Hr Tax Overview

---
name: hr-tax-overview
description: "Tax overview for Croatia for tax year 2026: the starting point before any Croatian tax question. Covers the tax year, the euro, the Tax Administration (Porezna uprava), residence and worldwide income, personal income tax with two local rates inside legal ranges (default 20% and 30%, band EUR 60,000 a year) and the EUR 600 monthly allowance, 12% tax on dividends and interest, profit tax at 10% or 18% split at EUR 1,000,000 of revenue, VAT at 25%, 13% and 5% with the EUR 60,000 registration limit, social contribution rates, and the main 2026 filing dates (DOH, PD, PO-SD, FINA statements). Trigger on: Croatia tax overview, Croatian tax system, porezni sustav Hrvatska, taxes in Croatia, how is Croatia taxed. Out of scope, see the domain skills: croatia-income-tax, hr-corporate-income-tax, croatia-vat-return, croatia-social-contributions, croatia-payroll, hr-cross-border, hr-transfer-pricing, croatia-tax-optimization."
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: "2026"
  last_updated: "2026-10-30"
---

# Croatia Tax Overview

Tax year 2026. Every figure below is taken from the consolidated texts in the Tax Administration's register of regulations or from Narodne novine, read on 2026-10-30. Where a domain skill in this pack covers a point in depth, the link is given and that skill wins if the two ever differ.

## Croatian tax system at a glance

- **Croatian tax system overview.** Croatia is an EU member state. The main taxes are personal income tax (porez na dohodak), profit tax (porez na dobit) and VAT (porez na dodanu vrijednost, PDV), plus mandatory social contributions (doprinosi). Laws are published in Narodne novine; the Tax Administration keeps consolidated texts in its register of regulations. Detail: [croatia-income-tax](croatia-income-tax.md), [hr-corporate-income-tax](hr-corporate-income-tax.md), [croatia-vat-return](croatia-vat-return.md), [croatia-social-contributions](croatia-social-contributions.md).
- **Standard tax year.** Income tax is set and paid for the calendar year (Income Tax Act art. 7(1)). Profit tax is set for a period that is as a rule the calendar year; the Tax Administration can, on request, approve a different period of no more than 12 months, which the company then cannot change for three years (Profit Tax Act art. 29(1), (2)).
- **Currency.** Euro (EUR). The kuna was replaced by the euro under the Act on the Introduction of the Euro as the Official Currency (Zakon o uvođenju eura kao službene valute u Republici Hrvatskoj, NN 57/22). The euro became the official currency and legal tender on 1 January 2023, at a fixed conversion rate of 7.53450 kuna to one euro (Government decision NN 85/22, point II). All amounts in the 2026 tax laws are in euro.
- **Tax authority.** Assessment and collection of taxes, and the application of tax treaties, are carried out by the Ministry of Finance through its administrative bodies (General Tax Act art. 51(1)); for these taxes that is the Tax Administration (Porezna uprava). Returns go through ePorezna.
- **Basis of taxation.** An individual is resident if he or she has a domicile (prebivalište) or habitual abode (uobičajeno boravište) in Croatia (Income Tax Act art. 3(1)). A resident is taxed on income earned in Croatia and abroad (worldwide income); a non-resident only on income earned in Croatia (art. 6(1), (2)). Company residence, permanent establishment and withholding on payments abroad are in [hr-cross-border](hr-cross-border.md).
- **Headline personal income tax rates (annual income).** Two rates: the lower rate on the annual base up to EUR 60,000 and the higher rate on the part above (art. 19). Each local unit sets its own two rates inside ranges in the law: municipality 15% to 20% and 25% to 30%; town 15% to 21% and 25% to 31%; large town or county seat 15% to 22% and 25% to 32%; City of Zagreb 15% to 23% and 25% to 33% (art. 19.a(2)). Where a local unit made no decision, the rates are 20% and 30% (art. 19.a(5)). The tax belongs to the local unit of the taxpayer's domicile or habitual abode (art. 1(2)). The 2026 rate of each town is in [croatia-income-tax](croatia-income-tax.md).
- **Personal allowance.** EUR 600 for each month of the tax year (art. 14(1)), raised for dependants by coefficients: dependent close family member and first child 0.5 (EUR 300), second child 0.7 (EUR 420), third child 1.0 (EUR 600) a month (art. 14(3)).
- **Tax on capital income.** Interest is taxed by withholding at 12% (art. 70(1)), and dividends and profit shares at 12% (art. 70(19)).
- **Headline corporate (profit) tax rate.** 10% where revenue in the tax period is up to EUR 1,000,000; 18% where it is above EUR 1,000,000 (Profit Tax Act art. 28).
- **Does VAT exist?** Yes, EU-harmonised VAT (PDV). Standard rate 25% (VAT Act art. 38(1)); reduced rates of 13% (art. 38(3)) and 5% (art. 38(2)). A business established in Croatia whose domestic turnover in the year was not above EUR 60,000 is exempt from charging VAT (art. 90(1)). Detail and the lists of goods and services at each rate: [croatia-vat-return](croatia-vat-return.md).
- **Social contributions.** Employees pay pension contributions of 15% (Pillar I) and 5% (Pillar II), or 20% if they are only in Pillar I (Contributions Act art. 13(1), 17(1)). Health insurance is 16.5% (art. 14(1)). Detail, bases and reliefs: [croatia-social-contributions](croatia-social-contributions.md) and [croatia-payroll](croatia-payroll.md).
- **Corporate profit tax return deadline.** The PD return is filed no later than four months after the end of the tax period, and the tax shown is due on the last day of that period (Profit Tax Act art. 35(1), (2)). For a calendar-year company that is 30 April 2027 for 2026. The return is filed electronically (art. 35(3)), with the balance sheet and profit and loss account (art. 35(6)).
- **Annual personal income tax return deadline.** The self-employed who keep books (and seafarers in international shipping) must file the annual return (DOH) (art. 48(1)) by the end of February for the previous year (art. 50(2)). When the last day falls on a Sunday or holiday the deadline moves to the next working day (General Administrative Procedure Act art. 81(2), applied by General Tax Act art. 4), so for 2026 the DOH is due Monday 1 March 2027. For employees and others not obliged to file, the Tax Administration runs a special procedure on its own data (art. 51(1)) and sends a provisional decision by 30 June (art. 54(2)); an objection can be filed by 31 July (art. 54(3)).
- **Lump-sum trades (paušalni obrt).** A trade not in VAT with receipts not above the VAT registration amount can choose to pay income tax at 12% on a deemed income set by bands (art. 82(1), (6)). Its annual report (PO-SD) is due within 15 days after the year ends (art. 82(6)), so by 15 January 2027 for 2026. The bands are in [croatia-income-tax](croatia-income-tax.md) and [croatia-tax-optimization](croatia-tax-optimization.md).
- **Annual financial statements filing (FINA).** Companies, branches of foreign businesses, credit unions and any person that pays profit tax on its whole activity (Accounting Act art. 4(2), (3)) file the balance sheet, profit and loss account and additional data for statistical purposes with the Financial Agency (FINA) by 30 April for the previous calendar year (art. 50(1)). An obrt taxed under income tax is not in that list. Companies, branches and credit unions also file their statements for public disclosure, with the audit report where one is required, no later than six months after the end of the business year; consolidated statements are due within nine months (art. 47(1), (5)). A calendar-year company that files the public-disclosure statements with the additional data by 30 April meets both duties at once (art. 50(2)).

