---
name: hr-corporate-income-tax
description: "Source-cited draft: corporate income tax 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-corporate-income-tax"
  jurisdiction: "HR"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Croatia Corporate Income Tax

## Corporate (profit) tax rates and base

- **Standard corporate profit tax rate** — 18% %  _(Corporate Profit Tax Act (Zakon o porezu na dobit) — https://taxsummaries.pwc.com/croatia/corporate/taxes-on-corporate-income)_
- **Reduced corporate profit tax rate (small taxpayers)** — 10% for taxpayers with annual revenue below EUR 1,000,000 %  _(Corporate Profit Tax Act (Zakon o porezu na dobit) — https://taxsummaries.pwc.com/croatia/corporate/taxes-on-corporate-income)_
- **Revenue threshold for reduced rate** — EUR 1,000,000 annual revenue EUR  _(Corporate Profit Tax Act (Zakon o porezu na dobit) — https://taxsummaries.pwc.com/croatia/corporate/taxes-on-corporate-income)_
- **Tax base** — Accounting profit (per Croatian/IFRS accounting standards) adjusted for tax-non-deductible items and tax incentives  _(Corporate Profit Tax Act (Zakon o porezu na dobit) — https://taxsummaries.pwc.com/croatia/corporate/income-determination)_
- **Corporate residence** — A company is resident if it is incorporated in Croatia or has its place of effective management/control there  _(Corporate Profit Tax Act (Zakon o porezu na dobit) — https://taxsummaries.pwc.com/croatia/corporate/corporate-residence)_
- **Withholding tax on dividends to non-residents** — 10% (general) % (may be reduced/exempt under EU Parent-Subsidiary Directive or a tax treaty) % (may be reduced/exempt under EU Parent-Subsidiary Directive or a tax treaty)  _(Corporate Profit Tax Act (Zakon o porezu na dobit) — https://taxsummaries.pwc.com/croatia/corporate/withholding-taxes)_
- **Withholding tax on dividends to non-cooperative jurisdictions** — 25% where paid to entities in EU-blacklisted non-cooperative jurisdictions with no tax treaty %  _(Corporate Profit Tax Act (Zakon o porezu na dobit) — https://taxsummaries.pwc.com/croatia/corporate/withholding-taxes)_
- **Withholding tax on interest and royalties to non-residents** — 15% (general); 25% to non-cooperative jurisdictions % (may be reduced/exempt under EU Interest & Royalties Directive or a tax treaty) % (may be reduced/exempt under EU Interest & Royalties Directive or a tax treaty)  _(Corporate Profit Tax Act (Zakon o porezu na dobit) — https://taxsummaries.pwc.com/croatia/corporate/withholding-taxes)_
- **Withholding tax on certain services to non-residents** — 15% on market research, tax/business advisory and audit services (general) % ((approx — confirm scope)) % (approx — confirm scope)  _(Corporate Profit Tax Act (Zakon o porezu na dobit) — https://taxsummaries.pwc.com/croatia/corporate/withholding-taxes)_
- **Tax loss carryforward** — Losses may be carried forward for up to 5 years; no carryback  _(Corporate Profit Tax Act (Zakon o porezu na dobit) — https://taxsummaries.pwc.com/croatia/corporate/deductions)_
- **Corporate profit tax return (Form PD) deadline** — Within 4 months of fiscal year-end (by 30 April for calendar-year filers)  _(Corporate Profit Tax Act (Zakon o porezu na dobit) — https://taxsummaries.pwc.com/croatia/corporate/tax-administration)_
- **Corporate profit tax payment deadline** — Final liability due by the return deadline (30 April for calendar-year filers); monthly advance payments during the year based on prior return  _(Corporate Profit Tax Act (Zakon o porezu na dobit) — https://taxsummaries.pwc.com/croatia/corporate/tax-administration)_

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

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

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `hr-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/hr-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.