How corporate tax works in Croatia
Croatia's corporate income tax is generally 10% for taxpayers with annual revenue below EUR 1 million and 18% for taxpayers at or above that threshold. Residents are taxed on worldwide profits and non-residents on Croatian-source profits.
2026 tax changes matter here. The latest amendments affected pension and investment funds, sponsorship deductions, foreign-tax-credit rules and some domestic related-party reporting, while the new fiscalisation regime expands e-invoicing and real-time reporting across B2B, B2G and, by 2027, broader business use cases.
Large multinational groups with consolidated revenue of at least EUR 750 million also need to check Croatia's 15% minimum global tax, including qualified domestic top-up-tax and related filing rules.
Tax rates at a glance
- Corporate income tax
- 10% / 18%Standard rates
- Small taxpayer rate
- 10%
- Large taxpayer rate
- 18%
- Minimum global tax
- 15%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
FoundersHolding companiesRegional operatorsInvestorsRemote teams
Watch out for
- VAT is 25%, and Croatia's 2026 e-invoicing and fiscalisation rules can create compliance work even if corporate tax is low.
- Employer health contributions are 16.5%, so labour costs can be materially higher than the headline CIT rate suggests.
- If your group is large enough for the minimum global tax rules, plan for filing and notification obligations early, not after year-end.
Frequently asked questions
Does Croatia have corporate income tax?
Yes. Croatia generally taxes companies at 10% below EUR 1 million of revenue and 18% at or above that level.
What changed in Croatia corporate tax for 2026?
The 2026 changes include updated corporate tax administration rules, plus the wider fiscalisation and e-invoicing rollout for domestic transactions.
Do foreign companies pay Croatian corporate tax?
Non-residents are taxed on Croatian-source profits, usually through permanent establishment or similar rules.