Croatia » Taxes

Personal Income Tax	Corporate Income Tax	RPTT	VAT

Personal Income Tax

Personal income tax is based on the total income realised in Croatia and abroad. The rate of tax is 20-35%.

Corporate Income Tax

This tax is based on the difference between the equity invested in the business at the end and at the beginning of the tax period, increased or reduced pursuant to the Profit Tax Act. Its rate is 35%.

Real Property Transaction Tax

Real Property Transaction Tax is based on market value of the real property. The owner has to pay 5% of the value of that particular property.

VAT

VAT registration is compulsory if the total value of goods and services provided exceeds HRK 85,000 in one year. A company may register for VAT voluntarily where the value of goods and services does not exceed the HRK 85,000 limit. However, it must remain VAT registered for the following five years. Standard rated supplies are subject to VAT at 22%.