| TAXPAYER |
CORPORATE INCOME TAX |
| 1. A company or another legal or natural person resident in the Republic of Croatia, who is permanently and independently engaged in an economic activity for the purpose of deriving a profit, an income or a revenue or other assessable economic benefits. |
| 2. A resident permanent establishment (an inland business unit) of a non-resident entrepreneur. |
| 3. A natural person who derives income pursuant to the income tax regulations, if he/she declares that he/she intends to pay profit tax instead of income tax. |
4. An entrepreneur – a natural person who derives income from small business or the activities equalized therewith, if:
- total revenue in the preceding tax period exceeded of HRK 2,000,000,00 or
- total income in the preceding tax period exceeded of HRK 400,000,00 or
- the value of long-term assets exceeds HRK 2.000,000,00 or
- employed more than 15 employees on average during the preceding tax period.
|
| 5. Exceptionally, the state administration bodies, bodies of regional and local self-government, the Croatian National Bank, state institutions, institutions of units of regional and local self-government, state institutes, religious communities, political parties, trade unions, chambers, civic organizations, artists associations, volunteer fire companies, technical culture communities, tourist boards, sports clubs, sports associations and unions, open-end investment funds established and operating in accordance with the law, endowments and foundations, if they carry out an economic activity and the non-taxation of this activity would result in their obtaining of unjustified privileges on the market, are liable to pay corporate income tax for this activity. |
| 6. Every entrepreneur that is not classified among the entrepreneurs listed in Items 1 – 5 and is not liable to pay income tax according to the provisions of the Personal Income Tax Law and the profit of whom is not taxed elsewhere. |
| Note: Open-end investment funds established and operating in accordance with the law are not liable to pay corporate income tax (profit tax). |
| CORPORATE INCOME TAX BY WITHHOLDING |
| 1. An inland paying agent that pays to foreign entities-recipients (non-residents) who are not natural persons, |
| 2. The permanent establishments of a non-resident entrepreneur, when they pay to the parent company interest, as well as royalties and other intellectual property rights (copyright, patent, licensing, trade mark, design or pattern, production procedure, production formulas, draft, plan, industrial or scientific experience and similar rights). Exceptionally, the withholding tax shall not be paid if considerations are recognized as the revenues of a resident permanent establishment of a non-resident entrepreneur. |
| TAX BASE |
CORPORATE INCOME TAX |
| Profit determined pursuant to the accounting regulations as the difference between revenues and expenditures before the profit tax assessment, increased and reduced in accordance with the provisions of The Profit Tax Law. |
| CORPORATE INCOME TAX BY WITHHOLDING |
| Gross amount of a consideration paid by a resident payer to a non-resident recipient. |
| TAX RATE |
CORPORATE INCOME TAX |
|
20% |
|
CORPORATE INCOME TAX BY WITHHOLDING |
|
15% |
| TAX REGULATIONS |
Profit Tax Act (Official Gazette of RC ‘Narodne novine’ No. 177/04, 90/05, 57/06). |
| City/Municipality |
Rate |
| Andrijaševci |
8% |
| Bale |
1% |
| Barban |
5% |
| Bedenica |
3% |
| Bednja |
10% |
| Beli Manastir |
1% |
| Belica |
1% |
| Belišće |
10% |
| Benkovac |
5% |
| Beretinec |
7% |
| Bilice |
10% |
| Bilje |
5% |
| Biskupija |
4% |
| Bistra |
10% |
| Bizovac |
3% |
| Bjelovar |
12% |
| Blato |
10% |
| Bol |
10% |
| Borovo |
10% |
| Bošnjaci |
5% |
| Brckovljani |
3% |
| Brdovec |
10% |
| Brela |
5% |
| Brestovac |
5% |
| Brinje |
10% |
| Brodski stupnik |
10% |
| Buje |
6% |
| Bukovlje |
5% |
| Cerna |
5% |
| Cernik |
10% |
| Cerovlje |
2% |
| Cestica |
10% |
| Cista Provo |
3% |
| Civljane |
7% |
| Crikvenica |
10% |
| Čabar |
