Croatia, a parliamentary republic in Central Europe that sits along the Adriatic Sea, is bordered by Slovenia to the north, Hungary and Serbia to the east, and Bosnia and Herzegovina and Montenegro to the south. Croatia is divided into 20 counties and the city of Zagreb, which is also the capital of Croatia. The official language is Croatian, and the currency is the euro (EUR). 

Croatia was part of the Austro-Hungarian Empire until the end of World War I. In 1918, the Croats, Serbs, and Slovenes formed a kingdom known after 1929 as Yugoslavia. Following World War II, Yugoslavia became a federal social independent state. Croatia declared its independence from Yugoslavia in 1991.

On 1 July 2013, Croatia became the 28th European Union (EU) member state. It also became a member of the EU’s borderless area of Schengen on 1 January 2023.

Quick rates and dates

Corporate income tax (CIT) rates
Headline CIT rate (%)	18 (10% for companies realising less than EUR 1 million in revenues)

Corporate income tax (CIT) due dates
CIT return due date	Within four months of company’s year end.
CIT final payment due date	As at the last day of the CIT return submission deadline.
CIT estimated payment due dates	Monthly instalments paid by the end of the month for the previous month.

Personal income tax (PIT) rates
Headline PIT rate (%)	25% to 35.40%, depending on the individual’s place of residence or habitual abode in Croatia.

Personal income tax (PIT) due dates
PIT return due date	End of January or end of February, depending on taxpayer’s circumstances.
PIT final payment due date	Generally, 15 days from the day of tax assessment receipt.
PIT estimated payment due dates	Dependent on the income type and taxpayer’s circumstances.

Value-added tax (VAT) rates
Standard VAT rate (%)	25

Withholding tax (WHT) rates
WHT rates (%) (Dividends/Interest/Royalties)	Resident: 0 / 0 / 0 (corporate);12 / 12 / max. 24 (individuals);Non-resident: 10 / 15 / 15 (corporate);12 / 12 / max. 24 (individuals);For further information, see the Income determination section in the Individual summary and the Withholding taxes section in the Corporate summary.

Capital gains tax (CGT) rates
Headline corporate capital gains tax rate (%)	Capital gains are subject to the normal CIT rate.
Headline individual capital gains tax rate (%)	12

Net wealth/worth tax rates
Headline net wealth/worth tax rate (%)	NA

Inheritance and gift tax rates
Headline inheritance tax rate (%)	4
Headline gift tax rate (%)	4

NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement)

NP stands for Not Provided (i.e. the information is not currently provided in this chart)