Taxation on personal income tax and corporate income tax has an important role for physical persons and legal entities. Physical persons are common subjects to personal income tax, while legal entities are taxed with corporate income tax. Looking at the taxation analysis of physical persons (citizen) we can find differences between taxation of single taxpayer and taxpayer with family. We can conclude that taxpayer with family has lower tax rate if he/she has dependents, state aid and encouragements. Also, we can conclude that with growth of income, tax burden also grows which shows that tax rates are progressive. With artisans we can conclude that they are taxed by personal income tax and they exercise income from self-employment. On the other hand, for legal entities (companies) we can conclude that with growth of income, tax burden also grows and they have state aids and encouragements which serve as reduction of their tax burden. As final result of this paper, we can come to a conclusion that in Republic of Croatia taxation of corporate income tax has bigger meaning than personal income tax, or if we look at taxation of EU then we can conclude that taxation of personal income tax is more important than corporate income tax.