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Business-Friendly Environment
Croatia provides a convenient business environment, with corporate income tax rates of 10% and 18% depending on the company's income. Enterprises with annual income below 1 million euros are subject to a 10% tax rate, while those with annual income equal to or exceeding 1 million euros are subject to an 18% tax rate.
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Taxation and Incentives
Croatia offers a range of tax reductions and incentives, including tax benefits for businesses of different scales, such as micro, small and medium-sized enterprises, and large enterprises. Additionally, there are subsidies for creating new employment opportunities and incentives for education and training.
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Investment Promotion Measures
Croatia provides incentive measures for investment projects under the Investment Promotion Act, covering activities in manufacturing and processing, development and innovation, business support activities, and high value-added services. These incentives can be utilized by enterprises registered in Croatia that invest a certain amount in fixed assets.
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Advanced Tax System
Croatia has a mature tax system, including various taxes such as value-added tax, corporate income tax, and personal income tax. The standard VAT rate is 25%, and reduced rates of 13% and 5%, as well as a 0% rate for specific goods and services, are also available.
Tax Info
Enter Dynamic Page- General CIT Rate
- 18 (10% of companies with income less than 1,000,000.00 euros)
- CIT Return Due Date
- Within the last four months of the year at the company.
- CIT Payment Due Date
- As of the last day of CIT application deadline.
- CIT Estimated Payment Due Date
- Pay in monthly installments before the end of last month.
- General VAT Rate
- 25
- General Capital Gain Tax Rate
- Capital gains are subject to the normal corporate income tax rate constraints.
- Composite Effective Average Tax Rate
- 16.15%
- Composite Effective Marginal Tax Rate
- 6.93%
Administrative Regions
- 01 - Zagreb County
- 02 - Krapina-Zagorje County
- 03 - Sisak-Moslavina County
- 05 - Varaždin County
- 06 - Koprivnica-Križevci County
- 07 - Bjelovar-Bilogora County
- 08 - Primorje-Gorski Kotar County
- 09 - Lika-Senj County
- 10 - Virovitica-Podravina County
- 11 - Požega-Slavonia County
- 12 - Brod-Posavina County
- 13 - Zadar County
- 14 - Osijek-Baranja County
- 15 - Šibenik-Knin County
- 16 - Vukovar-Syrmia County
- 17 - Split-Dalmatia County
- 18 - Istria County
- 19 - Dubrovnik-Neretva County
- 20 - Međimurje County
- 21 - Zagreb
Belonging Jurisdiction
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EEA - European Economic Area
European Economic AreaLearn MoreEuropean Economic Area -
EU - European Union
European UnionLearn MoreEuropean Union -
HR - Croatia
Republic of CroatiaLearn MoreRepublic of Croatia -
WORLD - Global
EarthLearn MoreEarth
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