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THE CROATIAN TAX SYSTEM
1. NATIONAL TAXES |
1.1 VALUE ADDED TAX |
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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 |
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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 TAX ON THE USE OF PUBLIC LAND |
3.5 REAL ESTATE TRANSFER TAX |
4. JOINT TAXES |
4.1 INCOME TAX |
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5. TAXES ON WINNINGS FROM GAMES OF CHANCE AND FEE FOR ORGANISING GAMES OF CHANCE
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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 |
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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 |
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5.5 FEE FOR ORGANISING OCCASIONAL ONE-TIME GAMES OF CHANCE |
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6. FEE FOR ORGANISING AWARD GAMES |
6.1 FEE FOR ORGANISING AWARD GAMES
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