|1. A company or another legal or natural person who is a resident of the Republic of Croatia performing its business activity independently, permanently or for the sake of achieving profit, income or revenue or other business relevant benefits,|
|2. A business unit of a foreign entrepreneur in the country (non-resident),|
|3. A tax payer is also a natural person who generates income according to the regulations on income taxation if it states that it will pay profit tax instead of income tax,|
4. A tax payer is also a natural person who generates income from crafts or activities equal to crafts according to the regulations on income taxation:
a) if in the previous tax period it generated a total revenue higher than HRK 3,000,000.00, or
b) if it fulfils two of the following three conditions:
– in the previous taxation period, it generated income above HRK 400,000.00,
– has long-term assets in the value above HRK 2,000,000.00,
– in the previous taxation period it has employed more than 15 employees on average.
|5. Exceptionally, state administration bodies, bodies of regional self-government, local self-government bodies, the Croatian National Bank, state institutions, institutions of units of regional self-government, institutions of units of local self-government, state institutes, religious communities, political parties, trade unions, chambers, associations, artistic associations, voluntary firemen associations, technical culture associations, tourist associations, sports clubs, sports associations and organisations, trust funds and foundations, if performing a business activity and if non-taxation of the activity would lead to the acquisition of unjustified privileges on the market, are profit tax payers for that activity. |
|6. Any entrepreneur who does not belong within the entrepreneurs listed in items 1-5 and who is not an income tax payer according to the regulations on the income taxation and whose profit is not taxed elsewhere.|
Local payer paying interest, dividend, profit share, intellectual property rights and other intellectual property rights (right to reproduction, patents, licences, trademark, design or model, production procedure, production formula, draft, plan, industrial or scientific experience and other similar rights) to foreign persons who are not natural persons and paying market research services, services of taxation and business counselling and auditing services to foreign persons; and who pays all types of services paid to persons with a seat or place of actual administration or supervision of business in the countries that are considered tax havens or financial centres, except for EU member states, and states with which the Republic of Croatia has concluded and applies treaties on the avoidance of double taxation and the state is published in the List of countries adopted by the minister of finance and published on the website of the Ministry of Finance and the Tax Administration of the Republic of Croatia.
|The profit that is established according to the accounting regulations as a difference in revenue and expenditures before the profit tax calculation, increased and reduced according to the provisions of the Profit tax law.|
|Gross amount of the fee that the local payee pays to the non-resident - foreign recipient. |
1. 12% if, during the taxation period, revenue has been generated up to HRK 3,000,000.00, or
2. 18% if, during the taxation period, revenue has been generated equal or higher than HRK 3,000,000.01.
|15% except for the dividend and share in profit to which the taxation after deduction is paid at a rate of 12%.|
20% on all types of services paid to persons with a seat or place of actual management, i.e. business supervision in countries that are considered tax havens or financial centres, except for EU member states, and states with whom the Republic of Croatia has concluded and applies treaties on the avoidance of double taxation and the state is published in the List of countries adopted by the minister of finance and published on the website of the Ministry of Finance and the Tax Administration of the Republic of Croatia.
||Profit tax law (Official Gazette 177/04, 90/05, 57/06, 146/08, 80/10, 22/12, 148/13, 143/14, 50/16, 115/16) |
|Ordinance on the profit tax (Official Gazette 95/05, 133/07, 156/08, 146/09, 123/10, 61/12, 146/12, 160/13, 12/14, 157/14, 137/15, 1/17)|