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Croatia
Overview
Last reviewed - 30 June 2023Croatia, 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 of Croatia is Croatian, and, as of 1 January 2023, 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. Croatia officially became the newest member of the European Union’s borderless area of Schengen on 1 January 2023.
The client base of PwC Croatia includes some of the largest Croatian and multinational companies in Croatia. We have more than 250 professionals in Croatia who are focused on providing innovative advice and solutions. Our teams of professionals have the skills and the experience in all areas of taxation, corporate and personal, direct and indirect, to help clients grow and develop.
Quick rates and dates
| Corporate income tax (CIT) rates | |
|---|---|
| Headline CIT rate (%) |
18 (10% for companies realising less than EUR 995,421.06 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 |
Within four months of company's year end. |
| 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 (%) |
30% increased for municipal tax (levied at the rates ranging from 0% to 18%, depending on taxpayer's place of residence). |
| 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); 10 / 10 / 20 (individuals); Non-resident: 10 / 15 / 15 (corporate); 10 / 10 / 20 (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 (%) |
10% increased for municipal tax (levied at the rates ranging from 0% to 18%, depending on taxpayer's place of residence). |
| 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 |
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