Croatia

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Croatia Income Tax

Croatia Income TaxTax year 2026

Croatian personal income tax (porez na dohodak) for the 2026 tax year (calendar year). It covers residence, the two annual rates set by each town or municipality inside the legal ranges (lower rate up to EUR 60,000 of base, higher rate above), the default 20% / 30%, the EUR 600 monthly personal allowance and the dependant and disability coefficients, employment income and monthly withholding, the youth and returnee reliefs, self-employed income from books (obrt, free professions), the lump-sum paušalni obrt and its seven 2026 bands, final taxes on interest, dividends and capital gains (12%), rent (12%), property disposals (24%), the annual return, deadlines and fines.

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Croatia VAT Return

Croatia VAT / GSTTax year 2026

Croatian value added tax (porez na dodanu vrijednost, PDV) for 2026 under the Zakon o porezu na dodanu vrijednost as amended to NN 48/2026. Covers who must register (the EUR 60,000 small-business threshold in Article 90 and the EU SME scheme), the 25%, 13% and 5% rates and what each covers, the temporary 5% rate for gas and heating to 31 March 2027, input VAT and the blocked items (entertainment, 50% on passenger cars), monthly and quarterly periods, the PDV return, PDV-S and ZP all due by the last day of the following month from 2026, payment, refunds, domestic and cross-border reverse charge, Fiskalizacija 2.0 e-invoicing and e-reporting from 1 January 2026, and fines.

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Corporate Income Tax in Croatia

Croatia Corporate TaxTax year 2026

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.

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Transfer Pricing in Croatia

Croatia Transfer PricingTax year 2026

Croatian transfer pricing (transferne cijene) in tax year 2026. It covers who counts as a related person (Profit Tax Act art. 13(2) and General Tax Act art. 49), when purely domestic deals are caught (art. 13(5): tax-privileged party or losses carried forward), the arm's length rule and the five methods (art. 13(1) and (3)), documentation and the compensating adjustment (Profit Tax Rulebook art. 40), the PD-IPO related-party form filed with the PD return and its 2026 e-invoice carve-out, the Minister of Finance interest rate for related-party loans (2.65% for 2026), thin capitalisation (art. 8), APAs (art. 14.a and the APA rulebook fees), country-by-country reporting and fines.

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Croatia Social Contributions

Croatia PayrollTax year 2026

Croatian mandatory social contributions (doprinosi) for tax year 2026, for employees and the self-employed. Covers pension Pillar I 15% and Pillar II 5% (20% for Pillar I only), the 16.5% health contribution, the 2026 average wage of EUR 1,993 and the bases built on it (minimum EUR 757.34, maximum EUR 11,958 a month and EUR 143,496 a year for pension), the low-wage pension relief (EUR 300 cut up to EUR 700 gross, tapering to EUR 1,300), the first-time trainee and grandfathered first-job reliefs, the fixed monthly bases for sole traders (obrt), freelancers and flat-rate taxpayers, payment deadlines, JOPPD reporting, and fines.

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Croatia Payroll

Croatia PayrollTax year 2026

Croatian payroll for employees in tax year 2026: monthly withholding of income tax (predujam poreza na dohodak) and the contributions run with each salary. Covers the EUR 600 basic personal allowance and the dependants' allowances, the two rates set by each local unit within the legal ranges (default 20% and 30% where no decision was taken, band EUR 5,000 a month and EUR 60,000 a year), pension Pillar I 15% and Pillar II 5% (20% for Pillar I only), the 16.5% employer health contribution, the 2026 minimum and maximum bases, the low-wage pension relief, the young-worker income tax relief, the EUR 1,050 minimum wage, the JOPPD report and its deadlines, and fines.

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Croatia Tax Optimization

Croatia Tax OptimizationTax year 2026

Lowering tax legally in Croatia for tax year 2026: tax planning, saving tax, allowances or deductions a client might be missing, or strategies for a self-employed person or small business. Covers the choice between a lump-sum paušalni obrt (seven 2026 bands up to EUR 60,000, 12% tax, EUR 797.20 contribution base), a trade on books and a d.o.o. (10% or 18% profit tax, then 12% on dividends), employing family, dependants on the allowance, the youth, returnee and assisted-area reliefs, voluntary pension premiums, depreciation timing, and the anti-avoidance lines in the General Tax Act.

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Company Formation in Croatia

Croatia Company FormationTax year 2026

Company formation and entity choice in Croatia for 2026, in euro. Covers the limited liability company (d.o.o.), the simplified limited liability company (j.d.o.o.) and the joint-stock company (d.d.); minimum share capital (EUR 2,500, EUR 1 and EUR 25,000), the minimum share and how much must be paid in before registration; the j.d.o.o. legal reserve; notarial, remote and START formation; registration at the commercial court register and its five-working-day decision period; the 2026 court register fees; the OIB; the euro alignment of older companies; annual financial statements to FINA (30 April and six months) and the fine for missing them; and the first profit tax steps (PD return by 30 April, monthly advances). Trigger phrases: register a company in Croatia, d.o.o., j.d.o.o., sudski registar, temeljni kapital, FINA GFI. Out of scope: profit tax computation (hr-corporate-income-tax), VAT (croatia-vat-return), payroll (croatia-payroll).

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Tax Overview in Croatia

CroatiaTax year 2026

Tax overview for Croatia for tax year 2026: the starting point before any Croatian tax question. Covers the tax year, the euro, the Tax Administration (Porezna uprava), residence and worldwide income, personal income tax with two local rates inside legal ranges (default 20% and 30%, band EUR 60,000 a year) and the EUR 600 monthly allowance, 12% tax on dividends and interest, profit tax at 10% or 18% split at EUR 1,000,000 of revenue, VAT at 25%, 13% and 5% with the EUR 60,000 registration limit, social contribution rates, and the main 2026 filing dates (DOH, PD, PO-SD, FINA statements).

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Cross Border in Croatia

Croatia Cross-BorderTax year 2026

Croatian cross-border tax for tax year 2026 (Profit Tax Act NN 177/04 as amended to NN 151/25, Personal Income Tax Act NN 115/16 as amended to NN 152/24, General Tax Act NN 115/16). Covers residence of individuals (home or habitual abode of 183 days) and companies (registered seat or place of effective management), how non-residents are taxed, permanent establishment, withholding tax under Profit Tax Act article 31 (15% interest and royalties, 10% dividends, 10% foreign performers, 25% on payments and listed services to EU-listed non-cooperative jurisdictions), EU directive exemptions, 12% tax on dividends and interest paid to non-resident individuals, treaty relief claim forms, foreign tax credit, and the company exit tax with five-period spreading.

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