Croatia

Corporate Income Tax in Croatia

Croatian profit tax (porez na dobit) in tax year 2026 under the Profit Tax Act in force from 1 January 2026 (last amended NN 151/25) and the Profit Tax Rulebook. It covers who pays and residence (art. 2 and 3), the 10% and 18% rates split at EUR 1,000,000 of revenue in the period (art. 28), the base and the main add-backs (50% of representation and of passenger car costs, fines, donations above 2%), depreciation rates and the car cap, bad debts, provisions, losses carried forward for 5 years, thin capitalisation (art. 8) and the 30% EBITDA interest limit (art. 30.a), monthly advances, the PD return due 30 April, and fines.