Croatia corporate taxes

Croatia (in the eurozone since 2023) taxes company profit at 18%, with a 10% rate for revenue up to €1m. VAT is 25%, personal income tax has two municipally-set bands, and — atypically — employees bear the pension contribution while employers pay only health insurance. Mandatory B2B e-invoicing (fiscalization) starts in 2026. Filing runs through the Tax Administration.

Currency EUR (€)Tax year Calendar year (or chosen financial year)EU member stateLast reviewed 2026-07-12

18%

Corporate income tax

10% for revenue up to €1m

25%

VAT standard rate

Reduced: 13% and 5%

~15–33%

Income tax

Two bands, set by municipality

12%

Dividend tax

Residents; 10% WHT non-residents

20%

Social — employee

Pension; employer pays 16.5% health

2026

B2B e-invoicing

Mandatory from January

Company forms & registration

A company is entered in the court register (sudski registar); beneficial owners are filed with the register held by FINA.

Main legal forms	d.o.o. (private limited), j.d.o.o. (simple), d.d. (joint-stock)^[3][8]The d.o.o. is the default choice for most businesses.
Minimum share capital	d.o.o.: €2,500; j.d.o.o.: €1; d.d.: €25,000^[3][8]
Registers a new employer meets	Court register (incorporation) → Tax Administration (tax, VAT) → FINA (UBO)^[8][5]

Other statutory requirements

Obligations beyond filing a tax return that every operating company must satisfy.

Mandatory e-invoicing (eRačun)	Structured e-invoices from 1 January 2026^[4][10]VAT-registered taxpayers must issue and receive structured e-invoices (EN 16931) with real-time reporting; remaining entities follow from 2027.
Beneficial owners (RSV)	A person controlling more than 25%, filed within 30 days^[9]
Annual financial statements	To FINA (statistical) by 30 April^[9]
Document retention	11 years^[9]

Corporate income tax (porez na dobit)

Standard rate	18%^[1][5]For companies with revenue over €1m.
Reduced rate	10% (revenue up to €1m)^[1][5]
Return & advances	Return (PD) by 30 April; monthly advances^[5]

Withholding taxes & dividends

Dividends to non-residents	10%^[1][5]EU parent-subsidiary exemption to 0% for a ≥10% holding held two years; 25% to non-cooperative jurisdictions.
Interest & royalties	15%^[1]0% between associated EU companies; 25% to non-cooperative jurisdictions.
Dividends to residents	12% (individuals)^[7]

VAT (PDV)

Standard rate	25%^[2][6]
Reduced rates	13% and 5%^[2][6]13%: certain foods, accommodation, newspapers. 5%: bread, milk, books, medicines. 0% for exports and intra-EU supplies.
Registration threshold	€60,000^[6]Raised from €40,000 in 2025.
VAT return	Monthly by the 20th; pay by month end^[6]

Payroll: income tax & contributions

Income tax has two municipally-set bands. Uniquely, the employee bears the 20% pension contribution while the employer pays only 16.5% health insurance.

Income tax	~15–23% then ~25–33%^[7]Each municipality sets a lower rate (15–23%) up to €60,000/year and a higher rate (25–33%) above; the local surtax was abolished in 2024. Personal allowance €600/month.
Employee pension	20% of gross^[7]Pillar I (15%) and Pillar II (5%), up to a monthly contribution cap.
Employer health insurance	16.5% of gross^[7]The only employer-side social charge, with no cap.
Minimum wage	€1,050/month gross (2026)^[7]
Reporting	JOPPD form on the day of payment^[7]

Other taxes companies meet

Real estate transfer tax	3% of market value^[5]Not payable where VAT applies (new builds).
Property tax	€0.60–€8.00 per m²/year^[5]An annual municipal property tax introduced in 2025.
Tourism levies	Tourist tax and membership fee^[5]

Accounting & financial statements

Accounting standards	Croatian FRS (HSFI) or IFRS^[9]
Annual statements to FINA	Statistical report by 30 April; public disclosure within 6 months^[9]
Statutory audit	Larger companies (2 of 3 thresholds)^[9]Broadly revenue ~€5m, assets ~€2.5m, 25 employees, plus all large and public-interest entities.

Forms & filings

Every recurring return and report a typical company deals with, what triggers it, and where it goes. Registration-time and one-off filings are marked “per event”.

Form	What it is	Who files	Frequency	Deadline	Filed with
`PD`	Corporate income tax return^[5]	Companies	annual	30 April (calendar year)	Porezna upravaePorezna
`PDV`	VAT return^[6]	VAT-registered persons	monthly	20th of the following month	Porezna upravaePorezna
`JOPPD`	Payroll withholding report^[7]	All employers	per event	On the day of payment	Porezna upravaePorezna
`eRačun`	Structured e-invoice^[4]	VAT-registered suppliers (from 2026)	per event	At issue, with real-time reporting	Porezna upravaFiscalization
`GFI`	Annual financial statements^[9]	Companies	annual	30 April (statistical); 6 months (disclosure)	FINARGFI
`RSV`	Beneficial owner register^[9]	All companies	per event	Within 30 days of establishment/change	FINARSV

Compliance calendar

The same filings grouped by rhythm — what recurs when.

monthly

PDV20th of the following month

annual

PD30 April (calendar year)
GFI30 April (statistical); 6 months (disclosure)

per event

JOPPDOn the day of payment
eRačunAt issue, with real-time reporting
RSVWithin 30 days of establishment/change

Sources

Numbered references cited throughout this profile. Laws link to consolidated texts in the official register.

Corporate Income Tax Act (Zakon o porezu na dobit)zakon.hr · law
VAT Act (Zakon o porezu na dodanu vrijednost)zakon.hr · law
Companies Act (Zakon o trgovačkim društvima)zakon.hr · law
Fiscalization Act (Zakon o fiskalizaciji)Narodne novine · law
Corporate income tax — guidancePorezna uprava · authority
VAT — guidancePorezna uprava · authority
Personal income tax & contributionsPorezna uprava · authority
Court/company registerMinistry of Justice · register
Annual statements (RGFI) & beneficial owners (RSV)FINA · register
eInvoicing in CroatiaEuropean Commission · eu