{"id":163491,"date":"2026-11-10T13:35:59","date_gmt":"2026-11-10T12:35:59","guid":{"rendered":"https:\/\/www.mojevrijeme.hr\/magazin\/?p=163491"},"modified":"2026-11-10T13:46:58","modified_gmt":"2026-11-10T12:46:58","slug":"kalkulator-mirovine-za-2027-izracunajte-koliko-cete-dobiti-vise-nakon-ukidanja-poreza","status":"publish","type":"post","link":"https:\/\/www.mojevrijeme.hr\/magazin\/2026\/11\/kalkulator-mirovine-za-2027-izracunajte-koliko-cete-dobiti-vise-nakon-ukidanja-poreza\/","title":{"rendered":"Kalkulator mirovine za 2027.: Izra\u010dunajte koliko \u0107ete dobiti vi\u0161e nakon ukidanja poreza"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Vlada je 5. studenoga u saborsku proceduru uputila kona\u010dni prijedlog zakona kojim se od 1. sije\u010dnja 2027. ukida porez na dohodak za gotovo sve mirovine u Hrvatskoj. Za vi\u0161e od pola milijuna umirovljenika to zna\u010di pove\u0107anje iznosa koji svakog mjeseca primaju na ra\u010dun, bez promjene njihove mirovine prije oporezivanja.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Koliko \u0107e pojedina mirovina porasti, ovisi o njezinoj visini, poreznoj stopi grada ili op\u0107ine te osobnim poreznim olak\u0161icama. Na\u0161 kalkulator omogu\u0107uje informativni izra\u010dun pove\u0107anja prema pravilima koja je predlo\u017eila Vlada.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u0160to se mijenja od sije\u010dnja?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Prema pravilima koja vrijede tijekom 2026. godine, umirovljenici imaju osnovni osobni odbitak od 600 eura. Na dio mirovine koji prelazi taj iznos obra\u010dunava se porez na dohodak, pri \u010demu se utvr\u0111ena porezna obveza umanjuje za 50 posto.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vlada predla\u017ee da se to umanjenje od 1. sije\u010dnja 2027. pove\u0107a na 100 posto za dio porezne osnovice koji se oporezuje ni\u017eom stopom. Time porezna obveza za gotovo sve umirovljenike pada na nulu. Predlo\u017eeno oslobo\u0111enje odnosi se na mjese\u010dnu poreznu osnovicu do 5.000 eura, odnosno 60.000 eura godi\u0161nje. Dio osnovice iznad tog praga i dalje bi se oporezivao.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Koliko \u0107ete dobiti vi\u0161e?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Primjerice, umirovljenik s mirovinom od 800 eura prije oporezivanja i osnovnim osobnim odbitkom od 600 eura danas pla\u0107a porez na razliku od 200 eura.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ako njegov grad primjenjuje poreznu stopu od 20 posto, obra\u010dunani porez iznosi 40 eura. Budu\u0107i da umirovljenici imaju pravo na umanjenje porezne obveze za polovicu, stvarno pla\u0107aju 20 eura. Nakon ukidanja poreza na ra\u010dun bi im svakog mjeseca stizalo 20 eura vi\u0161e, odnosno 240 eura godi\u0161nje.<\/p>\n\n\n    <div class=\"km-card km-green\" style=\"max-width:760px;margin:0 auto;padding:20px;border:1px solid #ddd;border-radius:14px;font-family:system-ui,-apple-system,Segoe UI,Roboto,sans-serif;background:#e8f9e8;\">\n      <h3 style=\"margin-top:0; text-align:center;\">Kalkulator mirovine<br>nakon ukidanja poreza na dohodak<\/h3>\n\n      <style>\n      .km-card *, .km-card *::before, .km-card *::after { box-sizing: border-box; }\n\n      .km-card .km-control{\n        display:block;width:100%;max-width:100%;\n        padding:10px;margin-top:6px;border:1px solid #ccc;border-radius:8px;background:#fff;\n      }\n\n      .km-help { color:#555;font-size:0.95rem !important; }\n      .km-grid { display:grid;grid-template-columns:1fr 1fr;gap:12px;margin-top:16px; }\n      .km-label { color:#555;font-size:0.95rem; }\n      .km-val { font-size:1.15rem;font-weight:700; }\n\n      .km-bubble {\n        position:relative;margin-top:16px;background:#ffeaea;border:1px solid #ffb3b3;\n        color:#a10000;padding:14px 16px;border-radius:14px;font-weight:700;\n      }\n\n      .km-btn { margin-top:16px;padding:12px 16px;border-radius:10px;border:0;background:#0a7;color:#fff;font-weight:700;cursor:pointer; }\n\n      .km-share-row { margin-top:14px; display:flex; gap:8px; flex-wrap:wrap; }\n      .km-share-btn { padding:10px 14px;border-radius:10px;border:0;color:#fff;font-weight:700;cursor:pointer; }\n      .km-share-toast { display:none;margin-top:8px;font-weight:600;background:#eef7ee;border:1px solid #bde5bd;color:#0a7;padding:8px 12px;border-radius:10px; }\n\n      .km-autocomplete-wrap { position:relative; }\n      .km-autocomplete-list{\n        position:absolute;left:0;right:0;top:100%;z-index:30;\n        background:#fff;border:1px solid #ccc;border-top:none;border-radius:0 0 10px 10px;\n        box-shadow:0 8px 20px rgba(0,0,0,.08);\n        max-height:260px;overflow:auto;display:none;\n      }\n      .km-autocomplete-item{\n        padding:10px 12px;cursor:pointer;border-top:1px solid #f0f0f0;\n        font-size:0.98rem;line-height:1.3;\n      }\n      .km-autocomplete-item:first-child{ border-top:0; }\n      .km-autocomplete-item:hover,\n      .km-autocomplete-item.is-active{ background:#f2faf2; }\n      .km-autocomplete-note{\n        margin-top:6px;font-size:0.88rem;color:#666;\n      }\n\n      @media (max-width: 640px){\n        .km-grid { grid-template-columns:1fr; }\n      }\n      <\/style>\n\n      <p class=\"km-help\">\n        Unesite <strong>trenutni iznos mirovine<\/strong>. U obzir se uzima osobni odbitak\n        <strong><span id=\"km-odbitak-label\">600,00<\/span> \u20ac<\/strong>\n        i \u010dinjenica da se umirovljenicima porez <strong>umanjuje za 50%<\/strong>.\n      <\/p>\n\n      <form id=\"km-form\" novalidate autocomplete=\"off\">\n        <label for=\"km-mjesto\" style=\"display:block;margin-top:12px;font-weight:600;\">Upi\u0161ite grad ili op\u0107inu<\/label>\n        <div class=\"km-autocomplete-wrap\">\n          <input type=\"text\" id=\"km-mjesto\" class=\"km-control\" placeholder=\"npr. Zagreb, Split, Sisak...\" autocomplete=\"off\">\n          <div id=\"km-autocomplete-list\" class=\"km-autocomplete-list\"><\/div>\n        <\/div>\n        <div class=\"km-autocomplete-note\">Prijedlozi se pojavljuju nakon 3 upisana slova.<\/div>\n\n        <label for=\"km-neto\" style=\"display:block;margin-top:12px;font-weight:600;\">Upi\u0161ite trenutni iznos mirovine u eurima<\/label>\n        <input type=\"text\" id=\"km-neto\" class=\"km-control\" inputmode=\"decimal\" placeholder=\"npr. 900,00 ili 1.200,50\">\n\n        <button type=\"submit\" class=\"km-btn\">Izra\u010dunaj<\/button>\n      <\/form>\n\n      <div id=\"km-msg\" style=\"margin-top:12px;color:#a00;\"><\/div>\n      <div id=\"km-result\"><\/div>\n\n      <p class=\"km-help\" style=\"margin-top:14px;\">\n        Napomena: Izra\u010dun je informativnog karaktera. Portal <strong>MojeVrijeme.hr<\/strong> ne preuzima odgovornost za to\u010dnost prikazanih rezultata.