Croatia — Tax: Corporate Tax

Key facts

• Combined statutory corporate income tax rate (national plus sub-national): 18% (2026)
• Central government rate: 18% (2026)

Steps

1. Step 1: Register with the Croatian Tax Authority — To register a company in Croatia, you must submit an application to the Croatian Tax Authority, accompanied by the necessary documents, including the company's articles of association and a proof of payment for the company's tax ID number.
2. Step 2: Obtain a Tax ID Number — You must apply for a tax ID number (OIB) from the Croatian Tax Authority, which is required for all companies in Croatia.
3. Step 3: File Tax Returns — Companies in Croatia must file annual tax returns with the Croatian Tax Authority, which must include financial statements and a detailed breakdown of the company's income and expenses.

Costs

• Company registration fee: HRK 100-500
• Tax ID number (OIB) application fee: HRK 50-100
• Annual tax return filing fee: varies

Timelines

• Company registration: 2-6 weeks
• Obtaining a tax ID number (OIB): 1-2 weeks
• Filing annual tax returns: 2-4 weeks

Required documents

• Company articles of association
• Proof of payment for the company's tax ID number
• Financial statements
• Detailed breakdown of income and expenses

Common mistakes

• Failing to register with the Croatian Tax Authority in a timely manner
• Incorrectly applying tax rates or exemptions
• Failing to obtain a tax ID number (OIB) for the company

What this figure does not cover

This is the headline statutory rate. Deductions, reduced rates for particular sectors or regions, minimum taxes, local business taxes, withholding taxes and registration or filing procedures are not covered here. Check the national tax authority for your situation.