesec Poreznoj upravi prema sjedištu, odnosno prebivalištu ili uobičajenom boravištu poreznog obveznika i to zbirno za sve poslovne prostore. Iznimno, propisani obrazac treba predati nadležnom upravnom tijelu jedinice lokalne samouprave za svaki poslovni prostor ako jedinice nisu prenijele obvezu kontrole i utvrđivanja poreza na Poreznu upravu. Utvrđenu obvezu treba platiti na uplatni račun jedinica lokalne samouprave na području koje je obavljena prodaja pića - ugostiteljska usluga i to do posljednjeg dana u mjesecu za prethodni mjesec.
Visinu stope poreza na potrošnju propisuje grad ili općina i stopa ne može biti viša od 3%. U nastavku se daje pregled visina stopa poreza na potrošnju prema odlukama gadova i općina koje su donijele odluku o plaćanju poreza na potrošnju.
Grad / Općina | Uplatni račun | Stopa u 2024. | Stopa u 2025. |
---|---|---|---|
ANDRIJAŠEVCI | HR1910010051700112008 | 3,00% | 3,00% |
ANTUNOVAC | HR8410010051700212009 | 3,00% | 3,00% |
BABINA GREDA | HR3110010051700312000 | 3,00% | 3,00% |
BAKAR | HR4210010051700412003 | 3,00% | 3,00% |
BALE - VALLE | HR6410010051700512002 | 3,00% | 3,00% |
BARBAN | HR4810010051700612006 | 3,00% | 3,00% |
BARILOVIĆ | HR9710010051700712004 | 3,00% | 3,00% |
BAŠKA | HR6510010051700812005 | 3,00% | 3,00% |
BAŠKA VODA | HR7110010051700912001 | 3,00% | 3,00% |
BEBRINA | HR4410010051701012009 | 3,00% | 3,00% |
BEDEKOVČINA | HR8810010051701112000 | 3,00% | 3,00% |
BEDENICA | HR8710010051755012008 | 3,00% | 3,00% |
BEDNJA | HR0210010051701212003 | 3,00% | 3,00% |
BELI MANASTIR | HR2410010051701312002 | 3,00% | 3,00% |
BELICA | HR5710010051701512004 | 0,00% | 0,00% |
BELIŠĆE | HR2510010051701612005 | 3,00% | 3,00% |
BENKOVAC | HR3110010051701712001 | 3,00% | 3,00% |
BEREK | HR5810010051701812007 | 3,00% | 3,00% |
BERETINEC | HR2610010051701912008 | 3,00% | 3,00% |
BIBINJE | HR5910010051702012003 | 3,00% | 3,00% |
BILICE | HR5010010051762112007 | 3,00% | 3,00% |
BILJE | HR8110010051702112002 | 3,00% | 3,00% |
BIOGRAD NA MORU | HR6510010051702212006 | 3,00% | 3,00% |
BISKUPIJA | HR4810010051731012000 | 3,00% | 3,00% |
BISTRA | HR5910010051754712006 | 3,00% | 3,00% |
BIZOVAC | HR1710010051702312004 | 3,00% | 3,00% |
BJELOVAR | HR8210010051702412005 | 0,00% | 0,00% |
BLATO | HR8810010051702512001 | 3,00% | 3,00% |
BOGDANOVCI | HR1810010051702612007 | 3,00% | 3,00% |
BOL | HR8310010051702712008 | 3,00% | 3,00% |
BOROVO | HR9510010051702912000 | 3,00% | 3,00% |
BOSILJEVO | HR3610010051703012002 | 3,00% | 3,00% |
BOŠNJACI | HR6910010051703212004 | 3,00% | 3,00% |
BRCKOVLJANI | HR3710010051703312005 | 3,00% | 3,00% |
BRDOVEC | HR4310010051703412001 | 3,00% | 3,00% |
BRELA | HR5410010051707712007 | 3,00% | 3,00% |
BRESTOVAC | HR7010010051703512007 | 3,00% | 3,00% |
BREZNICA | HR3810010051703612008 | 3,00% | 3,00% |
BREZNIČKI HUM | HR8310010051715112003 | 3,00% | 3,00% |
BRINJE | HR0610010051703712009 | 3,00% | 3,00% |
BROD MORAVICE | HR5010010051703812000 | 2,00% | 2,00% |
BRODSKI STUPNIK | HR6110010051703912003 | 3,00% | 3,00% |
BRTONIGLA - VERTENEGLIO | HR2910010051704012004 | 3,00% | 3,00% |
BUDINŠČINA | HR9410010051704112005 | 3,00% | 3,00% |
BUJE - BUIE | HR0310010051704212001 | 3,00% | 3,00% |
BUKOVLJE | HR2910010051756712007 | 3,00% | 3,00% |
BUZET | HR3010010051704312007 | 3,00% | 3,00% |
CERNA | HR9510010051704412008 | 3,00% | 3,00% |
CERNIK | HR1010010051704612000 | 3,00% | 3,00% |
CEROVLJE | HR2110010051704712003 | 3,00% | 3,00% |
CESTICA | HR4310010051704812002 | 3,00% | 3,00% |
CETINGRAD | HR2710010051704912006 | 3,00% | 3,00% |
CISTA PROVO | HR6010010051705012001 | 0,00% | 0,00% |
CIVLJANE | HR8710010051705112007 | 3,00% | 3,00% |
CRES | HR5510010051705212008 | 3,00% | 3,00% |