\n      <\/p>\n    <\/div>\n\n    <script>\n    (function(){\n      const PERMALINK = \"https:\\\/\\\/www.mojevrijeme.hr\\\/magazin\\\/2026\\\/11\\\/kalkulator-mirovine-za-2027-izracunajte-koliko-cete-dobiti-vise-nakon-ukidanja-poreza\\\/\";\n      const DEFAULT_ODBITAK = 600.00;\n\n      const STOPE = {\n        \"ANDRIJA\u0160EVCI\": 0.20,\n        \"ANTUNOVAC\": 0.20,\n        \"BABINA GREDA\": 0.20,\n        \"BAKAR\": 0.20,\n        \"BALE - VALLE\": 0.20,\n        \"BARBAN\": 0.20,\n        \"BARILOVI\u0106\": 0.20,\n        \"BA\u0160KA\": 0.15,\n        \"BA\u0160KA VODA\": 0.17,\n        \"BEBRINA\": 0.20,\n        \"BEDEKOV\u010cINA\": 0.20,\n        \"BEDENICA\": 0.20,\n        \"BEDNJA\": 0.20,\n        \"BELI MANASTIR\": 0.21,\n        \"BELICA\": 0.20,\n        \"BELI\u0160\u0106E\": 0.20,\n        \"BENKOVAC\": 0.20,\n        \"BEREK\": 0.20,\n        \"BERETINEC\": 0.20,\n        \"BIBINJE\": 0.20,\n        \"BILICE\": 0.20,\n        \"BILJE\": 0.20,\n        \"BIOGRAD NA MORU\": 0.20,\n        \"BISKUPIJA\": 0.20,\n        \"BISTRA\": 0.20,\n        \"BIZOVAC\": 0.20,\n        \"BJELOVAR\": 0.18,\n        \"BLATO\": 0.20,\n        \"BOGDANOVCI\": 0.20,\n        \"BOL\": 0.20,\n        \"BOROVO\": 0.20,\n        \"BOSILJEVO\": 0.20,\n        \"BO\u0160NJACI\": 0.20,\n        \"BRCKOVLJANI\": 0.20,\n        \"BRDOVEC\": 0.20,\n        \"BRELA\": 0.20,\n        \"BRESTOVAC\": 0.20,\n        \"BREZNICA\": 0.20,\n        \"BREZNI\u010cKI HUM\": 0.20,\n        \"BRINJE\": 0.20,\n        \"BROD MORAVICE\": 0.20,\n        \"BRODSKI STUPNIK\": 0.20,\n        \"BRTONIGLA - 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PARENZO\": 0.20,\n        \"POSEDARJE\": 0.18,\n        \"POSTIRA\": 0.20,\n        \"POVLJANA\": 0.20,\n        \"PO\u017dEGA\": 0.20,\n        \"PREGRADA\": 0.21,\n        \"PREKO\": 0.20,\n        \"PRELOG\": 0.20,\n        \"PRESEKA\": 0.20,\n        \"PRGOMET\": 0.20,\n        \"PRIBISLAVEC\": 0.20,\n        \"PRIMORSKI DOLAC\": 0.20,\n        \"PRIMO\u0160TEN\": 0.20,\n        \"PRIVLAKA (VUKOVAR)\": 0.20,\n        \"PRIVLAKA (ZADAR)\": 0.17,\n        \"PROLO\u017dAC\": 0.20,\n        \"PROMINA\": 0.20,\n        \"PU\u010cI\u0160\u0106A\": 0.20,\n        \"PULA - POLA\": 0.22,\n        \"PUNAT\": 0.15,\n        \"PUNITOVCI\": 0.20,\n        \"PU\u0160\u0106A\": 0.20,\n        \"RAB\": 0.20,\n        \"RADOBOJ\": 0.20,\n        \"RAKOVEC\": 0.20,\n        \"RAKOVICA\": 0.20,\n        \"RASINJA\": 0.20,\n        \"RA\u0160A\": 0.20,\n        \"RAVNA GORA\": 0.20,\n        \"RA\u017dANAC\": 0.20,\n        \"RE\u0160ETARI\": 0.20,\n        \"RIBNIK\": 0.20,\n        \"RIJEKA\": 0.20,\n        \"ROGOZNICA\": 0.20,\n        \"ROVINJ - ROVIGNO\": 0.20,\n        \"ROVI\u0160\u0106E\": 0.20,\n        \"RUGVICA\": 0.20,\n        \"RUNOVI\u0106I\": 0.20,\n        \"RU\u017dI\u0106\": 0.20,\n        \"SABORSKO\": 0.20,\n        \"SALI\": 0.20,\n        \"SAMOBOR\": 0.18,\n        \"SATNICA \u0110AKOVA\u010cKA\": 0.20,\n        \"SEGET\": 0.20,\n        \"SELCA\": 0.20,\n        \"SELNICA\": 0.20,\n        \"SEMELJCI\": 0.20,\n        \"SENJ\": 0.20,\n        \"SEVERIN\": 0.18,\n        \"SIBINJ\": 0.20,\n        \"SIKIREVCI\": 0.20,\n        \"SINJ\": 0.18,\n        \"SIRA\u010c\": 0.20,\n        \"SISAK\": 0.216,\n        \"SKRAD\": 0.20,\n        \"SKRADIN\": 0.20,\n        \"SLATINA\": 0.20,\n        \"SLAVONSKI BROD\": 0.20,\n        \"SLAVONSKI \u0160AMAC\": 0.20,\n        \"SLIVNO\": 0.20,\n        \"SLUNJ\": 0.20,\n        \"SMOKVICA\": 0.20,\n        \"SOKOLOVAC\": 0.20,\n        \"SOLIN\": 0.20,\n        \"SOPJE\": 0.20,\n        \"SPLIT\": 0.215,\n        \"SRA\u010cINEC\": 0.20,\n        \"STANKOVCI\": 0.20,\n        \"STARA GRADI\u0160KA\": 0.20,\n        \"STARI GRAD\": 0.20,\n        \"STARI JANKOVCI\": 0.15,\n        \"STARI MIKANOVCI\": 0.20,\n        \"STARIGRAD\": 0.20,\n        \"STARO PETROVO SELO\": 0.20,\n        \"STON\": 0.20,\n        \"STRAHONINEC\": 0.20,\n        \"STRIZIVOJNA\": 0.20,\n        \"STUBI\u010cKE TOPLICE\": 0.20,\n        \"STUPNIK\": 0.20,\n        \"SU\u0106URAJ\": 0.20,\n        \"SUHOPOLJE\": 0.20,\n        \"SUKO\u0160AN\": 0.20,\n        \"SUNJA\": 0.20,\n        \"SUPETAR\": 0.205,\n        \"SUTIVAN\": 0.20,\n        \"SVETA MARIJA\": 0.20,\n        \"SVETA NEDELJA (LABIN)\": 0.20,\n        \"SVETA NEDELJA (SAMOBOR)\": 0.18,\n        \"SVETI \u0110UR\u0110\": 0.20,\n        \"SVETI FILIP I JAKOV\": 0.20,\n        \"SVETI ILIJA\": 0.20,\n        \"SVETI IVAN ZELINA\": 0.20,\n        \"SVETI IVAN \u017dABNO\": 0.20,\n        \"SVETI JURAJ NA BREGU\": 0.20,\n        \"SVETI KRI\u017d ZA\u010cRETJE\": 0.20,\n        \"SVETI LOVRE\u010c\": 0.20,\n        \"SVETI MARTIN NA MURI\": 0.20,\n        \"SVETI PETAR OREHOVEC\": 0.20,\n        \"SVETI PETAR U \u0160UMI\": 0.20,\n        \"SVETVIN\u010cENAT\": 0.20,\n        \"\u0160ANDROVAC\": 0.20,\n        \"\u0160ENKOVEC\": 0.20,\n        \"\u0160ESTANOVAC\": 0.20,\n        \"\u0160IBENIK\": 0.20,\n        \"\u0160KABRNJA\": 0.20,\n        \"\u0160ODOLOVCI\": 0.20,\n        \"\u0160OLTA\": 0.20,\n        \"\u0160PI\u0160I\u0106 BUKOVICA\": 0.20,\n        \"\u0160TEFANJE\": 0.20,\n        \"\u0160TITAR\": 0.20,\n        \"\u0160TRIGOVA\": 0.20,\n        \"TAR-VABRIGA - TORRE-ABREGA\": 0.20,\n        \"TINJAN\": 0.20,\n        \"TISNO\": 0.20,\n        \"TKON\": 0.20,\n        \"TOMPOJEVCI\": 0.20,\n        \"TOPUSKO\": 0.20,\n        \"TORDINCI\": 0.20,\n        \"TOUNJ\": 0.20,\n        \"TOVARNIK\": 0.20,\n        \"TRIBUNJ\": 0.20,\n        \"TRILJ\": 0.15,\n        \"TRNAVA\": 0.20,\n        \"TRNOVEC BARTOLOVE\u010cKI\": 0.20,\n        \"TROGIR\": 0.21,\n        \"TRPANJ\": 0.20,\n        \"TRPINJA\": 0.20,\n        \"TU\u010cEPI\": 0.17,\n        \"TUHELJ\": 0.20,\n        \"UDBINA\": 0.20,\n        \"UMAG - UMAGO\": 0.20,\n        \"UNE\u0160I\u0106\": 0.20,\n        \"VALPOVO\": 0.21,\n        \"VARA\u017dDIN\": 0.21,\n        \"VARA\u017dDINSKE TOPLICE\": 0.21,\n        \"VELA LUKA\": 0.20,\n        \"VELIKA\": 0.20,\n        \"VELIKA GORICA\": 0.20,\n        \"VELIKA KOPANICA\": 0.20,\n        \"VELIKA LUDINA\": 0.20,\n        \"VELIKA PISANICA\": 0.20,\n        \"VELIKA TRNOVITICA\": 0.20,\n        \"VELIKI BUKOVEC\": 0.20,\n        \"VELIKI GR\u0110EVAC\": 0.20,\n        \"VELIKO TRGOVI\u0160\u0106E\": 0.20,\n        \"VELIKO TROJSTVO\": 0.20,\n        \"VIDOVEC\": 0.20,\n        \"VILJEVO\": 0.20,\n        \"VINICA\": 0.20,\n        \"VINKOVCI\": 0.20,\n        \"VINODOLSKA OP\u0106INA\": 0.20,\n        \"VIR\": 0.20,\n        \"VIRJE\": 0.20,\n        \"VIROVITICA\": 0.20,\n        \"VIS\": 0.20,\n        \"VISOKO\": 0.20,\n        \"VI\u0160KOVCI\": 0.20,\n        \"VI\u0160KOVO\": 0.20,\n        \"VI\u0160NJAN - VISIGNANO\": 0.20,\n        \"VI\u017dINADA - VISINADA\": 0.20,\n        \"VLADISLAVCI\": 0.20,\n        \"VO\u0106IN\": 0.20,\n        \"VODICE\": 0.20,\n        \"VODNJAN - DIGNANO\": 0.20,\n        \"VO\u0110INCI\": 0.20,\n        \"VOJNI\u0106\": 0.20,\n        \"VRATI\u0160INEC\": 0.20,\n        \"VRBANJA\": 0.20,\n        \"VRBJE\": 0.20,\n        \"VRBNIK\": 0.20,\n        \"VRBOVEC\": 