THE CROATIAN TAX SYSTEM

1. NATIONAL TAXES	1.1 VALUE ADDED TAX
	1.2 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
	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
	3.2 THE CONSUMPTION TAX
	3.3 TAX ON HOLIDAY HOUSES
	3.4 TAX ON THE USE OF PUBLIC LAND
	3.5 REAL ESTATE TRANSFER TAX
4. JOINT TAXES	4.1 INCOME 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 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 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