Croatia has a general corporate income tax rate of 18%, with a lower rate of 10% for companies with income less than 1,000,000.00 euros. Capital gains are subject to the same tax rate as regular corporate income. Companies must pay their estimated CIT in monthly installments before the end of the last month, and file their CIT return within the last four months of the year. The general VAT rate is 25%. There is no information provided on the Composite Effective Average Tax Rate, Composite Effective Marginal Tax Rate, or withholding taxes for non-residents or residents.
Croatia Tax Brief
Time of Update 4/05/2026
Croatia Corporate Income Tax (CIT)
General CIT Rate:
18 (10% of companies with income less than 1,000,000.00 euros)
CIT Return Due Date:
Within the last four months of the year at the company.
CIT Payment Due Date:
As of the last day of CIT application deadline.
CIT Estimated Payment Due Date:
Pay in monthly installments before the end of last month.
Croatia Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
Croatia Value-Added Tax (VAT)
General VAT Rate:
25
Learn More
Croatia Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
Croatia Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
16.15%
Composite Effective Marginal Tax Rate:
6.93%
Additional info
Quick Navigation
TKEG Expat Croatia Corporate Tax Guide
Croatia Corporate Income Tax (CIT)
Croatia Personal Income Tax (PIT)
Croatia Capital Gains Tax (CGT)
Croatia Value-Added Tax (VAT)
Croatia Payroll Taxes
1.
Croatia Corporate Income Tax (CIT)
Corporate Income Tax Rate:
The standard CIT rate is 18%. Taxpayers with revenues below EUR 1 million are subject to a reduced rate of 10%.
Pillar Two – Global Minimum Tax:
Croatia enacted the Global Minimum Tax Act (Pillar Two) effective 31 December 2023, applicable to fiscal years commencing after 31 December 2023. The Act introduces IIR, UTPR, and QDMTT for multinational and large-scale domestic groups with consolidated revenue exceeding EUR 750 million (in any two of the previous four years). QDMTT requires Pillar Two assessment for any domestic entity within a large group, regardless of parent entity-level calculation.
Pillar Two – Global Minimum Tax:
Croatia enacted the Global Minimum Tax Act (Pillar Two) effective 31 December 2023, applicable to fiscal years commencing after 31 December 2023. The Act introduces IIR, UTPR, and QDMTT for multinational and large-scale domestic groups with consolidated revenue exceeding EUR 750 million (in any two of the previous four years). QDMTT requires Pillar Two assessment for any domestic entity within a large group, regardless of parent entity-level calculation.
2.
Croatia Personal Income Tax (PIT)
Personal income tax (PIT) in Croatia is calculated at progressive rates ranging from 25% to 35.40%, depending on the taxpayer's income level and place of residence. Individuals with higher income or who live in wealthier regions may fall under higher tax brackets. This progressive system aims to ensure that taxation is fair and proportional to the taxpayer’s ability to pay.
References
- https://taxsummaries.pwc.com/croatia/corporate/other-taxes
3.
Croatia Capital Gains Tax (CGT)
Croatia imposes a capital gains tax (CGT) of 12% on individual gains, while corporate capital gains are taxed according to the CIT rates. This means that any profits made from the sale of assets such as shares or real estate are subject to taxation. The aim of the CGT is to ensure that both corporations and individuals contribute to the economy when they realize gains from investments.
References
https://taxsummaries.pwc.com/croatia/corporate/other-taxes
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