0.20,\n        \"VRBOVSKO\": 0.21,\n        \"VRGORAC\": 0.21,\n        \"VRHOVINE\": 0.18,\n        \"VRLIKA\": 0.18,\n        \"VRPOLJE\": 0.20,\n        \"VRSAR - ORSERA\": 0.20,\n        \"VRSI\": 0.15,\n        \"VUKA\": 0.20,\n        \"VUKOVAR\": 0.20,\n        \"ZABOK\": 0.20,\n        \"ZADAR\": 0.20,\n        \"ZADVARJE\": 0.20,\n        \"ZAGORSKA SELA\": 0.20,\n        \"ZAGREB\": 0.23,\n        \"ZAGVOZD\": 0.20,\n        \"ZAPRE\u0160I\u0106\": 0.20,\n        \"ZA\u017dABLJE\": 0.20,\n        \"ZDENCI\": 0.20,\n        \"ZEMUNIK DONJI\": 0.20,\n        \"ZLATAR\": 0.20,\n        \"ZLATAR BISTRICA\": 0.20,\n        \"ZMIJAVCI\": 0.20,\n        \"ZRINSKI TOPOLOVAC\": 0.20,\n        \"\u017dAKANJE\": 0.20,\n        \"\u017dMINJ\": 0.20,\n        \"\u017dUMBERAK\": 0.20,\n        \"\u017dUPA DUBROVA\u010cKA\": 0.20,\n        \"\u017dUPANJA\": 0.21\n      };\n\n      const form   = document.getElementById('km-form');\n      const inputMjesto = document.getElementById('km-mjesto');\n      const autoList = document.getElementById('km-autocomplete-list');\n      const inputNeto  = document.getElementById('km-neto');\n      const result = document.getElementById('km-result');\n      const msg    = document.getElementById('km-msg');\n      const odbLbl = document.getElementById('km-odbitak-label');\n\n      const ALL_NAMES = Object.keys(STOPE).sort((a,b)=>a.localeCompare(b,'hr'));\n\n      let odabranoMjesto = '';\n      let activeIndex = -1;\n      let visibleItems = [];\n\n      function normalizeText(str){\n        return (str || '')\n          .toString()\n          .normalize('NFD')\n          .replace(\/[\\u0300-\\u036f]\/g, '')\n          .replace(\/\u0111\/g, 'd').replace(\/\u0110\/g, 'D')\n          .toLowerCase()\n          .trim();\n      }\n\n      function parseBroj(raw){\n        let s = (raw || '').trim().replace(\/\\s+\/g,'');\n        if(!s) return null;\n        const lastDot = s.lastIndexOf('.'), lastComma = s.lastIndexOf(',');\n        if(lastDot !== -1 && lastComma !== -1){\n          if(lastDot > lastComma) s = s.replace(\/,\/g,'');\n          else s = s.replace(\/\\.\/g,'').replace(',', '.');\n        } else if(lastComma !== -1){\n          s = s.replace(',', '.');\n        }\n        if((s.match(\/\\.\/g)||[]).length > 1) return null;\n        return \/^\\d+(\\.\\d+)?$\/.test(s) ? parseFloat(s) : null;\n      }\n\n      const fmtEur = n => (Number(n)||0).toLocaleString('hr-HR',{minimumFractionDigits:2,maximumFractionDigits:2});\n      const fmtPct = d => (d*100).toLocaleString('hr-HR',{minimumFractionDigits:2,maximumFractionDigits:2}) + '%';\n\n      const urlOdb = new URLSearchParams(window.location.search).get('odbitak') || '';\n      let ODBITAK = DEFAULT_ODBITAK;\n      const tmpO = parseBroj(urlOdb);\n      if (urlOdb !== '' && tmpO !== null && tmpO >= 0) ODBITAK = tmpO;\n      odbLbl.textContent = fmtEur(ODBITAK);\n\n      function hideAutocomplete(){\n        autoList.style.display = 'none';\n        autoList.innerHTML = '';\n        visibleItems = [];\n        activeIndex = -1;\n      }\n\n      function selectMjesto(name){\n        odabranoMjesto = name;\n        inputMjesto.value = name;\n        hideAutocomplete();\n      }\n\n      function renderAutocomplete(query){\n        const q = normalizeText(query);\n        if(q.length < 3){\n          hideAutocomplete();\n          return;\n        }\n\n        const starts = [];\n        const includes = [];\n\n        for(const name of ALL_NAMES){\n          