Source-cited draft: company formation & entity choice for Croatia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Entity types, capital and incorporation | The most common Croatian business vehicles are the limited liability company (d.o.o.) and the simplified limited liability company (j.d.o.o.). Incorporation is handled through a notary and the HITRO.HR one-stop service, registering with the commercial court, tax authority and statistics bureau. | |
| Limited liability company (d.o.o.) | Drustvo s ogranicenom odgovornoscu — the standard private limited liability companyCompanies Act (Zakon o trgovackim drustvima) | |
| Simplified limited liability company (j.d.o.o.) | Jednostavno drustvo s ogranicenom odgovornoscu — simplified LLC, max 5 members and 1 directorCompanies Act (Zakon o trgovackim drustvima) | |
| Joint-stock company (d.d.) | Dionicko drustvo — joint-stock company used for larger/public venturesCompanies Act (Zakon o trgovackim drustvima) | |
| Minimum share capital — d.o.o. | EUR 2,500Companies Act (Zakon o trgovackim drustvima) | |
| Minimum paid-in capital at incorporation — d.o.o. | At least 25% in cash (minimum EUR 625); remainder typically payable within one yearCompanies Act (Zakon o trgovackim drustvima) | |
The most common Croatian business vehicles are the limited liability company (d.o.o.) and the simplified limited liability company (j.d.o.o.). Incorporation is handled through a notary and the HITRO.HR one-stop service, registering with the commercial court, tax authority and statistics bureau.
Other Croatia computations in the OpenAccountants library.
| Minimum share capital — j.d.o.o. |
| EUR 1 (lowest nominal share EUR 1)Companies Act (Zakon o trgovackim drustvima) |
| Legal reserve requirement — j.d.o.o. | Must set aside 1/4 of annual profit to a statutory reserve until capital reaches EUR 2,500, then convert to a d.o.o.Companies Act (Zakon o trgovackim drustvima) |
| Incorporation — notarisation | Founding act/articles must be notarised before a public notary; foreign founders need a court interpreter if they do not speak CroatianCompanies Act (Zakon o trgovackim drustvima) |
| Incorporation — registration | Registered at the commercial court register, via HITRO.HR / e-registration; company receives an OIB (tax number)Court Register Act (Zakon o sudskom registru) |
| Typical incorporation timeline | Roughly 1-3 weeks from notarisation to court registrationCourt Register Act (Zakon o sudskom registru) |
| Tax identification number (OIB) | Every company and founder must hold an OIB (personal identification number); issued by the Tax AdministrationAct on the Personal Identification Number (Zakon o osobnom identifikacijskom broju) |
| Annual financial statements filing | Annual financial statements filed with FINA, generally by 30 April of the following yearAccounting Act (Zakon o racunovodstvu) |
| Annual corporate tax return | Form PD filed by 30 April (calendar-year filers); advance tax paid monthlyCorporate Profit Tax Act (Zakon o porezu na dobit) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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