Accountancy in Croatia

>> Allowances in Croatia

The Corporate income tax Law contains incentives available to all taxpayers, including:

  • The ability to double depreciation rates (if the same rates are used for both accounting and tax purposes); and

Investment incentives

Specific, investment incentives are provided for taxpayers which satisfy certain criteria based on the following legislation:

  • Corporate Profit Tax Law (double depreciation rates, incentives for re-investment of profit);
  • Training and Education Incentives Law (an additional CPT deduction of up to 100% of certain education and training expenses);
  • Law on Scientific Activities and Higher Education (an additional CPT deduction of up to 150% of certain research and development expenses);
  • Law on Investment Promotion and Improvement of the Investment Environment (reduced CPT rates, cash payments, etc.);
  • Other

 


Latest version updated 5th April 2019

Country Breakdown

4.171

Million

Population

kn

Croatian Kuna

Currency

$ 50.43

Billion

GDP

56,594

km2