Crafts are very significant and strategically important subsystems of the national economy. The basic benefits of them are the generation of employment in an economy, but also the generation of natinal income. In Croatia they are popular for the business subjects that are starting their business and in the first years of doing business. The reason is its specific tax treatment. In Croatia thiy business and system has been regulated by a series of laws and bylaws. The leading business books are the book of receipts and expenditures, the inventory of fixed assets, the book of transactions, the records of receivables and liabilities, and the records of procurement and consumption of raw materials. All business books are submitted within the legal deadline via forms that are publicly available on the website of the Tax Administration, but also the Croatian Chamber of Trades and Crafts. The selected craft is subject to income tax. The paper analyzes the income tax return for 2019 and 2020, as well as the list of receipts and expenditures