CRIKVENICA | HR2310010051705312009 | 3,00% | 3,00% |
CRNAC | HR6710010051705412000 | 3,00% | 3,00% |
ČABAR | HR7810010051705512003 | 2,50% | 2,50% |
ČAČINCI | HR0310010051705612002 | 3,00% | 3,00% |
ČAĐAVICA | HR8410010051705712006 | 3,00% | 3,00% |
ČAGLIN | HR3610010051705812004 | 3,00% | 3,00% |
ČAKOVEC | HR1510010051706012008 | 0,00% | 0,00% |
ČAVLE | HR8010010051706112009 | 2,00% | 2,00% |
ČAZMA | HR3810010051706312003 | 3,00% | 3,00% |
ČEMINAC | HR6010010051706412002 | 3,00% | 3,00% |
ČEPIN | HR4410010051706512006 | 3,00% | 3,00% |
DARDA | HR9310010051706612004 | 3,00% | 3,00% |
DARUVAR | HR6110010051706712005 | 3,00% | 3,00% |
DAVOR | HR6710010051706812001 | 3,00% | 3,00% |
DEKANOVEC | HR9710010051760312005 | 3,00% | 3,00% |
DELNICE | HR9410010051706912007 | 2,50% | 2,50% |
DESINIĆ | HR8410010051707012000 | 3,00% | 3,00% |
DEŽANOVAC | HR9510010051707112003 | 3,00% | 3,00% |
DICMO | HR2010010051707212002 | 3,00% | 3,00% |
DOBRINJ | HR5310010051707412004 | 3,00% | 3,00% |
DOMAŠINEC | HR2110010051707512005 | 0,00% | 0,00% |
DONJA DUBRAVA | HR2210010051707812008 | 3,00% | 3,00% |
DONJA MOTIČINA | HR2710010051757612009 | 3,00% | 3,00% |
DONJA STUBICA | HR8710010051707912009 | 3,00% | 3,00% |
DONJA VOĆA | HR6610010051708012006 | 3,00% | 3,00% |
DONJI ANDRIJEVCI | HR1810010051708112004 | 3,00% | 3,00% |
DONJI KRALJEVEC | HR8310010051708212005 | 3,00% | 3,00% |
DONJI KUKURUZARI | HR8910010051708312001 | 3,00% | 3,00% |
DONJI LAPAC | HR1910010051708412007 | 3,00% | 3,00% |
DONJI MIHOLJAC | HR5210010051708612009 | 0,00% | 0,00% |
DONJI VIDOVEC | HR3210010051708912002 | 3,00% | 3,00% |
DRAGALIĆ | HR9410010051756812008 | 3,00% | 3,00% |
DRAGANIĆ | HR4310010051709012005 | 3,00% | 3,00% |
DRAŽ | HR4910010051709112001 | 3,00% | 3,00% |
DRENOVCI | HR7610010051709212007 | 3,00% | 3,00% |
DRENJE | HR1210010051709412009 | 3,00% | 3,00% |
DRNIŠ | HR5610010051709512000 | 3,00% | 3,00% |
DRNJE | HR6710010051709612003 | 3,00% | 3,00% |
DUBRAVA | HR8910010051709712002 | 3,00% | 3,00% |
DUBRAVICA | HR7610010051754912005 | 3,00% | 3,00% |
DUBROVAČKO PRIMORJE | HR2510010051759812005 | 3,00% | 3,00% |
DUBROVNIK | HR7310010051709812006 | 3,00% | 3,00% |
DUGA RESA | HR2510010051709912004 | 1,00% | 1,00% |
DUGI RAT | HR4710010051710012003 | 3,00% | 3,00% |
DUGO SELO | HR6910010051710112002 | 0,00% | 0,00% |
DUGOPOLJE | HR3110010051758512000 | 3,00% | 3,00% |
DVOR | HR5310010051710212006 | 2,00% | 2,00% |
ĐAKOVO | HR0510010051710312004 | 3,00% | 3,00% |
ĐELEKOVEC | HR7010010051710412005 | 3,00% | 3,00% |
ĐULOVAC | HR7610010051710512001 | 3,00% | 3,00% |
ĐURĐENOVAC | HR0610010051710612007 | 3,00% | 3,00% |
ĐURĐEVAC | HR7110010051710712008 | 3,00% | 3,00% |
ĐURMANEC | HR3910010051710812009 | 1,50% | 1,50% |
ERDUT | HR2410010051711012002 | 3,00% | 3,00% |
ERNESTINOVO | HR0810010051711112006 | 3,00% | 3,00% |
ERVENIK | HR2510010051711312005 | 2,00% | 2,00% |
FARKAŠEVAC | HR3110010051711412001 | 3,00% | 3,00% |
FAŽANA - FASANA | HR8710010051761912006 | 3,00% | 3,00% |
FERDINANDOVAC | HR5810010051711512007 | 3,00% | 3,00% |
FERIČANCI | HR2610010051711612008 | 3,00% | 3,00% |
FUNTANA - FONTANE | HR6410010051762912005 | 3,00% | 3,00% |
FUŽINE | HR9110010051711712009 | 2,00% | 2,00% |
GALOVAC | HR9010010051757112004 | 3,00% | 3,00% |
GARČIN | HR3810010051711812000 | 3,00% | 3,00% |
GAREŠNICA | HR4910010051711912003 | 1,00% | 0,00% |
GENERALSKI STOL | HR1710010051712012004 | 3,00% | 3,00% |
GLINA | HR8210010051712112005 | 3,00% | 3,00% |
GOLA | HR8810010051712212001 | 0,00% | 0,00% |
GORIČAN | HR1810010051712312007 | 3,00% | 3,00% |
GORJANI | HR8310010051712412008 | 3,00% | 3,00% |
GORNJA RIJEKA | HR0610010051761812002 | 3,00% | 3,00% |
GORNJA STUBICA | HR5110010051712512009 | 3,00% | 3,00% |
