Business
Croatia — Business: Annual Compliance
Croatian taxpayers file annual financial statements with FINA by 30 April for the previous year and the profit tax return within four months of period end.
VerifiedGovernment / official sourceFINA / Tax Administration — annual financial statements and profit tax returnLast reviewed: 2026-10-23
Key facts
- All legal and natural persons liable for income tax must submit a balance sheet, income statement and additional data to the annual financial statements registry (RGFI) by 30 April for the previous calendar year.
- The profit tax return (Form PD) is due no later than four months after the end of the tax period, end of April for a calendar year.
- Profit tax is 10% on revenues up to EUR 1,000,000 and 18% on revenues of EUR 1,000,000 or more per Invest Croatia (a page about 114 days old).
- Employer registration and HZMO contribution rules were not covered in these sources.
Steps
- Register with the Commercial Court — All businesses must register with the Commercial Court within 30 days of establishing their business.
- File Annual Tax Returns — Businesses must file their annual tax returns with the Croatian Tax Administration within specific deadlines.
- Submit Financial Statements — Businesses must submit their financial statements to the relevant authorities, but specific requirements are not well-documented.