# Taxation in Croatia

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Proportional :
Collection
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Private tax collection :
Noncompliance
Legal tax avoidance
Base erosion and profit shifting (BEPS)
Double Irish
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CAIA
Dutch Sandwich
Tax credit
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Taxpayer groups
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Tax resistance
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Unreported employment
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Financial Secrecy Index
Major examples
Ireland as a tax haven
Ireland v. Commission
Leprechaun economics
Liechtenstein tax affair
Luxembourg Leaks
Offshore Leaks
Paradise Papers
Panama Papers
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United States as a tax haven
Panama as a tax haven :
Types
Direct
Indirect
Per unit
Ad valorem
Aviation
Airport improvement
Landing
Solidarity
Capital gains
Expatriation
Consumption
Departure
Hotel
Sales
Stamp
Television
Tourist
Value-added
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Carbon
Eco-tariff
Landfill
Natural resources consumption
Severance
Steering
Stumpage
Excise
Alcohol
Cigarette
Fat
Meat
Sin
Sugary drink
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General
Georgist
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Gross receipts
Hypothecated
Income
Inheritance (estate)
Land value
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Payroll
Pigouvian
Property
Resource rent
Single
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Turnover
Use
User charge/fee
Congestion
Fuel
Road/GNSS
Toll
Vehicle miles traveled
Corporate profit
Excess profits
Windfall
Negative (income)
Wealth :
International
Financial transaction tax
ATTAC
Currency transaction tax
European Union Common Consolidated Corporate Tax Base (CCCTB)
Global minimum corporate tax rate
Robin Hood tax
Tobin tax
Spahn tax
Tax equalization
Tax treaty
Exchange of Information
Permanent establishment
Transfer pricing
European Union FTT
Foreign revenue rule :
Trade
Custom
Duty
Tariff
Import
Export
Tariff war
Free trade
Free-trade zone
Trade agreement
ATA Carnet :
Research
Academic
Mihir A. Desai
Dhammika Dharmapala
James R. Hines Jr.
Ronen Palan
Joel Slemrod
Gabriel Zucman
Advocacy groups
Institute on Taxation and Economic Policy (ITEP)
Oxfam (UK)
Tax Foundation (US)
Tax Justice Network (TJN)
Tax Policy Center (US) :
Religious
Church tax
Eight per thousand
Teind
Tithe
Fiscus Judaicus
Leibzoll
Temple tax
Tolerance tax
Jizya
Kharaj
Khums
Nisab
Zakat :
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List of countries by tax rates
Tax revenue to GDP ratio
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Sweden
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Taiwan
Tanzania
United Arab Emirates
United Kingdom
United States
Uruguay :
Business portal
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vte :
Taxes in Croatia are levied by both the central and the regional governments. Tax revenue in Croatia stood at 37.8% of GDP in 2017. The most important revenue sources are income taxes, social security contributions, corporate tax and the value added tax, which are all applied on the national level.
Income tax in Croatia is determined by the amount of income and place of residence. The tax is levied at a lower or higher rate defined by the government and determined by the local government unit. The threshold between the lower and higher rates is set at an annual income of EUR 50,400 (monthly income EUR 4,200).
| Residence | Lower rate | Higher rate |
| Municipality | 15% - 20% | 25% - 30% |
| City with less than 30,000 residents | 15% - 21% | 25% - 31% |
| City with more than 30,000 residents | 15% - 20% | 25% - 32% |
| City of Zagreb | 15% - 23% | 25% - 33% |
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.
Employment Income is subject to social security, at a rate of 16.5% for the employer and 20% for the employee.
| Insurance policy | Employee % | Employer % |
| Pension Fund | 15% | - |
| Capital savings | 5% | - |
| Health | - | 16.5% |
| Total | 20.0% | 16.5% |
Corporate tax depends on the revenue the company earns.
| Revenue | Rate |
| Less than 1,000,000.00 EUR | 10% |
| More than 1,000,000.00 EUR | 18% |
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.