​​TAX ON SLOT MACHINE GAMES

TAXPAYER

Legal and natural person who places slot machines in use in gaming arcades, hospitality facilities, public facilities and other public spaces.

TAX BASE / SUBJECT OF TAXATION

Slot machines (other than billiards with a stamp of the Croatian Billiard Association).

RATE / AMOUNT

HRK 100.00 (13, 27 eura) monthly per machine.

REGULATIONS

Ordinance on gambling operations, Official Gazette 1/17
Ordinance on technical compliance of slot machines, Official Gazette 1/17
Local Taxes Act, Official Gazette 115/16, 101/17 ​