const normName = normalizeText(name);\n          if(normName.startsWith(q)) starts.push(name);\n          else if(normName.includes(q)) includes.push(name);\n        }\n\n        visibleItems = starts.concat(includes).slice(0, 12);\n\n        if(!visibleItems.length){\n          hideAutocomplete();\n          return;\n        }\n\n        autoList.innerHTML = visibleItems.map((name, i) =>\n          '<div class=\"km-autocomplete-item' + (i === activeIndex ? ' is-active' : '') + '\" data-name=\"' + name.replace(\/\"\/g, '&quot;') + '\">' + name + '<\/div>'\n        ).join('');\n\n        autoList.style.display = 'block';\n\n        autoList.querySelectorAll('.km-autocomplete-item').forEach(item => {\n          item.addEventListener('mousedown', function(e){\n            e.preventDefault();\n            selectMjesto(this.getAttribute('data-name'));\n          });\n        });\n      }\n\n      inputMjesto.addEventListener('input', function(){\n        odabranoMjesto = '';\n        activeIndex = -1;\n        renderAutocomplete(this.value);\n      });\n\n      inputMjesto.addEventListener('focus', function(){\n        if(this.value.trim().length >= 3) renderAutocomplete(this.value);\n      });\n\n      inputMjesto.addEventListener('keydown', function(e){\n        if(autoList.style.display !== 'block' || !visibleItems.length) return;\n\n        if(e.key === 'ArrowDown'){\n          e.preventDefault();\n          activeIndex = (activeIndex + 1) % visibleItems.length;\n          renderAutocomplete(this.value);\n        } else if(e.key === 'ArrowUp'){\n          e.preventDefault();\n          activeIndex = (activeIndex - 1 + visibleItems.length) % visibleItems.length;\n          renderAutocomplete(this.value);\n        } else if(e.key === 'Enter'){\n          if(activeIndex >= 0 && visibleItems[activeIndex]){\n            e.preventDefault();\n            selectMjesto(visibleItems[activeIndex]);\n          }\n        } else if(e.key === 'Escape'){\n          hideAutocomplete();\n        }\n      });\n\n      document.addEventListener('click', function(e){\n        if(!e.target.closest('.km-autocomplete-wrap')) hideAutocomplete();\n      });\n\n      function nadjiMjesto(unos){\n        const raw = (unos || '').trim();\n        if(!raw) return '';\n\n        if(STOPE[raw] !== undefined) return raw;\n\n        const normRaw = normalizeText(raw);\n\n        for(const name of ALL_NAMES){\n          if(normalizeText(name) === normRaw) return name;\n        }\n\n        return '';\n      }\n\n      function izracun(){\n        msg.textContent = '';\n        result.innerHTML = '';\n\n        const mjesto = odabranoMjesto || nadjiMjesto(inputMjesto.value);\n        const netoDanas = parseBroj(inputNeto.value);\n\n        if(!inputMjesto.value.trim()){\n          msg.textContent = 'Molimo upi\u0161ite grad ili op\u0107inu.';\n          return;\n        }\n\n        if(!mjesto){\n          msg.textContent = 'Molimo odaberite mjesto iz ponu\u0111enih prijedloga.';\n          return;\n        }\n\n        if(inputNeto.value.trim()===''){\n          msg.textContent = 'Iznos je prazan.';\n          return;\n        }\n\n        if(netoDanas===null){\n          msg.textContent = 'Neispravan unos: koristite samo znamenke, to\u010dku ili zarez.';\n          return;\n        }\n\n        if(netoDanas<0){\n          msg.textContent = 'Iznos ne mo\u017ee biti negativan.';\n          return;\n        }\n\n        const stopa = STOPE[mjesto];\n        if(!Number.isFinite(stopa)){\n          