INHERITANCE AND GIFTS TAX
Natural and legal persons who inherit, receive as a gift or in other way acquire assets without compensation which is subject to inheritance and gifts tax.
TAX BASE / SUBJECT OF TAXATION
Amount of cash and market value of pecuniary claims and securities as well as movables on the date of tax assessment, following the deduction of debts and expenses related to the assets subject to the said tax.
It is paid for cash, pecuniary claims and securities and movables if individual market value amounts to more than HRK 50,000.00 on the date of tax assessment.
RATE / AMOUNT
Inheritance and gifts tax is paid at the rate of 4%.
Local Taxes Act, Official Gazette 115/16, 101/17