Croatia
Croatia: 5 company types, its taxes, banking and business environment.
Forming a company
Company types in Croatia
The 5 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names Croatia. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Croatia.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Croatia: where to register, file and check.
Blocs and agreements
The trade arrangements Croatia belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
- European Union: internal market and customs union
- Single market · since 2013
Covers goods, services, establishment, capital, movement of people, a common external tariff.
Quote
EU Member State since 2013, Euro area member since 2023, Schengen area member since 2023 and more about Croatia’s participation in the EU.
- European Union: VAT territory
- Inside it
Quote
‘Community’ and ‘territory of the Community’ mean the territories of the Member States as defined in point (2);
- Euro area
- Monetary union · since 2023
Covers a common currency.
Quote
EU Member State since 2013, Euro area member since 2023, Schengen area member since 2023 and more about Croatia’s participation in the EU.
- Schengen area
- Free movement area · since 1 January 2023
Covers movement of people.
Quote
From 1 January 2023, checks on persons at internal land and sea borders with Croatia shall be lifted
- European Economic Area
- Single market · since 19 February 2025
Covers goods, movement of people, services, establishment, capital.
Quote
have entered into force on 19 February 2025
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 18%
- Distributions
- Not in our records
- Audit
- Statutory audit applies to public-interest entities and large and medium undertakings (art. 20(1)), and to a d.d., k.d. or d.o.o. whose individual or consolidated figures in the year before the audit exceed two of three: total assets 2,500,000 EUR, net revenue 5,000,000 EUR, average 25 employees (art. 20(4)).Official The registry or ministry page as of 2026-10-14
Quote
godišnji konsolidirani financijski izvještaji dioničkog društva, komanditnog društva i društva s ograničenom odgovornošću čiji pojedinačni odnosno konsolidirani podaci
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- Not in our records
VAT
The tax on what the company sells in Croatia, and when it must register, as the tax authority states it.
- Standard rate
- 25%Official European Commission, Taxes in Europe Database situation on 2026/07/01
- Other rates
- 13% Reduced rate under the VAT Act; the authority's VAT overview states the rate without itemising the supplies it covers
- 5% Reduced rate under the VAT Act; the authority's VAT overview states the rate without itemising the supplies it covers
Quote
RATE / AMOUNT 0%, 5%,, 13% and 25%
- Registration threshold
- EUR 60,000
total annual taxable supplies of goods and services; previous or current calendar year
Quote
ako je vrijednost ukupnih godišnjih oporezivih isporuka u prethodnoj ili tekućoj kalendarskoj godini bila veća od 60.000,00 eura, porezni obveznik je obvezan upisati se u Registar obveznika PDV-a
- Voluntary registration
- Yes
A taxpayer below the threshold may register voluntarily, whatever the value of its supplies, and is then bound to the normal VAT procedure for the next three calendar years.
Quote
ako se neovisno o vrijednosti obavljenih isporuka u prethodnoj ili tekućoj kalendarskoj godini dragovoljno (na vlastiti zahtjev) upiše u registar obveznika PDV-a što ga obvezuje sljedeće tri kalendarske godine
- A foreign company
- Registers from its first taxable supply; needs a local tax representative
A taxpayer with no headquarters, permanent establishment or habitual residence in Croatia that makes taxable supplies there is a VAT taxpayer regardless of turnover, unless the Croatian recipient pays the VAT. Taxpayers established outside the European Union must appoint a tax representative as the person liable to pay VAT; EU taxpayers may do so.
Quote
A taxpayer who does not have headquarters, a permanent establishment or permanent or habitual residence on the territory of the Republic of Croatia and carries out supply of goods or services on the home territory which is taxable in the Republic of Croatia
- Tax authority
- Registration page read 2026-10-22
Tax calendar
When the main returns and payments fall due in Croatia, tax year 2026, as the tax authority states it.
- Corporate tax return
- 30 April · each year
The corporate income tax return for 2025 is filed no later than 30 April 2026 (four months after the tax period); taxpayers whose tax period is not the calendar year follow a decision of the Tax Administration. Where the date falls on a non-working day it moves to the next working day.
Quote
Prijava poreza na dobit za 2025. godinu se podnosi najkasnije do 30. travnja 2026. godine
- Corporate tax, final payment
- 30 April · each year
The tax liability or balance payable shown in the corporate income tax return falls due on the last day of the return deadline, i.e. four months after the tax period (30 April for a calendar-year taxpayer). In Croatian: 'Porezna obveza i/ili razlika za uplatu iskazana u podnesenoj Prijavi poreza na dobit dospijeva na zadnji dan roka.'
