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Inheritanc​e and gifts tax: information on the general rules, rates and taxpayer  

Subje​​ct 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 ​6.700,00​​ eura 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). 


Tax​​​payer 

  • i​s a natu​​ral 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.


Inhe​​​ritance and gifts tax rate

  • inher​itance and gifts tax is paid at the rate of 4%. 

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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.​

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​​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, 114/22, 114/23 and 152/24 )


Date of update: 8. January  2025​