Croatia

Corporate taxation

The corporate tax rate in Croatia is

2013 20.00%
2014 20.00%
2015 20.00%
2016 20.00%
2017 20.00%
2018 18.00%
2019 18.00%
2020 18.00%
2021 18.00%

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 Case Law

Case NameDescriptionDateCountriesKeywords