msg.textContent = 'Gre\u0161ka: nepoznata stopa.';\n          return;\n        }\n\n        const k = 1 - 0.5*stopa;\n\n        let bruto = netoDanas;\n        if(netoDanas > ODBITAK && k > 0){\n          bruto = (netoDanas - 0.5*stopa*ODBITAK) \/ k;\n          if(bruto <= ODBITAK) bruto = netoDanas;\n        }\n\n        const porez = Math.max(0, bruto - ODBITAK) * stopa * 0.5;\n        const netoNakon = bruto;\n        const povecanje = netoNakon - netoDanas;\n\n        result.innerHTML = `\n          <div class=\"km-grid\">\n            <div><div class=\"km-label\">Stopa<\/div><div class=\"km-val\">${mjesto} \u2014 ${fmtPct(stopa)}<\/div><\/div>\n            <div><div class=\"km-label\">Mirovina danas<\/div><div class=\"km-val\">${fmtEur(netoDanas)} \u20ac<\/div><\/div>\n            <div><div class=\"km-label\">Porez na dohodak <span style=\"opacity:.8;\">(-50%)<\/span><\/div><div class=\"km-val\">${fmtEur(porez)} \u20ac<\/div><\/div>\n            <div><div class=\"km-label\">Mirovina nakon ukidanja poreza<\/div><div class=\"km-val\">${fmtEur(netoNakon)} \u20ac<\/div><\/div>\n          <\/div>\n\n          <div class=\"km-bubble\">\n            ${povecanje > 0.004\n              ? `Nakon ukidanja poreza na dohodak va\u0161a \u0107e se mirovina pove\u0107ati za <span id=\"km_inkrement\">${fmtEur(povecanje)}<\/span> \u20ac i iznosit \u0107e <span id=\"km_novi_iznos\">${fmtEur(netoNakon)}<\/span> \u20ac`\n              : `S obzirom da ne pla\u0107ate porez na dohodak, va\u0161a mirovina ne\u0107e se pove\u0107ati ni centa`}.\n          <\/div>\n\n          <div class=\"km-share-row\">\n            <button id=\"km-share-any\" type=\"button\" class=\"km-share-btn\" style=\"background:#0a7;\">Podijeli rezultat<\/button>\n          <\/div>\n          <div id=\"km-share-toast\" class=\"km-share-toast\">Podijeljeno \/ kopirano u me\u0111uspremnik!<\/div>\n        `;\n\n        result.scrollIntoView({behavior:'smooth', block:'start'});\n\n        const incNum = povecanje;\n        const incFmt = fmtEur(incNum);\n        const msgTxt = (incNum > 0.004)\n          ? ('Nakon ukidanja poreza mirovina \u0107e mi porasti ' + incFmt + ' eura.')\n          : 'Mirovina mi ne\u0107e porasti.';\n\n        const anyBtn = document.getElementById('km-share-any');\n        const toast  = document.getElementById('km-share-toast');\n\n        function fallbackCopy(text){\n          const ta = document.createElement('textarea');\n          ta.value = text;\n          document.body.appendChild(ta);\n          ta.select();\n          try { document.execCommand('copy'); } catch(e){}\n          document.body.removeChild(ta);\n        }\n\n        function showToast(){\n          if(!toast) return;\n          toast.style.display='block';\n          setTimeout(()=>toast.style.display='none',1800);\n        }\n\n        if(anyBtn){\n          anyBtn.addEventListener('click', function(){\n            const combo = msgTxt + ' ' + PERMALINK;\n\n            if (navigator.share) {\n              navigator.share({ text: msgTxt, url: PERMALINK })\n                .then(showToast)\n                .catch(function(){\n                  if (navigator.clipboard && window.isSecureContext) {\n                    navigator.clipboard.writeText(combo).then(showToast);\n                  } else {\n                    fallbackCopy(combo);\n                    showToast();\n                  }\n                });\n            } else {\n              if (navigator.clipboard && window.isSecureContext) {\n                navigator.clipboard.writeText(combo).then(showToast);\n              } else {\n                fallbackCopy(combo);\n                showToast();\n              }\n            }\n          });\n        }\n      }\n\n      form.addEventListener('submit', function(e){\n        e.preventDefault();\n        izracun();\n      });\n\n    })();\n    <\/script>\n    \n\n\n\n<h2 class=\"wp-block-heading\">Tko ne\u0107e dobiti pove\u0107anje?