Europe · Tax guide

Croatia

Croatia taxes company profits at 10% (revenue up to €1 million) or 18%, charges VAT at 25%, and from 2026 requires structured e-invoices between businesses (Fiscalisation 2.0). Taxes are administered by the Tax Administration (Porezna uprava).

Updated 1 October 2026 · 5 of 5 figures checked against official sources

Check your obligations

At a glance

Corporate profit tax
10% (revenue up to €1 million) or 18%

By revenue

VAT
25%

Registration above €60,000

Withholding on dividends
10%

Interest, royalties and some services 15%

Profit tax

Companies pay profit tax at 10% (revenue up to €1 million) or 18%, with monthly advances and an annual return within four months of the year-end.

VAT and Fiscalisation 2.0

VAT is 25%. Registration is required once supplies exceed €60,000 a year. From 2026, VAT-registered businesses must exchange structured e-invoices and report them to the Tax Administration; cash sales were already fiscalised.

Withholding tax

Dividends carry 10% withholding, and interest, royalties and some services paid to non-residents 15%, unless EU directives or a treaty reduce them.

Key dates

  • By the 20th of each monthVAT return and payment
  • Within four months of the year-endProfit tax return

Figures and sources

5 figures
  • Corporate profit tax rates10% (revenue up to €1 million) or 18%
    Profit Tax Act, Art. 28 · Art. 28
    Checked against the official source
  • Standard VAT rate (13% and 5% reduced)25%
    VAT Act, Art. 38 · VAT Act Art. 38
    Checked against the official source
  • Annual supplies above which VAT registration is required€60,000
    VAT Act, Art. 90 · VAT Act Art. 90
    Checked against the official source
  • Withholding on dividends10%
    Profit Tax Act, Art. 31 · Art. 31(7)
    Checked against the official source
  • Withholding on interest, royalties and some services paid to non-residents15%
    Profit Tax Act, Art. 31 · Art. 31(6)
    Checked against the official source

Indicative only. This assessment is a high-level overview of tax obligations in Croatia based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Croatia (a Croatian tax adviser) before making compliance decisions.