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Inheritance and gifts tax: information on the general rules, rates and taxpayer  

Subject of taxation 

  • cash (irrespective of value),
  • pecuniary claims (irrespective of value),
  • securities (irrespective of value) and
  • movables (items that can be moved from one place to another without damaging their substance, such as machines, vehicles, vessels, aircrafts, furniture, paintings etc.) – if individual market value of movables is greater than HRK 50,000.00 on the date of assessment of the tax liability. 
Exceptionally, inheritance and gifts tax is not paid on inherited or gifted cash, pecuniary claims, securities and movables if another tax is charged for them under special regulation (for example, value added tax). 


  • is a natural and legal person who inherits, accepts as a gift or in other way acquires an item without compensation in the territory of the Republic of Croatia.

Inheritance and gifts tax rate

  • inheritance and gifts tax is paid at the rate of 4%. 

Taxable amount 

  • amount of cash and
  • market value of pecuniary claims and securities as well as movables on the date of tax assessment, following the deduction of debts and expenses related to the assets subject to the said tax.

Deadline for paying inheritance and gifts tax

  • 15 days from the date of notification of the decision on the assessment of that tax.

Lodging an appeal

  • ​An appeal can be lodged within 30 days from the date of receipt of the decision.

Competent authority and regulations

Ministry of Finance, Tax Administration

Boškovićeva 5

10 000 Zagreb

+385 1 480 9000

Info: pisitenam.porezna-uprava.hr​​​

Local Taxes Act (Official Gazette 115/16, 101/17), Local Taxes Act​

Date of update: 29 October 2020