Croatia Corporate Income Tax
Detailed corporate income tax rates and rules for Croatia in 2026.
Corporate TaxEUR
Croatia levies corporate income tax at 18%, with a reduced rate of 10% for companies with annual revenue up to €1 million. This low small business rate combined with eurozone membership makes Croatia attractive for SMEs.
Standard Rate
18%
Small Business Rate
10%
Additional Notes
Tax losses can be carried forward for 5 years. Croatia offers R&D incentives and investment incentives for projects in underdeveloped areas. The country implements EU Anti-Tax Avoidance Directives including interest limitation and CFC rules.
How Croatia Corporate Tax compares
Croatia’s corporate tax rate of 18% is the 151st highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Europe’s regional average of 19%.
Croatia
18%
Europe average
19%
Global average
22.2%
