Entrepreneurship is one of the main key drivers of economy in Republic of Croatia. Start-up entrepreneurs are the future key drivers of economy, sucess of their business venture depends on the level of their entrepreneurship education, but it also depends on conditions of starting up a business, state measures, policy and tax payments, briefly, it depends on state entrepreneurial infrastructure. Start-up entrepreneurs are the most vulnerable group of entrepreneurs, surival of their business venture is uncertain, so the state helps them to survive the first years of their business venture with some state measures, state aids, subsidyes and educations. Recently, start-up entrepreneurs are taking craft with the flate-rate taxation, as the form of employment, to facilitate their entry in entrepreneurship. Craft with flat-rate taxation provides simple and quick start-up procedures, low costs of setting up a business, flat-rate tax payments, getting HZZ aid in amount of 55.000,00 kn during craft start-up procedures, single-entry accounting, ability of suspension and simple closure of business. Craft with flat-rate taxation provides to start-up entrepreneur situations in which he can develop ideas into a business venture with no disruptions. In this master thesis was ran study about craft with flat-rate taxation among students as they are future prospective start-up entrepreneurs. Students were selected for the study because they are falling in group of highly educated citizens which have relevant expertise necessary for business venture development. Study results showed that there is a entrepreneurial intention among students and that more than half of study subjects (students) are interested in starting up a craft with flat-rate taxation.