Croatia vs Ireland

18 (10% of companies with income less than 1,000,000.00 euros)

Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).

Within the last four months of the year at the company.

Nine months after the end of the tax accounting period.

As of the last day of CIT application deadline.

Nine months after the end of the tax accounting period.

Pay in monthly installments before the end of last month.

Small companies: The first installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the tax return; Large companies: The first installment should be due six months after the start of the tax accounting period, the second installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the CIT return for that period. * Not later than the 23rd of the month.

25/20/20

25/20/20

25

23

Capital gains are subject to the normal corporate income tax rate constraints.

33%

16.15%

12.36

6.93%

13.21