GORNJA VRBA | HR6210010051756912009 | 3,00% | 3,00% |
GORNJI BOGIĆEVCI | HR0910010051712712003 | 3,00% | 3,00% |
GORNJI KNEGINEC | HR1510010051712912006 | 3,00% | 3,00% |
GORNJI MIHALJEVEC | HR0610010051760412001 | 0,00% | 0,00% |
GOSPIĆ | HR4810010051713012001 | 3,00% | 3,00% |
GRAČAC | HR7510010051713112007 | 2,00% | 2,00% |
GRAČIŠĆE | HR4310010051713212008 | 3,00% | 3,00% |
GRADAC | HR5510010051713412000 | 3,00% | 3,00% |
GRADEC | HR6610010051713512003 | 3,00% | 3,00% |
GRADINA | HR8810010051713612002 | 3,00% | 3,00% |
GRADIŠTE | HR7210010051713712006 | 3,00% | 3,00% |
GROŽNJAN - GRISIGNANA | HR2410010051713812004 | 3,00% | 3,00% |
GRUBIŠNO POLJE | HR8910010051713912005 | 3,00% | 3,00% |
GUNDINCI | HR0310010051714012008 | 3,00% | 3,00% |
GUNJA | HR6810010051714112009 | 3,00% | 3,00% |
GVOZD | HR3410010051751012003 | 3,00% | 3,00% |
HERCEGOVAC | HR4810010051714412002 | 3,00% | 3,00% |
HLEBINE | HR3210010051714512006 | 3,00% | 3,00% |
HRAŠĆINA | HR8110010051714612004 | 3,00% | 3,00% |
HRVACE | HR5510010051714812001 | 3,00% | 3,00% |
HRVATSKA DUBICA | HR8210010051714912007 | 3,00% | 3,00% |
HRVATSKA KOSTAJNICA | HR7210010051715012000 | 3,00% | 3,00% |
HUM NA SUTLI | HR0810010051715212002 | 3,00% | 3,00% |
HVAR | HR8910010051715312006 | 3,00% | 3,00% |
ILOK | HR4110010051715412004 | 2,00% | 2,00% |
IMOTSKI | HR0910010051715512005 | 3,00% | 3,00% |
IVANEC | HR1510010051715612001 | 3,00% | 3,00% |
IVANIĆ-GRAD | HR1010010051715812008 | 3,00% | 3,00% |
IVANKOVO | HR7510010051715912009 | 3,00% | 3,00% |
IVANSKA | HR0610010051716112004 | 3,00% | 3,00% |
JAGODNJAK | HR2410010051760912003 | 3,00% | 3,00% |
JAKOVLJE | HR7710010051716312001 | 3,00% | 3,00% |
JAKŠIĆ | HR0710010051716412007 | 3,00% | 3,00% |
JALŽABET | HR7210010051716512008 | 3,00% | 3,00% |
JANJINA | HR3110010051759912001 | 3,00% | 3,00% |
JARMINA | HR4010010051716612009 | 3,00% | 3,00% |
JASENICE | HR8410010051716712000 | 3,00% | 3,00% |
JASENOVAC | HR9510010051716812003 | 3,00% | 3,00% |
JASTREBARSKO | HR2010010051716912002 | 3,00% | 3,00% |
JELENJE | HR3110010051717012005 | 3,00% | 3,00% |
JELSA | HR3710010051717112001 | 3,00% | 3,00% |
JESENJE | HR0210010051755212000 | 3,00% | 3,00% |
JOSIPDOL | HR6410010051717212007 | 3,00% | 3,00% |
KALI | HR3210010051717312008 | 1,00% | 1,00% |
KALINOVAC | HR6910010051755912007 | 3,00% | 3,00% |
KALNIK | HR5910010051756012000 | 3,00% | 3,00% |
KAMANJE | HR8310010051762312009 | 3,00% | 3,00% |
KANFANAR | HR4410010051717512000 | 2,00% | 2,00% |
KAPELA | HR5510010051717612003 | 3,00% | 3,00% |
KAPTOL | HR7710010051717712002 | 3,00% | 3,00% |
KARLOBAG | HR6110010051717812006 | 3,00% | 3,00% |
KARLOVAC | HR1310010051717912004 | 3,00% | 3,00% |
KAROJBA | HR0810010051759612006 | 3,00% | 3,00% |
KASTAV | HR2410010051718012007 | 2,50% | 2,50% |
KAŠTELA | HR8910010051718112008 | 3,00% | 3,00% |
KAŠTELIR-LABINCI - CASTELLIERE-S. DOMENICA | HR5710010051759712004 | 3,00% | 3,00% |
KIJEVO | HR0410010051718312000 | 3,00% | 3,00% |
KISTANJE | HR1510010051718412003 | 3,00% | 3,00% |
KLAKAR | HR3710010051718512002 | 3,00% | 3,00% |
KLANA | HR2110010051718612006 | 3,00% | 3,00% |
KLANJEC | HR7010010051718712004 | 3,00% | 3,00% |
KLENOVNIK | HR4410010051718912001 | 3,00% | 3,00% |
KLINČA SELA | HR1710010051719012009 | 3,00% | 3,00% |
KLIS | HR7210010051719212003 | 3,00% | 3,00% |
KLOŠTAR IVANIĆ | HR9410010051719312002 | 3,00% | 3,00% |
KLOŠTAR PODRAVSKI | HR7810010051719412006 | 3,00% | 3,00% |
KNEŽEVI VINOGRADI | HR3010010051719512004 | 3,00% | 3,00% |
KNIN | HR9510010051719612005 | 3,00% | 3,00% |
KOLAN | HR1810010051762212008 | 3,00% | 3,00% |
KOMIŽA | HR0410010051719712001 | 3,00% | 3,00% |
KONAVLE | HR3110010051719812007 | 3,00% | 3,00% |
KONČANICA | HR9610010051719912008 | 3,00% | 3,00% |