5% |
| Čaglin |
5% |
| Čakovec |
10% |
| Čazma |
10% |
| Čeminac |
3% |
| Darda |
5% |
| Davor |
10% |
| Delnice |
5% |
| Dežanovac |
5% |
| Donja Voća |
10% |
| Donji Andrijevci |
8% |
| Donji Martijanec |
5% |
| Donji Miholjac |
8% |
| Dragalić |
10% |
| Draž |
2% |
| Drenovci |
5% |
| Drniš |
5% |
| Dubrava |
3% |
| Dubravica |
7% |
| Dubrovnik |
15% |
| Duga Resa |
5% |
| Dugo Selo |
12% |
| Dugopolje |
8% |
| Dvor |
5% |
| Đakovo |
10% |
| Erdut |
1% |
| Ervenik |
3% |
| Farkaševac |
3% |
| Fažana |
3% |
| Fužine |
5% |
| Garčin |
5% |
| Garešnica |
10% |
| Gornji Bogićevci |
5% |
| Gračac |
7% |
| Gračišće |
5% |
| Gradec |
5% |
| Grubišno polje |
10% |
| Hrvace |
10% |
| Hum na Sutli |
5% |
| Ilok |
5% |
| Imotski |
12% |
| Ivanec |
10% |
| Ivanić Grad |
6% |
| Ivankovo |
10% |
| Jagodnjak |
3% |
| Jakovlje |
5% |
| Jakšić |
5% |
| Jastrebarsko |
9% |
| Jelsa |
10% |
| Kapela |
8% |
| Kaptol |
10% |
| Karlovac |
12% |
| Karojba |
5% |
| Kaštela |
12% |
| Kaštelir-Labinci |
1% |
| Kijevo |
5% |
| Kistanje |
3% |
| Klanjec |
12% |
| Klenovnik |
7% |
| Klinča Sela |
10% |
| Kloštar Ivanić |
2% |
| Kneževi Vinogradi |
5% |
| Knin |
5% |
| Konavle |
7,5% |
| Končanica |
5% |
| Konjšćina |
5% |
| Korčula |
6% |
| Kraljevica |
5% |
| Krašić |
6% |
| Kravarsko |
5% |
| Križ |
2% |
| Križevci |
10% |
| Krnjak |
8% |
| Kutina |
10% |
| Labin |
6% |
| Lanišće |
1% |
| Lastovo |
1% |
| Lepoglava |
8% |
| Lipovljani |
6% |
| Ližnjan |
5% |
| Lokvičići |
7% |
| Lovas |
5% |
| Lovinac |
3% |
| Ludbreg |
12% |
| Luka |
5% |
| Lumbarda |
5% |
| Lupoglav |
1% |
| Magadenovac |
2% |
| Makarska |
10% |
| Marčana |
5% |
| Marija Gorica |
10% |
| Marijanci |
5% |
| Markušica |
5% |
| Medulin |
5% |
| Metković |
10% |
| Milna |
2% |
| Mljet |
10% |
| Motuvun |
1% |
| Mrkopalj |
5% |
| Muć |
7% |
| Murter |
6% |
| Negoslavci |
5% |
| Nova Gradiška |
12% |
| Nova Kapela |
10% |
| Novi Marof |
10% |
| Novi Vinodolski |
7% |
| Nuštar |
6% |
| Omiš |
8% |
| Orle |
5% |
| Osijek |
13% |
| Otočac |
5% |
| Otok |
10% |
| Ozalj |
12% |
| Pazin |
5% |
| Petlovac |
5% |
| Petrijevci |
5% |
| Petrinja |
10% |
| Pićan |
2% |
| Pirovac |
6% |
| Pisarovina |
3% |
| Pleternica |
10% |
| Plitvička Jezera |
5% |
| Podbablje |
6% |
| Podcrkavlje |
5% |
| Podgora |
10% |
| Podstrana |
8% |
| Pokupsko |
5% |
| Popovac |
3% |
| Popovača |
6% |
| Požega |
10% |
| Pregrada |
10% |
| Preseka |
3% |
| Primošten |
10% |
| Proložac |
5% |
| Promina |
5% |
| Pučišća |
5% |
| Pula |
7,5% |
| Pušća |
10% |
| Rakovec |
3% |
| Rakovica |
8% |
| Raša |
6% |
| Ravna Gora |
7,5% |
| Rešetari |
10% |
| Ribnik |
5% |
| Rijeka |
6,25% |
| Rovinj |
6% |
| Rugvica |
6% |
| Runovići |
6% |
| Ružić |
5% |
| Sibinj |
10% |
| Sinj |
8% |
| Sisak |
10% |
| Skradin |
5% |
| Slavonski Brod |
8% |
| Slunj |
5% |
| Solin |
10% |
| Split |
10% |
| Sračinec |
5% |
| Stara Gradiška |
5% |
| Stari Mikanovci |
10% |
| Staro Petrovo Selo |
10% |
| Stupnik |
6% |
| Sutivan |
10% |
| Sveta Nedelja |
3% |
| Sveti Ivan Zelina |
12% |
| Sveti Lovreč |
1% |
| Sveti Petar u Šumi |
7% |
| Svetvinčenat |
5% |
| Šibenik |
10% |
| Štitar |
10% |
| Tinjan |
5% |
| Tisno |
6% |
| Tordinci |
5% |
| Tribunj |
6% |
| Trnovec Bartolovečki |
3% |
| Trogir |
8% |
| Trpanj |
10% |
| Tučepi |
10% |
| Udbina |
5% |
| Umag |
6% |
| Unešić |
5% |
| Valpovo |
8% |
| Varaždin |
10% |
| Varaždinske Toplice |
10% |
| Vela Luka |
9% |
| Velika Gorica |
12% |
| Velika Kopanica |
7% |
| Veliko Trgovišće |
7,5% |
| Vidovec |
10% |
| Vinica |
5% |
| Vinkovci |
10% |
| Virovitica |
10% |
| Vis |
3% |
| Visoko |
10% |
| Višnjan |
5% |
| Vižinada |
1% |
| Vodice |
6% |
| Vodnjan |
5% |
| Vojnić |
7,5% |
| Vrbanja |
5% |
| Vrbje |
3% |
| Vrbovec |
12% |
| Vrbovsko |
6% |
| Vrgorac |
10% |
| Vrhovine |
7% |
| Vrlika |
7% |
| Zadvarje |
1% |
| Zagreb |
18% |
| Zagvozd |
6% |
| Zaprešić |
12% |
| Zlatar Bistrica |
5% |
| Zmijavci |
8% |
| Žakanje |
5% |
| Žminj |
5% |
| Žumberak |
3% |
| Župa Dubrovačka |
10% |
| Županja |
12% |
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