---
name: hr-company-formation
description: "Source-cited draft: company formation & entity choice for Croatia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/hr-company-formation"
  jurisdiction: "HR"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Croatia Company Formation & Entity Choice

## Entity types, capital and incorporation

- **Limited liability company (d.o.o.)** — Drustvo s ogranicenom odgovornoscu — the standard private limited liability company  _(Companies Act (Zakon o trgovackim drustvima) — https://multilaw.com/Multilaw/Multilaw/Global_Business_Entities_Guide/Croatia_-_Limited_Liability_Company.aspx)_
- **Simplified limited liability company (j.d.o.o.)** — Jednostavno drustvo s ogranicenom odgovornoscu — simplified LLC, max 5 members and 1 director  _(Companies Act (Zakon o trgovackim drustvima) — https://www.expatincroatia.com/how-to-open-close-j-d-o-o-company-croatia/)_
- **Joint-stock company (d.d.)** — Dionicko drustvo — joint-stock company used for larger/public ventures  _(Companies Act (Zakon o trgovackim drustvima))_
- **Minimum share capital — d.o.o.** — 2,500 EUR  _(Companies Act (Zakon o trgovackim drustvima) — https://global.ecovis.com/companies-act-croatia-how-to-deal-with-share-capital-and-company-shares-as-a-result-of-the-introduction-of-the-euro/)_
- **Minimum paid-in capital at incorporation — d.o.o.** — At least 25% in cash (minimum EUR 625); remainder typically payable within one year  _(Companies Act (Zakon o trgovackim drustvima) — https://companyformationcroatia.com/set-up-doo-ltd-croatia/)_
- **Minimum share capital — j.d.o.o.** — 1 (lowest nominal share EUR 1) EUR  _(Companies Act (Zakon o trgovackim drustvima) — https://www.expatincroatia.com/how-to-open-close-j-d-o-o-company-croatia/)_
- **Legal reserve requirement — j.d.o.o.** — Must set aside 1/4 of annual profit to a statutory reserve until capital reaches EUR 2,500, then convert to a d.o.o.  _(Companies Act (Zakon o trgovackim drustvima) — https://www.expatincroatia.com/how-to-open-close-j-d-o-o-company-croatia/)_
- **Incorporation — notarisation** — Founding act/articles must be notarised before a public notary; foreign founders need a court interpreter if they do not speak Croatian  _(Companies Act (Zakon o trgovackim drustvima) — https://investcroatia.gov.hr/en/founding-a-company/)_
- **Incorporation — registration** — Registered at the commercial court register, via HITRO.HR / e-registration; company receives an OIB (tax number)  _(Court Register Act (Zakon o sudskom registru) — https://investcroatia.gov.hr/en/founding-a-company/)_
- **Typical incorporation timeline** — Roughly 1-3 weeks from notarisation to court registration ((approx — confirm; e-registration can be faster))  _(Court Register Act (Zakon o sudskom registru) — https://investcroatia.gov.hr/en/founding-a-company/)_
- **Tax identification number (OIB)** — Every company and founder must hold an OIB (personal identification number); issued by the Tax Administration  _(Act on the Personal Identification Number (Zakon o osobnom identifikacijskom broju) — https://investcroatia.gov.hr/en/founding-a-company/)_
- **Annual financial statements filing** — Annual financial statements filed with FINA, generally by 30 April of the following year  _(Accounting Act (Zakon o racunovodstvu) — https://www.commenda.io/croatia/annual-compliance)_
- **Annual corporate tax return** — Form PD filed by 30 April (calendar-year filers); advance tax paid monthly  _(Corporate Profit Tax Act (Zakon o porezu na dobit) — https://taxsummaries.pwc.com/croatia/corporate/tax-administration)_

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## Today's figures and who stands behind this skill

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