Croatia

Corporate taxation

The corporate tax rate in Croatia is 20%. The general corporate profit tax rate is 18%. A 12% rate applies for enterprises with annual revenues up to HRK3 million. Various tax incentives are available and depend on the type, amount and location of the investment.

Transfer pricing

Even if there is no direct reference in Croatian legislation (in Profit Tax Act and Profit Tax Ordinance), in practice the Croatian Tax Administration uses the OECD Transfer Pricing Guidelines.

Links

• Transfer Pricing Country Profile
• Tax Administration
• Local Transfer Pricing Guidelines

Transfer Pricing Case Law

Case Name	Description	Date	Court	Keywords