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Tax System

Capture

Corporate income tax
Tax rate: 20%

0% (reinvested profit)

Tax base: Profit determined pursuant to accounting regulations as the difference between revenues and expenditures before profit tax assessment, increased and deduced in accordance with the provisions of the Profit Tax Act.
Corporate income tax by withholding
Tax rate: 15%

20% for all services paid to persons having their permanent establishment or headquarters in countries, except European Union Member States, in which a general or average nominal profit taxation rate is lower than 12.5% and the country is listed in the list published by the Ministry of Finance

Tax base: Gross amount of a consideration paid by a resident payer to non-resident recipient
Income tax
Tax rate: 12% (HRK 0-2,200)
25% (HRK 2,200-8,800)
40% (HRK 8,800 and above)
Tax base: Total amount of income that the taxpayer obtains in the Republic of Croatia (from employment, independent personal activities or self employment, from property and property rights, from capital, from insurance or other income) deducted for personal allowance
Value added tax
Tax rate: 25%
5% on certain categories of products
13% on tourism and catering services
Tax base: Compensation for the goods delivered or services rendered
Dividend tax
Tax rate: 12% for dividends of HRK 12,000 or more
Tax base: Total amount of dividends received
Capital gains tax
Tax rate: Not taxed

For more detailed information on the Croatian tax system please visit the Croatian Tax Administration Web site.

On the Web site of the Croatian Tax Administration you can find an English language overview of regulations concerning taxes.