KONJŠČINA | HR0510010051720012004 | 3,00% | 3,00% |
KOPRIVNICA | HR7010010051720112005 | 3,00% | 3,00% |
KOPRIVNIČKI BREGI | HR7610010051720212001 | 3,00% | 3,00% |
KOPRIVNIČKI IVANEC | HR0610010051720312007 | 3,00% | 3,00% |
KORČULA | HR7110010051720412008 | 3,00% | 3,00% |
KOSTRENA | HR1810010051753812002 | 0,00% | 0,00% |
KOŠKA | HR3910010051720512009 | 0,00% | 0,00% |
KOTORIBA | HR8310010051720612000 | 0,00% | 0,00% |
KRALJEVEC NA SUTLI | HR1910010051720812002 | 3,00% | 3,00% |
KRALJEVICA | HR0310010051720912006 | 3,00% | 3,00% |
KRAPINA | HR6310010051721112007 | 0,00% | 0,00% |
KRAPINSKE TOPLICE | HR3110010051721212008 | 3,00% | 3,00% |
KRAŠIĆ | HR0510010051753312007 | 3,00% | 3,00% |
KRAVARSKO | HR5310010051754512003 | 3,00% | 0,00% |
KRIŽ | HR9610010051721312009 | 3,00% | 3,00% |
KRIŽEVCI | HR4310010051721412000 | 3,00% | 3,00% |
KRK | HR5410010051721512003 | 0,00% | 0,00% |
KRNJAK | HR7610010051721612002 | 3,00% | 3,00% |
KRŠAN | HR6010010051721712006 | 3,00% | 3,00% |
KUKLJICA | HR5810010051757212005 | 3,00% | 3,00% |
KULA NORINSKA | HR7710010051721912005 | 0,00% | 0,00% |
KUMROVEC | HR1310010051755312003 | 3,00% | 3,00% |
KUTINA | HR8810010051722012008 | 3,00% | 3,00% |
KUTJEVO | HR5610010051722112009 | 3,00% | 3,00% |
LABIN | HR0310010051722212000 | 3,00% | 3,00% |
LANIŠĆE | HR1410010051722312003 | 3,00% | 3,00% |
LASINJA | HR2010010051722512006 | 3,00% | 3,00% |
LASTOVO | HR6910010051722612004 | 3,00% | 3,00% |
LEĆEVICA | HR4210010051758612003 | 3,00% | 3,00% |
LEGRAD | HR3710010051722712005 | 3,00% | 3,00% |
LEKENIK | HR4310010051722812001 | 3,00% | 3,00% |
LEPOGLAVA | HR7010010051722912007 | 3,00% | 3,00% |
LEVANJSKA VAROŠ | HR6010010051723012000 | 3,00% | 3,00% |
LIPIK | HR7110010051723112003 | 3,00% | 3,00% |
LIPOVLJANI | HR9310010051723212002 | 3,00% | 3,00% |
LIŠANE OSTROVIČKE | HR2910010051723412004 | 3,00% | 3,00% |
LIŽNJAN - LISIGNANO | HR9410010051723512005 | 3,00% | 3,00% |
LOBOR | HR0310010051723612001 | 3,00% | 3,00% |
LOKVE | HR3010010051723712007 | 3,00% | 3,00% |
LOKVIČIĆI | HR6410010051758712002 | 3,00% | 3,00% |
LOPAR | HR3010010051762412000 | 3,00% | 3,00% |
LOVAS | HR6310010051723912009 | 3,00% | 3,00% |
LOVINAC | HR4210010051724012006 | 3,00% | 3,00% |
LOVRAN | HR5910010051724212005 | 3,00% | 3,00% |
LOVREĆ | HR6510010051724312001 | 3,00% | 3,00% |
LUDBREG | HR9210010051724412007 | 3,00% | 3,00% |
LUKA | HR1110010051754812004 | 0,00% | 0,00% |
LUKAČ | HR6010010051724512008 | 3,00% | 3,00% |
LUMBARDA | HR9610010051760012002 | 3,00% | 3,00% |
LUPOGLAV | HR2810010051724612009 | 3,00% | 3,00% |
LJUBEŠĆICA | HR7210010051724712000 | 3,00% | 3,00% |
MAČE | HR8310010051724812003 | 3,00% | 3,00% |
MAGADENOVAC | HR8210010051757812003 | 0,00% | 0,00% |
MAJUR | HR1910010051755512006 | 3,00% | 3,00% |
MAKARSKA | HR0810010051724912002 | 3,00% | 3,00% |
MALA SUBOTICA | HR1910010051725012005 | 3,00% | 3,00% |
MALI BUKOVEC | HR2510010051725112001 | 2,50% | 2,50% |
MALI LOŠINJ | HR5210010051725212007 | 3,00% | 3,00% |
MALINSKA-DUBAŠNICA | HR2010010051725312008 | 3,00% | 3,00% |
MARČANA | HR8510010051725412009 | 3,00% | 3,00% |
MARIJA BISTRICA | HR4310010051725612003 | 3,00% | 3,00% |
MARIJA GORICA | HR0210010051753912006 | 3,00% | 3,00% |
MARIJANCI | HR6510010051725712002 | 3,00% | 3,00% |
MARINA | HR4910010051725812006 | 3,00% | 3,00% |
MARKUŠICA | HR8910010051761012004 | 3,00% | 3,00% |
MARTIJANEC | HR8410010051708512008 | 3,00% | 3,00% |
MARTINSKA VES | HR9810010051725912004 | 3,00% | 3,00% |
MARUŠEVEC | HR1210010051726012007 | 3,00% | 3,00% |
MATULJI | HR7710010051726112008 | 3,00% | 3,00% |
MEDULIN | HR8910010051726312000 | 3,00% | 3,00% |
METKOVIĆ | HR0310010051726412003 | 0,00% | 0,00% |
MIHOVLJAN | HR2510010051726512002 | 3,00% | 3,00% |
