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.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Limited liability company (d.o.o.)
Drustvo s ogranicenom odgovornoscu — the standard private limited liability companyCompanies Act (Zakon o trgovackim drustvima) — https://multilaw.com/Multilaw/Multilaw/Global_Business_Entities_Guide/Croatia_-_Limited_Liability_Company.aspx
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) — https://www.expatincroatia.com/how-to-open-close-j-d-o-o-company-croatia/
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.
2,500Companies Act (Zakon o trgovackim drustvima) — https://global.ecovis.com/companies-act-croatia-how-to-deal-with-share-capital-and-company-shares-as-a-result-of-the-introduction-of-the-euro/
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) — https://companyformationcroatia.com/set-up-doo-ltd-croatia/
Minimum share capital — j.d.o.o.
1 (lowest nominal share EUR 1)Companies Act (Zakon o trgovackim drustvima) — https://www.expatincroatia.com/how-to-open-close-j-d-o-o-company-croatia/
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) — https://www.expatincroatia.com/how-to-open-close-j-d-o-o-company-croatia/
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) — https://investcroatia.gov.hr/en/founding-a-company/
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) — https://investcroatia.gov.hr/en/founding-a-company/
Typical incorporation timeline
Roughly 1-3 weeks from notarisation to court registration ((approx — confirm; e-registration can be faster))Court Register Act (Zakon o sudskom registru) — https://investcroatia.gov.hr/en/founding-a-company/
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) — https://investcroatia.gov.hr/en/founding-a-company/
Annual financial statements filing
Annual financial statements filed with FINA, generally by 30 April of the following yearAccounting Act (Zakon o racunovodstvu) — https://www.commenda.io/croatia/annual-compliance
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) — https://taxsummaries.pwc.com/croatia/corporate/tax-administration
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