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Corporate tax: information on the general rules, rates, taxpayer, withholding tax and submitting corporate (profit) tax return 


  • Company and other legal and natural persons that are residents of the Republic of Croatia and perform their economic activity independently, permanently, and in order to gain profit, income, or revenue, or other business relevant benefits,
  • Domestic permanent establishment of a foreign entrepreneur (non-resident),
  • Natural persons who determine their income in the manner prescribed for self-employment activities pursuant to the regulations on income taxation or who are starting to perform a self-employment activity if they declare that they will pay corporate (profit) tax instead of income tax,
  • Natural persons who determine their income in the manner prescribed for self-employment activities pursuant to the regulations on income taxation if in the previous taxation period they generated a total receipt greater than EUR 995,421.06,
  • By way of derogation, state administration bodies, regional self-government authorities, local self-government authorities, 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 boards, sport clubs, sport societies and associations, trust funds and foundations, if performing economic activity, whose non-taxation would result in gaining of unjustified privileges on the market, are deemed corporate (profit) tax taxpayers for that activity,
  • Each entrepreneur or his legal successor who is not an entrepreneur listed above, and who is not an income tax taxpayer pursuant to the regulations on income taxation and whose profit is not taxed elsewhere.

Withholding tax on profits

  • The taxpayer of withholding tax on profits is the person who pays interest, dividends, profit shares, royalties and other intellectual property rights (reproduction rights, patents, licenses, copyrighted marks, designs or models, manufacturing procedure, production formulas, sketch, plan, industrial or scientific experience, and other similar rights) to foreign persons that are not natural persons, and who pays market research services, tax and business counselling, and auditing services to foreign persons.
  • Withholding taxable amount on profits is the gross amount of the fee that the domestic payer (or foreign payer for performances of foreign performers) pays to the non-resident – foreign recipient.

Taxable amount

  • is the profit that is assessed according to accounting regulations as the difference between revenue and expenditures before the calculation of corporate (profit) tax, increased and reduced according to the provisions of the Profit Tax Act.

Corporate tax rates

  • 10% if, during the taxation period, revenue has been generated up to EUR 995,421.06, or
  • 18% if, during the taxation period, revenue has been generated greater than EUR 995,421.06.

Withholding tax rates on profits

  • 15% except for dividends and shares in profit for which the withholding tax is paid at a rate of 10%.
  • 20% on all services and all types of remunerations that are subject to taxation when paid to persons having their head office or place of effective management, supervision of business, in the countries placed on the EU list of non-cooperative jurisdictions for tax purposes, with which the Republic of Croatia has no double taxation treaties applicable.
  • 10% for performances of foreign performers. 

Corporate (profit) tax return

  • Taxpayer submits a corporate (profit) tax return (PD Form) for the taxation period and pays corporate (profit) tax not later than four months following the end of taxation period in which corporate (profit) tax is being assessed.

The account for collecting corporate (profit) tax is HR1210010051863000160. ​​

Competent authority and regulations

Ministry of Finance, Tax Administration

Boškovićeva 5

10 000 Zagreb

+385 1 480 9000

Info: pisitenam.porezna-uprava.hr​​

Corporate Income Tax Act (Official Gazette 177/04, 90/05, 57/06, 146/08, 80/10, 22/12, 148/13, 143/14, 50/16, 115/16, 106/18, 121/19, 32/20, 138/20 and 114/22), Corporate Income Tax Act

Date of update: 16 February 2023​