MIKLEUŠ | HR0910010051726612006 | 3,00% | 3,00% |
MILNA | HR5810010051726712004 | 3,00% | 3,00% |
MLJET | HR2610010051726812005 | 3,00% | 3,00% |
MOLVE | HR0510010051727012009 | 3,00% | 3,00% |
MOŠĆENIČKA DRAGA | HR8210010051727312002 | 2,50% | 2,50% |
MOTOVUN - MONTONA | HR6610010051727412006 | 3,00% | 3,00% |
MRKOPALJ | HR1810010051727512004 | 2,50% | 2,50% |
MUĆ | HR9610010051708712000 | 3,00% | 3,00% |
MURSKO SREDIŠĆE | HR8310010051727612005 | 3,00% | 3,00% |
MURTER - KORNATI | HR8110010051761712003 | 3,00% | 3,00% |
NAŠICE | HR1910010051727812007 | 0,00% | 0,00% |
NEDELIŠĆE | HR8410010051727912008 | 3,00% | 3,00% |
NEGOSLAVCI | HR6310010051761212001 | 3,00% | 3,00% |
NEREŽIŠĆA | HR2010010051728012003 | 3,00% | 3,00% |
NETRETIĆ | HR4210010051728112002 | 3,00% | 3,00% |
NIJEMCI | HR3110010051729512007 | 3,00% | 3,00% |
NIN | HR2610010051728212006 | 3,00% | 3,00% |
NOVA BUKOVICA | HR7510010051728312004 | 3,00% | 3,00% |
NOVA GRADIŠKA | HR4310010051728412005 | 1,50% | 1,50% |
NOVA KAPELA | HR4910010051728512001 | 3,00% | 3,00% |
NOVA RAČA | HR4410010051728712008 | 0,00% | 0,00% |
NOVALJA | HR1210010051728812009 | 1,00-3,00% | 1,00-3,00% |
NOVI GOLUBOVEC | HR3510010051755412002 | 3,00% | 3,00% |
NOVI MAROF | HR5610010051728912000 | 3,00% | 3,00% |
NOVI VINODOLSKI | HR9410010051729012002 | 3,00% | 3,00% |
NOVIGRAD | HR9310010051753712003 | 3,00% | 3,00% |
NOVIGRAD - CITTANOVA | HR7810010051729112006 | 3,00% | 3,00% |
NOVIGRAD PODRAVSKI | HR3010010051729212004 | 3,00% | 3,00% |
NOVO VIRJE | HR7010010051756112003 | 3,00% | 3,00% |
NOVSKA | HR9510010051729312005 | 3,00% | 3,00% |
NUŠTAR | HR0410010051729412001 | 3,00% | 3,00% |
OBROVAC | HR9610010051729612008 | 3,00% | 3,00% |
OGULIN | HR6410010051729712009 | 3,00% | 3,00% |
OKRUG | HR4810010051758812006 | 3,00% | 3,00% |
OKUČANI | HR2210010051729912003 | 1,50% | 1,50% |
OMIŠ | HR7610010051730012008 | 3,00% | 3,00% |
OMIŠALJ | HR4410010051730112009 | 3,00% | 3,00% |
OPATIJA | HR8810010051730212000 | 1,50% | 1,50% |
OPRISAVCI | HR0210010051730312003 | 3,00% | 3,00% |
OPRTALJ - PORTOLE | HR2410010051730412002 | 3,00% | 3,00% |
OPUZEN | HR5710010051730612004 | 3,00% | 3,00% |
ORAHOVICA | HR2510010051730712005 | 3,00% | 3,00% |
OREBIĆ | HR3110010051730812001 | 3,00% | 3,00% |
OREHOVICA | HR3310010051760512007 | 3,00% | 3,00% |
ORIOVAC | HR5810010051730912007 | 3,00% | 3,00% |
ORLE | HR3010010051754212008 | 3,00% | 3,00% |
OROSLAVJE | HR5910010051731112003 | 3,00% | 3,00% |
OSIJEK | HR8110010051731212002 | 0,00% | 0,00% |
OTOČAC | HR6510010051731312006 | 1,00% | 1,00% |
OTOK (Sinj) | HR1710010051731412004 | 2,00% | 2,00% |
OTOK (Vukovar) | HR3810010051753512009 | 3,00% | 3,00% |
OZALJ | HR8210010051731512005 | 3,00% | 3,00% |
PAG | HR8810010051731612001 | 3,00% | 3,00% |
PAKOŠTANE | HR1810010051731712007 | 3,00% | 3,00% |
PAKRAC | HR8310010051731812008 | 3,00% | 3,00% |
PAŠMAN | HR3010010051732012006 | 3,00% | 3,00% |
PAZIN | HR7910010051732112004 | 3,00% | 3,00% |
PERUŠIĆ | HR5310010051732312001 | 3,00% | 3,00% |
PETERANEC | HR8010010051732412007 | 3,00% | 3,00% |
PETLOVAC | HR4810010051732512008 | 0,00% | 0,00% |
PETRIJANEC | HR1610010051732612009 | 3,00% | 3,00% |
PETRIJEVCI | HR6010010051732712000 | 3,00% | 3,00% |
PETRINJA | HR7110010051732812003 | 2,00% | 2,00% |
PETROVSKO | HR9310010051732912002 | 0,00% | 0,00% |
PIĆAN | HR0710010051733012005 | 3,00% | 3,00% |
PIROVAC | HR2410010051758112001 | 3,00% | 3,00% |
PISAROVINA | HR1310010051733112001 | 3,00% | 3,00% |
PITOMAČA | HR4010010051733212007 | 3,00% | 3,00% |
PLAŠKI | HR0810010051733312008 | 3,00% | 3,00% |
PLETERNICA | HR7310010051733412009 | 3,00% | 3,00% |
PLITVIČKA JEZERA | HR5010010051745512009 | 3,00% | 3,00% |
