Source-cited draft: corporate income tax 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.
Standard corporate profit tax rate
18%Corporate Profit Tax Act (Zakon o porezu na dobit) — https://taxsummaries.pwc.com/croatia/corporate/taxes-on-corporate-income
Reduced corporate profit tax rate (small taxpayers)
10% for taxpayers with annual revenue below EUR 1,000,000Corporate Profit Tax Act (Zakon o porezu na dobit) — https://taxsummaries.pwc.com/croatia/corporate/taxes-on-corporate-income
Revenue threshold for reduced rate
EUR 1,000,000 annual revenueCorporate Profit Tax Act (Zakon o porezu na dobit) — https://taxsummaries.pwc.com/croatia/corporate/taxes-on-corporate-income
Tax base
Accounting profit (per Croatian/IFRS accounting standards) adjusted for tax-non-deductible items and tax incentivesCorporate Profit Tax Act (Zakon o porezu na dobit) — https://taxsummaries.pwc.com/croatia/corporate/income-determination
Corporate residence
A company is resident if it is incorporated in Croatia or has its place of effective management/control thereCorporate Profit Tax Act (Zakon o porezu na dobit) — https://taxsummaries.pwc.com/croatia/corporate/corporate-residence
Withholding tax on dividends to non-residents
10% (general) % (may be reduced/exempt under EU Parent-Subsidiary Directive or a tax treaty)Corporate Profit Tax Act (Zakon o porezu na dobit) — https://taxsummaries.pwc.com/croatia/corporate/withholding-taxes
Withholding tax on dividends to non-cooperative jurisdictions
25% where paid to entities in EU-blacklisted non-cooperative jurisdictions with no tax treatyCorporate Profit Tax Act (Zakon o porezu na dobit) — https://taxsummaries.pwc.com/croatia/corporate/withholding-taxes
Withholding tax on interest and royalties to non-residents
15% (general); 25% to non-cooperative jurisdictions % (may be reduced/exempt under EU Interest & Royalties Directive or a tax treaty)Corporate Profit Tax Act (Zakon o porezu na dobit) — https://taxsummaries.pwc.com/croatia/corporate/withholding-taxes
Withholding tax on certain services to non-residents
15% on market research, tax/business advisory and audit services (general) % ((approx — confirm scope))Corporate Profit Tax Act (Zakon o porezu na dobit) — https://taxsummaries.pwc.com/croatia/corporate/withholding-taxes
Tax loss carryforward
Losses may be carried forward for up to 5 years; no carrybackCorporate Profit Tax Act (Zakon o porezu na dobit) — https://taxsummaries.pwc.com/croatia/corporate/deductions
Corporate profit tax return (Form PD) deadline
Within 4 months of fiscal year-end (by 30 April for calendar-year filers)Corporate Profit Tax Act (Zakon o porezu na dobit) — https://taxsummaries.pwc.com/croatia/corporate/tax-administration
Corporate profit tax payment deadline
Final liability due by the return deadline (30 April for calendar-year filers); monthly advance payments during the year based on prior returnCorporate Profit Tax Act (Zakon o porezu na dobit) — https://taxsummaries.pwc.com/croatia/corporate/tax-administration
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Other Croatia computations in the OpenAccountants Tax Library.