TAX ON WINNINGS FROM BETTING GAMES

 
TAXPAYER Natural person winning gains from betting games.
WHO IS LIABLE TO CALCULATE, WITHHOLD AND PAY IN THE TAX
​ Operator of the betting game.
​TAXABLE BASIS 1. Winnings ranging from HRK 30,000.00 to HRK 500,000.00
2. Winnings exceeding HRK 500.000,00
​RATE 1. ​15% on winnings ranging from HRK 30,000.00 to HRK 500,000.00
2. 20% on winnings exceeding HRK 500.000,00
​TAX REGULATIONS ​Act on games of chance (official gazette of RC Narodne novine no. 87/09).
Ordinance on mandatory records for calculating fees from games of chance (official gazette of RC Narodne novine no. 8/10).