PLOČE | HR2010010051733512000 | 1,00% | 1,00% |
PODBABLJE | HR5310010051733712002 | 3,00% | 3,00% |
PODCRKAVLJE | HR3710010051733812006 | 3,00% | 3,00% |
PODGORA | HR8610010051733912004 | 3,00% | 3,00% |
PODGORAČ | HR9710010051734012007 | 3,00% | 3,00% |
PODRAVSKA MOSLAVINA | HR4910010051727112000 | 3,00% | 3,00% |
PODRAVSKE SESVETE | HR7010010051761612000 | 3,00% | 3,00% |
PODSTRANA | HR6510010051734112008 | 3,00% | 3,00% |
PODTUREN | HR3310010051734212009 | 3,00% | 3,00% |
POJEZERJE | HR7710010051734312000 | 3,00% | 3,00% |
POKUPSKO | HR4210010051754412000 | 3,00% | 3,00% |
POLAČA | HR8810010051734412003 | 3,00% | 3,00% |
POLIČNIK | HR1310010051734512002 | 3,00% | 3,00% |
POPOVAC | HR9410010051734612006 | 3,00% | 3,00% |
POPOVAČA | HR4610010051734712004 | 3,00% | 3,00% |
POREČ - PARENZO | HR1410010051734812005 | 3,00% | 3,00% |
POSEDARJE | HR2010010051734912001 | 3,00% | 3,00% |
POSTIRA | HR9010010051735012009 | 3,00% | 3,00% |
POVLJANA | HR6410010051757312001 | 3,00% | 3,00% |
POŽEGA | HR3710010051735112000 | 1,00% | 1,00% |
PREGRADA | HR4810010051735212003 | 3,00% | 3,00% |
PREKO | HR5410010051735412006 | 3,00% | 3,00% |
PRELOG | HR0610010051735512004 | 3,00% | 3,00% |
PRESEKA | HR7110010051735612005 | 3,00% | 3,00% |
PRGOMET | HR9710010051758912004 | 3,00% | 3,00% |
PRIBISLAVEC | HR2310010051762012001 | 3,00% | 3,00% |
PRIMORSKI DOLAC | HR1110010051759012007 | 3,00% | 3,00% |
PRIMOŠTEN | HR7710010051735712001 | 3,00% | 3,00% |
PRIVLAKA | HR1910010051758312008 | 3,00% | 3,00% |
PRIVLAKA | HR9110010051757412007 | 3,00% | 3,00% |
PROLOŽAC | HR1010010051708812003 | 3,00% | 3,00% |
PROMINA | HR1110010051729812000 | 3,00% | 3,00% |
PUČIŠĆA | HR0710010051735812007 | 3,00% | 3,00% |
PULA - POLA | HR7210010051735912008 | 3,00% | 3,00% |
PUNAT | HR0810010051736012003 | 3,00% | 3,00% |
PUNITOVCI | HR3010010051736112002 | 3,00% | 3,00% |
PUŠĆA | HR1410010051736212006 | 3,00% | 3,00% |
RAB | HR6310010051736312004 | 3,00% | 3,00% |
RADOBOJ | HR3110010051736412005 | 3,00% | 3,00% |
RAKOVEC | HR8210010051753612000 | 3,00% | 3,00% |
RAKOVICA | HR3710010051736512001 | 3,00% | 3,00% |
RASINJA | HR6410010051736612007 | 3,00% | 3,00% |
RAŠA | HR9710010051736812009 | 3,00% | 3,00% |
RAVNA GORA | HR4410010051736912000 | 3,00% | 3,00% |
RAŽANAC | HR6610010051737112006 | 3,00% | 3,00% |
REŠETARI | HR1810010051737212004 | 3,00% | 3,00% |
RIBNIK | HR6810010051755612004 | 3,00% | 3,00% |
RIJEKA | HR8310010051737312005 | 1,50% | 1,50% |
ROGOZNICA | HR5110010051758212007 | 3,00% | 3,00% |
ROVINJ - ROVIGNO | HR8910010051737412001 | 3,00% | 3,00% |
ROVIŠĆE | HR1910010051737512007 | 3,00% | 3,00% |
RUGVICA | HR8410010051737612008 | 3,00% | 3,00% |
RUNOVIĆI | HR7610010051759112008 | 3,00% | 3,00% |
RUŽIĆ | HR5210010051737712009 | 3,00% | 3,00% |
SABORSKO | HR9610010051737812000 | 3,00% | 3,00% |
SALI | HR1010010051737912003 | 2,00% | 2,00% |
SAMOBOR | HR7510010051738012004 | 0,00% | 0,00% |
SATNICA ĐAKOVAČKA | HR4310010051738112005 | 3,00% | 3,00% |
SEGET | HR4910010051738212001 | 3,00% | 3,00% |
SELCA | HR7610010051738312007 | 3,00% | 3,00% |
SELNICA | HR1210010051738512009 | 3,00% | 3,00% |
SEMELJCI | HR5610010051738612000 | 3,00% | 3,00% |
SENJ | HR6710010051738712003 | 3,00% | 3,00% |
SEVERIN | HR9210010051756212002 | 3,00% | 3,00% |
SIBINJ | HR8910010051738812002 | 3,00% | 3,00% |
SIKIREVCI | HR4110010051757012006 | 3,00% | 3,00% |
SINJ | HR7310010051738912006 | 0,00% | 0,00% |
SIRAČ | HR0910010051739012001 | 3,00% | 3,00% |
SISAK | HR3610010051739112007 | 3,00% | 3,00% |
SKRAD | HR6910010051739312009 | 3,00% | 3,00% |
SKRADIN | HR1610010051739412000 | 3,00% | 3,00% |
SLATINA | HR2710010051739512003 | 3,00% | 3,00% |
SLAVONSKI BROD | HR4910010051739612002 | 0,00% | 0,00% |