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ukidanje poreza ne\u0107e donijeti pove\u0107anje svim umirovljenicima. Oni s mirovinama do 600 eura, koji koriste puni osnovni osobni odbitak i nemaju druge okolnosti koje utje\u010du na obra\u010dun, porez ve\u0107 sada ne pla\u0107aju.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pove\u0107anje ne\u0107e ostvariti ni umirovljenici s vi\u0161im mirovinama kojima je porezna obveza ve\u0107 svedena na nulu zbog dodatnih osobnih odbitaka ili drugih poreznih olak\u0161ica.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kada sti\u017ee prva ve\u0107a mirovina?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Prema Vladinu prijedlogu, nova pravila stupaju na snagu 1. sije\u010dnja 2027. godine. To zna\u010di da \u0107e se primjenjivati na mirovine ispla\u0107ene od tog datuma, uklju\u010duju\u0107i mirovinu za prosinac 2026. godine koja se ispla\u0107uje u sije\u010dnju.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Umirovljenici ne trebaju podnositi poseban zahtjev za prestanak obra\u010dunavanja poreza na hrvatske mirovine jer porez pri isplati obra\u010dunava Hrvatski zavod za mirovinsko osiguranje. Kona\u010dni zakon jo\u0161 treba donijeti Hrvatski sabor. Do po\u010detka njegove primjene vrijede postoje\u0107a porezna pravila.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Izra\u010dunajte koliko \u0107e vam porasti neto mirovina od 1. sije\u010dnja 2027. godine zbog ukidanja poreza. Kalkulator uzima u obzir visinu mirovine i mjesto prebivali\u0161ta.<\/p>\n","protected":false},"author":9,"featured_media":141424,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4947],"tags":[18,4241],"class_list":["post-163491","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mirovina","tag-mirovine","tag-porez-na-dohodak"],"_links":{"self":[{"href":"https:\/\/www.mojevrijeme.hr\/magazin\/wp-json\/wp\/v2\/posts\/163491","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mojevrijeme.hr\/magazin\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mojevrijeme.hr\/magazin\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mojevrijeme.hr\/magazin\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mojevrijeme.hr\/magazin\/wp-json\/wp\/v2\/comments?post=163491"}],"version-history":[{"count":6,"href":"https:\/\/www.mojevrijeme.hr\/magazin\/wp-json\/wp\/v2\/posts\/163491\/revisions"}],"predecessor-version":[{"id":163497,"href":"https:\/\/www.mojevrijeme.hr\/magazin\/wp-json\/wp\/v2\/posts\/163491\/revisions\/163497"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mojevrijeme.hr\/magazin\/wp-json\/wp\/v2\/media\/141424"}],"wp:attachment":[{"href":"https:\/\/www.mojevrijeme.hr\/magazin\/wp-json\/wp\/v2\/media?parent=163491"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mojevrijeme.hr\/magazin\/wp-json\/wp\/v2\/categories?post=163491"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mojevrijeme.hr\/magazin\/wp-json\/wp\/v2\/tags?post=163491"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}