Taxation in Croatia
|An aspect of fiscal policy|
Taxes in Croatia is levied by both the central and the regional governments. Tax revenue in Croatia stood at 26.6% of GDP in 2013. Most important revenue sources, include the income tax, Social security contributions, corporate tax and the value added tax, which are all applied on the national level.
|In between 0 HRK and 26,400 HRK||12%|
|In between 26,400 HRK and 105,600 HRK||25%|
|In excess of 105,600 HRK||40%|
VAT in Croatia is levied at three different rates. The standard rate is 25 percent, two reduced rates are 13 and 5 percent apply on different goods and services. The 13% rate apply for newspapers, magazines, bread and milk; books and scientific journals, hotels and medicines.
|Insurance policy||Total||Employee %||Employer %|
|Contribution for employees with disabilities||0.1%||-||0.10%|
|Contributions against injury at work||0.50%||-||0.50%|
Corporate tax is levied at a flat rate of 20%. Certain expenses are tax deductible for businesses including personal means of transportation. Resident businesses are taxed on worldwide income, while foreign companies in Croatia are taxed on profits earned in Croatia.
- "Tax GDP".
- "Income Tax Croatia - 2014".
- "VAT in Croatia - KPMG" (PDF).
- "VAT - 2014" (PDF).
- "KPMG - Social Security".
- "KPMG - Tax Card 2013" (PDF).