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ΠΡΟΦΙΛ ΣΥΝΑΛΛΑΣΣΟΜΕΝΩΝ ΧΩΡΩΝ
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Taxes - Accounting
Tax rates |
Accounting rules
Tax rates
Consumption taxes
- Nature of the tax
-
Value Added Tax. In croatian : Porez na dodanu vrijednost, PDV.
- Tax rate
- 23%
- Reduced tax rate
- 0% on bread, milk, technical and educational books, medicines (approved by the national state health insurance office), surgical material for implants, scientific magazines, national film department.
10% on accomodation services, daily and periodic newspapers/magazines (if not for advertisement purposes)
- Other consumption taxes
- There are excise taxes on oil based-products, tobacco, alcohol drinks, soft drinks, coffee, personal cars and luxuries. Some Local Authorities also impose taxes (3% on the selling price of drinks in catering activities, taxes on the advertisement).
Corporate taxes
Tax rate
| Corporate Income Tax (Profit Tax) |
20% |
- Capital gains taxation
- Capital gains are included in taxable income and subject to tax at the normal corporate income tax rate.
- Main allowable deductions and tax credit
- Deduction for depreciation and depletion, bad debts (under conditions), certain research and development expenses, and certain training and education expenses up to a limit.
- Other corporate taxes
- Real estate transfer tax, social security contributions, inheritance and gift tax, forest contributions, tourism contributions, cultural monument contributions.
Individual taxes
Tax rate
| Personal income tax |
Progressive rates from 15% to 45% |
| HRK 0 - 43,200 |
15% |
| HRK 43,200 - 108,000 |
25% |
| HRK 108,000 - 302,400 |
35% |
| Above HRK 302,400 |
45% |
- Allowable deductions and tax credit
- For family with children, for individuals living in certain recognized undevelopped areas, for self-employment, for research costs of self-employed persons.
- Special expatriate tax regime
- There is no special tax regime for expatriates.
 We can indicate you which local taxes are applied to your product.
Accounting rules
- Tax year
- The fiscal year begins on January 1st and ends on December 31 of the same year.
- Accounting standards
- In Croatia, International Financial Reporting Standards (IFRS) are mandatory for big companies and for those that have their bonds on the stock exchange market. All the others can also report respecting the rules set by Croatian Committee for Financial Reporting Standards, a 9-members professional body appointed by the government.
- Accounting regulation bodies
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Croatian Committee for Financial Reporting Standards (in Croatian only)
- Accounting reports
- These documents must contain: a balance sheet, a profit and loss account, a cash-flow report, a review of the changes of the authorized capital, comments and annexes.
- Publication requirements
- The Croatian entrepreneurs are subjected to the obligation of information about their financial situation. The documents of financial information must be drafted in Croatian and expressed in the national currency (the Croatian kunas) usually once per calendar year. A business year can be different from the calendar year only if there is an exception or if the activity is a seasonal one. The account book and the ledger must be kept up to date and then kept during at least 11 years.
- Professional accountancy bodies
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Croatian Association of Accountants and Financial experts
- Certification and auditing
- The financial documents of firms with more than 30 million croatian kunas (approx. 4.3 mil. EUR) annual sales should be checked by an independent external auditor who will have the responsibility to guarantee the sincerity and the accuracy of the given information.
Deloitte, KPMG, PricewaterhouseCoopers, Ernst & Young. The State Audit Office Croatian Auditing Chamber (in Croatian only)
- Accounting news
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IAS Plus
Tax-Fin-Lex provides information on Taxes, Finances and Legislation (in Croatian only).
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