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Taxation in Croatia


Taxation in Croatia

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Taxation in Croatia

The structure of taxation in Croatia includes both direct taxation through income taxes, profit taxes, and indirect taxation through VAT.

Corporate Tax


Personal Income Tax

Personal income tax is paid on a world-wide income in the case of tax residency in Croatia. You are eligible to pay personal income tax if you have a registered residence in Croatia and you intend to stay more than 183 days over a period of 2 years. Personal Income Tax is based on income earned from paid work and property rights.

HRK 0 - 43,200 12%
HRK 43,200 - 129,600 25%
Above HRK 129,600 40%

Profit Tax

You are eligible if you are an entrepreneur and therefore you are independently and permanently engaged in business activity with the purpose of gaining a profit.


The VAT rate is 25%. The reduced rate is 5% - 13%

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