THE CROATIAN TAX SYSTEM

 

1. NATIONAL TAXES ​

1.1 VALUE ADDED TAX

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​1.2 CORPORATE INCOME TAX (PROFIT TAX)

1.​​3 SPECIAL TAXES AND EXCISE DUTIES ​ ​

1.3.1 ​ Special taxes on motor vehicles

​1.3.2 The special tax on coffee and non-alcoholic beverages​

1.3.3 The tax on liability and comprehensive road vehicle insurance premiums​

1.3.4 Excise duties (system of excise duties levied on alcohol, alcoholic beverages, tobacco products, energy products and electricity)

​2. COUNTY TAXES

2.1 ​INHERITANCE AND GIFTS TAX​

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2.2 THE TAX ON ROAD MOTOR VEHICLES

2.​3 THE TAX ON VESSELS​

2.4 THE TAX ON COIN OPERATED MACHINES FOR GAMES FOR AMUSEMENT​

​3. CITY OR MUNICIPAL TAXES ​ ​ ​ ​

​3.1 SURTAX ON INCOME TAX

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3.2 ​​​THE CONSUMPTION TAX

3.3 TAX ON HOLIDAY HOUSES

3.4 TRADE NAME TAX

3.5 TAX ON THE USE OF PUBLIC LAND​

​4. JOINT TAXES ​

4.1 INCOME TAX​​

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4.2 ​REAL ESTATE TRANSFER TAX​

5. TAXES ON WINNINGS FROM GAMES OF CHANCE AND FEE FOR ORGANISING GAMES OF CHANCE ​ ​ ​ ​ ​

5.1 ​ ​LOTTERY GAMES​

5.1.1 Monthly fee for organising lottery games

5.1.2 Tax winnings from lottery games​

5.2 ​CASINO GAMES

5.3 ​BETTING GAMES

5.3.1 Fees for the organising betting games

5.3.2 ​ Tax on winnings from betting games

5.4 FEES FOR ORGANISING SLOT MACHINE GAMES

5.5 FEE FOR ORGANISING OCCASIONAL ONE-TIME GAMES OF CHANCE​

​6. FEE FOR ORGANISING AWARD GAMES

6.1 FEE FOR ORGANISING AWARD GAMES