Tax Rates in Croatia (2026): Income Tax, Corporate Tax & VAT

Headline tax rates that matter when you buy, rent out or hold property through a company in Croatia, with their history and a comparison with Southern Europe.

Top personal income tax rate
30.0%
2024
Corporate income tax rate
18.0%
2026
VAT / sales tax (standard rate)
25.0%
2026

Tax rate history in Croatia

Headline tax rates by year

Current headline rates

IndicatorValueYear
Top personal income tax rateHighest statutory marginal rate on personal income30.0%2024
Corporate income tax rateHeadline statutory corporate income tax rate18.0%2026
VAT / sales tax (standard rate)Standard value-added or sales tax rate25.0%2026
YearTop personal income tax rateCorporate income tax rateVAT / sales tax (standard rate)
2026—18.0%25.0%
202430.0%18.0%25.0%
202330.0%18.0%25.0%
202230.0%18.0%25.0%
202130.0%18.0%25.0%
202036.0%18.0%25.0%
201936.0%18.0%25.0%
201836.0%18.0%25.0%
201736.0%20.0%25.0%
201647.2%20.0%25.0%

Property-specific taxes (transfer tax or stamp duty, annual property tax, capital gains on sale and withholding on rent paid to non-residents) vary by region and buyer status and are not included in these headline figures — see the Croatia buying guide.

Croatia vs Southern Europe: tax comparison

Top personal income tax rate (lowest first)
CountryTop personal income tax rateCorporate income tax rateVAT / sales tax (standard rate)
Croatia30.0%18.0%25.0%
Albania23.0%15.0%20.0%
Bosnia and Herzegovina10.0%10.0%17.0%
Greece44.0%22.0%24.0%
Italy43.0%24.0%22.0%
Kosovo10.0%10.0%18.0%
Malta35.0%35.0%18.0%
Montenegro15.0%15.0%21.0%
North Macedonia10.0%10.0%18.0%
Portugal48.0%19.0%23.0%
Serbia10.0%15.0%20.0%
Slovenia50.0%22.0%22.0%

Related

Current rates: PwC Worldwide Tax Summaries (taxsummaries.pwc.com), as last reviewed by PwC. Earlier years: Trading Economics. Rates are statutory headline rates; surcharges, regional taxes and special regimes may apply.