SLAVONSKI ŠAMAC | HR3310010051739712006 | 3,00% | 3,00% |
SLIVNO | HR5010010051739912005 | 3,00% | 3,00% |
SLUNJ | HR4510010051740012005 | 3,00% | 3,00% |
SMOKVICA | HR7810010051740212007 | 3,00% | 3,00% |
SOKOLOVAC | HR5810010051740512000 | 3,00% | 3,00% |
SOLIN | HR6910010051740612003 | 3,00% | 3,00% |
SOPJE | HR9110010051740712002 | 3,00% | 3,00% |
SPLIT | HR2710010051740912004 | 3,00% | 3,00% |
SRAČINEC | HR3810010051741012007 | 2,00% | 2,00% |
STANKOVCI | HR0610010051741112008 | 3,00% | 3,00% |
STARA GRADIŠKA | HR7110010051741212009 | 3,00% | 3,00% |
STARI GRAD | HR1810010051741312000 | 3,00% | 3,00% |
STARI JANKOVCI | HR2910010051741412003 | 2,00% | 2,00% |
STARI MIKANOVCI | HR5110010051741512002 | 2,00% | 2,00% |
STARIGRAD | HR3510010051741612006 | 3,00% | 3,00% |
STARO PETROVO SELO | HR5210010051741812005 | 3,00% | 3,00% |
STON | HR5810010051741912001 | 3,00% | 3,00% |
STRAHONINEC | HR9810010051760612008 | 3,00% | 3,00% |
STRIZIVOJNA | HR7510010051742112000 | 3,00% | 3,00% |
STUBIČKE TOPLICE | HR8610010051742212003 | 3,00% | 3,00% |
STUPNIK | HR5510010051755112009 | 2,00% | 2,00% |
SUĆURAJ | HR1110010051742312002 | 3,00% | 3,00% |
SUHOPOLJE | HR9210010051742412006 | 3,00% | 3,00% |
SUKOŠAN | HR4410010051742512004 | 3,00% | 3,00% |
SUNJA | HR1210010051742612005 | 3,00% | 3,00% |
SUPETAR | HR1810010051742712001 | 3,00% | 3,00% |
SUTIVAN | HR4410010051759212009 | 3,00% | 3,00% |
SVETA MARIJA | HR6610010051760712009 | 3,00% | 3,00% |
SVETA NEDELJA (PU) | HR5210010051743212006 | 3,00% | 3,00% |
SVETA NEDELJA (ZG) | HR0510010051743612007 | 0,00% | 0,00% |
SVETI ĐURĐ | HR7010010051743712008 | 2,00% | 2,00% |
SVETI FILIP I JAKOV | HR4510010051742812007 | 3,00% | 3,00% |
SVETI ILIJA | HR3810010051743812009 | 3,00% | 3,00% |
SVETI IVAN ZELINA | HR1310010051742912008 | 0,00% | 0,00% |
SVETI IVAN ŽABNO | HR8210010051743912000 | 3,00% | 3,00% |
SVETI JURAJ NA BREGU | HR2310010051744012002 | 3,00% | 3,00% |
SVETI KRIŽ ZAČRETJE | HR4610010051743012003 | 3,00% | 3,00% |
SVETI LOVREČ | HR6810010051743112002 | 3,00% | 3,00% |
SVETI MARTIN NA MURI | HR0710010051744112006 | 3,00% | 3,00% |
SVETI PETAR OREHOVEC | HR5610010051744212004 | 3,00% | 3,00% |
SVETI PETAR U ŠUMI | HR0410010051743312004 | 3,00% | 3,00% |
SVETVINČENAT | HR7510010051743512001 | 3,00% | 3,00% |
ŠANDROVAC | HR2810010051756412004 | 3,00% | 3,00% |
ŠENKOVEC | HR1310010051760812000 | 3,00% | 3,00% |
ŠESTANOVAC | HR2410010051744312005 | 3,00% | 3,00% |
ŠIBENIK | HR3010010051744412001 | 1,50% | 2,00% |
ŠKABRNJA | HR5710010051744512007 | 3,00% | 3,00% |
ŠODOLOVCI | HR5810010051761412008 | 3,00% | 3,00% |
ŠOLTA | HR9010010051744712009 | 3,00% | 3,00% |
ŠPIŠIĆ BUKOVICA | HR4810010051744912003 | 3,00% | 3,00% |
ŠTEFANJE | HR1610010051745012004 | 3,00% | 3,00% |
ŠTITAR | HR9610010051762812004 | 3,00% | 3,00% |
ŠTRIGOVA | HR8710010051745212001 | 3,00% | 3,00% |
TAR-VABRIGA - TORRE-ABREGA | HR4310010051763112009 | 3,00% | 3,00% |
TINJAN | HR1710010051745312007 | 3,00% | 3,00% |
TISNO | HR8210010051745412008 | 3,00% | 3,00% |
TKON | HR5910010051757512008 | 3,00% | 3,00% |
TOMPOJEVCI | HR9410010051745612000 | 3,00% | 3,00% |
TOPUSKO | HR0810010051745712003 | 3,00% | 3,00% |
TORDINCI | HR3010010051745812002 | 3,00% | 3,00% |
TOUNJ | HR3610010051755712005 | 3,00% | 3,00% |
TOVARNIK | HR1410010051745912006 | 3,00% | 3,00% |
TRIBUNJ | HR6310010051762612002 | 3,00% | 3,00% |
TRILJ | HR4710010051746012001 | 3,00% | 3,00% |
TRNAVA | HR7410010051746112007 | 3,00% | 3,00% |
TRNOVEC BARTOLOVEČKI | HR4210010051746212008 | 3,00% | 3,00% |
TROGIR | HR1010010051746312009 | 3,00% | 3,00% |
TRPANJ | HR8010010051760112006 | 3,00% | 3,00% |
TRPINJA | HR5410010051746412000 | 1,00% | 1,00% |
TUČEPI | HR8810010051759312000 | 3,00% | 3,00% |
