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

# Croatia Tax Overview

## Croatia Tax Overview

## Croatian tax system at a glance

- **Croatian tax system overview** — Croatia is an EU member state with a self-assessment tax system administered centrally, levying progressive personal income tax, corporate (profit) tax, and EU-harmonised VAT. The euro became the official currency on 1 January 2023.
- **Standard tax year** — Calendar year (1 January to 31 December); companies may apply for a different business year  _(Corporate Profit Tax Act (Zakon o porezu na dobit) — https://porezna-uprava.gov.hr/en/co-rporate-tax-information-on-the-general-rules-rates-taxpayer-withholding-tax-and-submitting-corporate-profit-tax-return/7321)_
- **Currency** — Euro (EUR), adopted 1 January 2023 (replacing the Croatian kuna)  _(Act on the Introduction of the Euro as the Official Currency in the Republic of Croatia)_
- **Tax authority** — Tax Administration (Porezna uprava), Ministry of Finance  _(General Tax Act (Opci porezni zakon) — https://porezna-uprava.gov.hr/en)_
- **Basis of taxation** — Residents taxed on worldwide income; non-residents taxed only on Croatian-source income  _(Income Tax Act (Zakon o porezu na dohodak) — https://taxsummaries.pwc.com/croatia/individual/residence)_
- **Headline personal income tax rates (annual income)** — Two progressive rates set by each local self-government unit within a 15%-33% band; default 20% / 30% where the local unit makes no choice % (lower rate up to EUR 60,000 annual base; higher rate above) %  _(Income Tax Act (Zakon o porezu na dohodak) — https://taxsummaries.pwc.com/croatia/individual/taxes-on-personal-income)_
- **Headline corporate (profit) tax rate** — 18% standard; 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)_
- **Does VAT exist?** — Yes — EU-harmonised VAT (PDV), standard rate 25% %  _(Value Added Tax Act (Zakon o porezu na dodanu vrijednost) — https://porezna-uprava.gov.hr/en/value-added-tax-h-e-reinafter-vat-information-on-the-general-rules-rates-and-exemptions-registering-for-and-paying-vat-obtaining-a-refund/7313)_
- **Corporate profit tax return deadline** — Within 4 months of fiscal year-end (30 April for calendar-year filers); Form PD  _(Corporate Profit Tax Act (Zakon o porezu na dobit) — https://taxsummaries.pwc.com/croatia/corporate/tax-administration)_
- **Annual personal income tax return deadline** — By the end of February of the following year; the Tax Administration also issues a special assessment for many taxpayers ((approx — confirm))  _(Income Tax Act (Zakon o porezu na dohodak) — https://taxsummaries.pwc.com/croatia/individual/tax-administration)_
- **Annual financial statements filing (FINA)** — By 30 April of the following year, filed with the Financial Agency (FINA)  _(Accounting Act (Zakon o racunovodstvu))_

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## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

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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-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/hr-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.