Dioničko društvo d.d.Croatia
What it takes to form, own and run a public limited company in Croatia, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Quote
Dioničko društvo može imati i samo jednog dioničara.
Quote
Uprava se sastoji od jedne ili više osoba (direktori)
Quote
U članku 162. riječi: »200.000,00 kuna« zamjenjuju se riječima: »25.000,00 eura«.
Quote
10% ukoliko su u poreznom razdoblju ostvareni prihodi do 1.000.000,00 eura, ili 18% ukoliko su u poreznom razdoblju ostvareni prihodi veći od 1.000.000,00 eura.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Not stated
The registry’s and the law’s own pages do not mention it.
What it takes to form
- A notary
- Required
- A resident director
- Not required
- Paying up the capital
- Before entry in the court register, where contributions are paid in cash, at least one quarter of the lowest amount for which the share may be issued must be paid, and, if the share is issued above that amount, the whole excess as well (Companies Act art. 179(3)).
Quote
Prije upisa društva u sudski registar mora se, ako se ulozi uplaćuju u novcu, uplatiti najmanje četvrtinu najnižeg iznosa te dionice za koji se ona može izdati
Own it
Who may own and run it
- Directors
- At least 1 · none need live there · individuals only
Quote
Uprava se sastoji od jedne ili više osoba (direktori)
- Shareholders
- At least 1
Quote
Dioničko društvo može imati i samo jednog dioničara.
- Members
- At least 1 · one person may form it alone
Quote
Dioničko društvo može imati i samo jednog dioničara.
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not required
Quote
Sjedište trgovačkoga društva je mjesto u Republici Hrvatskoj u kojemu je uprava društva i odakle se upravlja poslovima društva ili mjesto u kojemu društvo trajno obavlja svoju djelatnost
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Yes
Quote
Obveznici javne objave su: 1. trgovačko društvo kako je uređeno zakonom kojim se uređuju trgovačka društva
- Audit for a small company
- Not stated
The registry’s and the law’s own pages do not mention it.
- 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)).
Quote
godišnji konsolidirani financijski izvještaji dioničkog društva, komanditnog društva i društva s ograničenom odgovornošću čiji pojedinačni odnosno konsolidirani podaci
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the d.d. are in our records.
What is public
- Directors
- Public
Quote
Sudski registar je javna knjiga koja sadrži vjerodostojne i ažurne podatke i isprave o subjektima upisa
- Shareholders
- Public
Quote
Sudski registar je javna knjiga koja sadrži vjerodostojne i ažurne podatke i isprave o subjektima upisa
- Beneficial owners
- Public
Quote
Sudski registar je javna knjiga koja sadrži vjerodostojne i ažurne podatke i isprave o subjektima upisa
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 10–18%+2 regimes
Corporate income tax at 10% where revenue in the tax period is up to 1,000,000 EUR, or 18% where it is above 1,000,000 EUR, on profit as adjusted under the Corporate Income Tax Act (not read).
Quote
10% ukoliko su u poreznom razdoblju ostvareni prihodi do 1.000.000,00 eura, ili 18% ukoliko su u poreznom razdoblju ostvareni prihodi veći od 1.000.000,00 eura.
Special regimes that may apply
- Smanjenje porezne osnovice za prihode od dividendi i udjela u dobiti holding · 100% exempt
Companies receiving dividends and profit shares where the payer is liable to Croatian profit tax or an equivalent tax and is constituted in a legal form comparable to a capital company Zakon o porezu na dobit, članak 6. stavak 1. točka 1. - Porez po tonaži broda tonnage
Shipping companies and operators of qualifying ships registered in the Croatian register, and in defined cases ships owned abroad where the company or operator is established in Croatia or the EEA Pomorski zakonik, članak 429.
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Croatia
- Yes
Close it
Closing it
The other end, which most guides leave out.
- Route
- Liquidation: the general meeting decides the dissolution by three-quarters of the capital represented; the decision is filed with the court register; the management board members act as liquidators unless others are appointed; creditors are called three times; assets may be distributed to shareholders only one year after the third call; the liquidators then apply to the court for deletion, and the company ends on deletion from the court register.
Quote
odluka glavne skupštine koja se mora donijeti s glasovima koji predstavljaju najmanje tri četvrtine temeljnoga kapitala zastupljenoga na glavnoj skupštini društva pri donošenju odluke
- Statutory fee
- Not in our records
Every business in Croatia
VAT
- 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
Payment and banking services
4 services name Croatia on their own list: Paysera, Airwallex, Stripe, Revolut. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Public limited companyDerived our grouping, the same words in every country
- Name in law
- Dioničko društvo (d.d.)
- ISO 20275 code
- LUMASecondary GLEIF, Entity Legal Forms code list