TUHELJ | HR8710010051746612002 | 3,00% | 3,00% |
UDBINA | HR7110010051746712006 | 3,00% | 3,00% |
UMAG - UMAGO | HR2310010051746812004 | 3,00% | 3,00% |
UNEŠIĆ | HR8810010051746912005 | 3,00% | 3,00% |
VALPOVO | HR6710010051747112009 | 3,00% | 3,00% |
VARAŽDIN | HR1410010051747212000 | 2,00% | 2,00% |
VARAŽDINSKE TOPLICE | HR2510010051747312003 | 3,00% | 3,00% |
VELA LUKA | HR4710010051747412002 | 3,00% | 3,00% |
VELIKA | HR3110010051747512006 | 3,00% | 3,00% |
VELIKA GORICA | HR6210010051754112007 | 0,00% | 0,00% |
VELIKA KOPANICA | HR8010010051747612004 | 3,00% | 3,00% |
VELIKA LUDINA | HR4810010051747712005 | 3,00% | 3,00% |
VELIKA PISANICA | HR5410010051747812001 | 3,00% | 3,00% |
VELIKA TRNOVITICA | HR9310010051756512005 | 3,00% | 3,00% |
VELIKI BUKOVEC | HR4210010051755812001 | 3,00% | 3,00% |
VELIKI GRĐEVAC | HR7110010051748012000 | 3,00% | 3,00% |
VELIKO TRGOVIŠĆE | HR8210010051748112003 | 3,00% | 3,00% |
VELIKO TROJSTVO | HR8810010051748312006 | 3,00% | 3,00% |
VIDOVEC | HR4010010051748412004 | 0,00% | 0,00% |
VILJEVO | HR0810010051748512005 | 3,00% | 3,00% |
VINICA | HR1410010051748612001 | 3,00% | 3,00% |
VINKOVCI | HR4110010051748712007 | 0,00% | 0,00% |
VINODOLSKA OPĆINA | HR0910010051748812008 | 3,00% | 3,00% |
VIR | HR7410010051748912009 | 1,00% | 1,00% |
VIRJE | HR5310010051749012006 | 3,00% | 3,00% |
VIROVITICA | HR0510010051749112004 | 3,00% | 3,00% |
VIS | HR7010010051749212005 | 3,00% | 3,00% |
VISOKO | HR7610010051749312001 | 3,00% | 3,00% |
VIŠKOVCI | HR0610010051749412007 | 3,00% | 3,00% |
VIŠKOVO | HR7110010051749512008 | 3,00% | 3,00% |
VIŠNJAN - VISIGNANO | HR8310010051749712000 | 3,00% | 3,00% |
VIŽINADA - VISINADA | HR9410010051749812003 | 3,00% | 3,00% |
VLADISLAVCI | HR0710010051757912002 | 3,00% | 3,00% |
VOĆIN | HR1910010051749912002 | 3,00% | 3,00% |
VODICE | HR1910010051750012009 | 3,00% | 3,00% |
VODNJAN - DIGNANO | HR7410010051750212003 | 3,00% | 3,00% |
VOĐINCI | HR8410010051758412009 | 3,00% | 3,00% |
VOJNIĆ | HR9610010051750312002 | 3,00% | 3,00% |
VRATIŠINEC | HR8010010051750412006 | 3,00% | 3,00% |
VRBANJA | HR3210010051750512004 | 2,00% | 2,00% |
VRBJE | HR9710010051750612005 | 3,00% | 3,00% |
VRBNIK | HR0610010051750712001 | 3,00% | 3,00% |
VRBOVEC | HR3310010051750812007 | 3,00% | 3,00% |
VRBOVSKO | HR9810010051750912008 | 3,00% | 3,00% |
VRGORAC | HR5610010051751112002 | 3,00% | 3,00% |
VRHOVINE | HR4010010051751212006 | 3,00% | 3,00% |
VRLIKA | HR8910010051751312004 | 3,00% | 3,00% |
VRPOLJE | HR5710010051751412005 | 3,00% | 3,00% |
VRSAR - ORSERA | HR9010010051751612007 | 3,00% | 3,00% |
VRSI | HR4110010051762512003 | 3,00% | 3,00% |
VUKA | HR5810010051751712008 | 3,00% | 3,00% |
VUKOVAR | HR2610010051751812009 | 3,00% | 3,00% |
ZABOK | HR7010010051751912000 | 0,00% | 0,00% |
ZADAR | HR1110010051752012002 | 3,00% | 3,00% |
ZADVARJE | HR2410010051759512002 | 3,00% | 3,00% |
ZAGORSKA SELA | HR9210010051752112006 | 3,00% | 3,00% |
ZAGREB | HR1110010051713312009 | 0,00% | 0,00% |
ZAGVOZD | HR4410010051752212004 | 3,00% | 3,00% |
ZAPREŠIĆ | HR9510010051754312009 | 2,50% | 2,50% |
ZAŽABLJE | HR1210010051752312005 | 3,00% | 3,00% |
ZDENCI | HR1810010051752412001 | 3,00% | 3,00% |
ZEMUNIK DONJI | HR4510010051752512007 | 3,00% | 3,00% |
ZLATAR | HR1310010051752612008 | 0,00% | 3,00% |
ZLATAR BISTRICA | HR7810010051752712009 | 3,00% | 3,00% |
ZMIJAVCI | HR2510010051752812000 | 3,00% | 3,00% |
ZRINSKI TOPOLOVAC | HR0210010051756612001 | 3,00% | 3,00% |
ŽAKANJE | HR0410010051753012004 | 3,00% | 3,00% |
ŽMINJ | HR6910010051753112005 | 3,00% | 3,00% |
ŽUMBERAK | HR3510010051754012001 | 3,00% | 3,00% |
ŽUPA DUBROVAČKA | HR3210010051760212004 | 3,00% | 3,00% |
ŽUPANJA | HR7010010051753412008 | 0,00% | 0,00% |