Quote
Porezna obveza i/ili razlika za uplatu iskazana u podnesenoj Prijavi poreza na dobit dospijeva na zadnji dan roka iz stavka 1. ovoga članka.
- Corporate tax, instalments
- 1 month after the end of the month · each month
The monthly advance is paid by the end of the month for the previous month; it is one twelfth of the tax liability for the preceding period. In Croatian: 'Predujam se plaća mjesečno do kraja mjeseca za protekli mjesec.'
Quote
Predujam se plaća mjesečno do kraja mjeseca za protekli mjesec, u svoti koja se dobije kada se porezna obveza za prethodno porezno razdoblje podijeli s brojem mjeseci istoga razdoblja.
- Personal income-tax return
- 28 February · each year
The annual income tax return (Obrazac DOH) is due by the end of February of the following year; for the 2025 year the deadline is 2 March 2026, because 28 February 2026 is a Saturday. In Croatian: 'ROK ZA PODNOŠENJE GODIŠNJE POREZNE PRIJAVE je do kraja veljače.'
Quote
ROK ZA PODNOŠENJE GODIŠNJE POREZNE PRIJAVE je do kraja veljače tekuće godine za prethodnu godinu.
- Personal income tax, final payment
- 28 February · each year
The authority states that income tax under the annual tax return is paid within 15 days of the delivery of the tax decision to the taxpayer. The annual return itself is due by the end of February, recorded here as the computable annual date; the 15-day rule is anchored on the decision date, which the schema's rule types do not model. In Croatian: 'Porez na dohodak po godišnjoj poreznoj prijavi plaća se u roku od 15 dana od dana dostave rješenja poreznom obvezniku.'
Quote
Porez na dohodak po godišnjoj poreznoj prijavi plaća se u roku od 15 dana od dana dostave rješenja poreznom obvezniku.
- Personal income tax, instalments
- 1 month after the end of the month · each month
Income tax advances are paid monthly by the last day of the month for the previous month, based on the data in the annual tax return for the preceding period. In Croatian: 'Predujmovi poreza na dohodak plaćaju se mjesečno do posljednjeg dana u mjesecu za prethodni mjesec.'
Quote
Predujmovi poreza na dohodak plaćaju se mjesečno do posljednjeg dana u mjesecu za prethodni mjesec
- VAT return
- 1 month after the end of the month · each month
The VAT return is filed and the VAT paid by the last day of the month following the tax period (monthly or quarterly); the standard period is the calendar month. In Croatian: 'PDV se ... plaća do posljednjeg dana u mjesecu koji slijedi po proteku razdoblja oporezivanja.'
Quote
PDV se prijavljuje putem prijave PDV-a koja se podnosi do zadnjeg dana u tekućem mjesecu koji slijedi po proteku razdoblja oporezivanja (mjesečnog ili tromjesečnog), PDV se plaća do posljednjeg dana u mjesecu koji slijedi po proteku razdoblja oporezivanja (mjesečnog ili tromjesečnog).
- Payroll withholding
- Stated; see the note
The JOPPD form and the withheld tax fall due on the day the salary is paid, or at the latest the following working day (an event-based deadline the schema's four rule types cannot state exactly). It is recorded here as due within the pay month (after_period_end 0 days, month); in practice the due date is the employer's payday.
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Croatia yet.
Economy and trade
What it exports
Goods Croatia exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Croatia’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale HS 3004 | 2.9% | 3.4% | 3.8% | US$929 m |
| Electrical transformers, static converters (for example, rectifiers) and inductors HS 8504 | 2.3% | 3.0% | 3.5% | US$844 m |
| Petroleum oils and oils obtained from bituminous minerals, crude HS 2709 | 1.4% | 1.1% | 3.2% | US$777 m |
| Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils HS 2710 | 4.9% | 2.9% | 2.8% | US$675 m |
| Electrical energy HS 2716 | 5.5% | 3.6% | 2.4% | US$572 m |
| Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm HS 4407 | 2.6% | 2.1% | 2.0% | US$485 m |
| Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors HS 8544 | 1.9% | 1.9% | 1.9% | US$454 m |
| Petroleum gases and other gaseous hydrocarbons HS 2711 | 1.7% | 2.4% | 1.7% | US$413 m |
| Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified HS 3002 | 1.4% | 1.6% | 1.7% | US$403 m |
| Parts and accessories of the motor vehicles of headings 8701 to 8705 HS 8708 | 1.3% | 1.5% | 1.6% | US$382 m |
Total goods exports, 2024: US$24.3 bn. The ten largest headings are shown.