Source-cited draft: tax overview 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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Croatian tax system overview
Croatia is an EU member state with a self-assessment tax system administered centrally, levying progressive personal income tax, corporate (profit) tax, and EU-harmonised VAT. The euro became the official currency on 1 January 2023.
Standard tax year
Calendar year (1 January to 31 December); companies may apply for a different business yearCorporate Profit Tax Act (Zakon o porezu na dobit) — https://porezna-uprava.gov.hr/en/co-rporate-tax-information-on-the-general-rules-rates-taxpayer-withholding-tax-and-submitting-corporate-profit-tax-return/7321
Currency
Euro (EUR), adopted 1 January 2023 (replacing the Croatian kuna)Act on the Introduction of the Euro as the Official Currency in the Republic of Croatia
Tax authority
Tax Administration (Porezna uprava), Ministry of FinanceGeneral Tax Act (Opci porezni zakon) — https://porezna-uprava.gov.hr/en
Basis of taxation
Residents taxed on worldwide income; non-residents taxed only on Croatian-source incomeIncome Tax Act (Zakon o porezu na dohodak) — https://taxsummaries.pwc.com/croatia/individual/residence
Headline personal income tax rates (annual income)
Two progressive rates set by each local self-government unit within a 15%-33% band; default 20% / 30% where the local unit makes no choice % (lower rate up to EUR 60,000 annual base; higher rate above)Income Tax Act (Zakon o porezu na dohodak) — https://taxsummaries.pwc.com/croatia/individual/taxes-on-personal-income
Headline corporate (profit) tax rate
18% standard; 10% for taxpayers with annual revenue below EUR 1,000,000 %Corporate Profit Tax Act (Zakon o porezu na dobit) — https://taxsummaries.pwc.com/croatia/corporate/taxes-on-corporate-income
Does VAT exist?
Yes — EU-harmonised VAT (PDV), standard rate 25%Value Added Tax Act (Zakon o porezu na dodanu vrijednost) — https://porezna-uprava.gov.hr/en/value-added-tax-h-e-reinafter-vat-information-on-the-general-rules-rates-and-exemptions-registering-for-and-paying-vat-obtaining-a-refund/7313
Corporate profit tax return deadline
Within 4 months of fiscal year-end (30 April for calendar-year filers); Form PDCorporate Profit Tax Act (Zakon o porezu na dobit) — https://taxsummaries.pwc.com/croatia/corporate/tax-administration
Annual personal income tax return deadline
By the end of February of the following year; the Tax Administration also issues a special assessment for many taxpayers ((approx — confirm))Income Tax Act (Zakon o porezu na dohodak) — https://taxsummaries.pwc.com/croatia/individual/tax-administration
Annual financial statements filing (FINA)
By 30 April of the following year, filed with the Financial Agency (FINA)Accounting Act (Zakon o racunovodstvu)
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