## Where the detail lives

| Topic | Skill |
|---|---|
| Personal income tax, allowances, local rates, paušalni obrt, capital income | [croatia-income-tax](croatia-income-tax.md) |
| Profit tax, add-backs, depreciation, losses, advances | [hr-corporate-income-tax](hr-corporate-income-tax.md) |
| VAT registration, rates, returns, e-invoicing | [croatia-vat-return](croatia-vat-return.md) |
| Contributions and their 2026 bases | [croatia-social-contributions](croatia-social-contributions.md) |
| Employee gross to net, JOPPD | [croatia-payroll](croatia-payroll.md) |
| Non-residents, treaties, withholding, exit tax | [hr-cross-border](hr-cross-border.md) |
| Related-party pricing | [hr-transfer-pricing](hr-transfer-pricing.md) |
| Legal ways to lower the tax bill | [croatia-tax-optimization](croatia-tax-optimization.md) |
| Choosing and forming a company | [hr-company-formation](hr-company-formation.md) (still carries 2025 content) |

## Sources

| Source | URL | Read on |
|---|---|---|
| Zakon o porezu na dohodak, consolidated text NN 115/16 to 152/24, in force from 1 January 2025 (Tax Administration register, node 3) (art. 1, 3, 6, 7, 14, 19, 19.a, 48, 50, 51, 54, 70, 82) | https://porezna-uprava.gov.hr/Propisi | 2026-10-30 |
| Zakon o porezu na dobit, consolidated text NN 177/04 to 151/25 (register, node 1641) (art. 28, 29, 35) | https://porezna-uprava.gov.hr/Propisi | 2026-10-30 |
| Zakon o porezu na dodanu vrijednost, NN 73/13 to 48/26 (register, node 1651) (art. 38, 90) | https://porezna-uprava.gov.hr/Propisi | 2026-10-30 |
| Zakon o doprinosima, consolidated text (register, node 3119) (art. 13, 14, 17) | https://porezna-uprava.gov.hr/Propisi | 2026-10-30 |
| Opći porezni zakon, consolidated text NN 115/16 to 151/25, in force from 1 January 2026 (register, node 3155) (art. 4, 51) | https://porezna-uprava.gov.hr/Propisi | 2026-10-30 |
| Zakon o općem upravnom postupku, consolidated text NN 47/09, 110/21 (register, node 3162) (art. 81) | https://porezna-uprava.gov.hr/Propisi | 2026-10-30 |
| Zakon o računovodstvu, consolidated text NN 85/24 to 59/26 (register, node 3223) (art. 4, 47, 50) | https://porezna-uprava.gov.hr/Propisi | 2026-10-30 |
| Zakon o uvođenju eura kao službene valute u Republici Hrvatskoj, NN 57/22 | https://narodne-novine.nn.hr/clanci/sluzbeni/2022_05_57_803.html | 2026-10-30 |
| Odluka o objavi uvođenja eura kao službene valute u Republici Hrvatskoj, NN 85/22 (point II) | https://narodne-novine.nn.hr/clanci/sluzbeni/2022_07_85_1302.html | 2026-10-30 |
| Tax Administration, Corporate tax information (English) | 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 | 2026-10-30 |
| Tax Administration, Obrtnici paušalisti | https://porezna-uprava.gov.hr/hr/obrtnici-pausalisti/4564 | 2026-10-30 |

Not yet confirmed: the 2026 rates chosen by each local unit are not repeated here (see croatia-income-tax); hr-company-formation still carries 2025 content.

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

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-30. 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.