Croatia Value added tax (porez na dodanu vrijednost)
Croatia Value added tax (porez na dodanu vrijednost) is 25 percent, in force since 1 Mar 2012. Last checked against the official source on 31 Jul 2026.
Croatian VAT: standard rate plus reduced rates under the VAT Act, čl. 38.
| Current value | 25 percent |
|---|---|
| In force from | 2012-03-01 |
| Official source | Porezna uprava (Croatian Tax Administration), official PDV page — states the rates in force as 0%, 5%, 13% and 25%, and cites Zakon o porezu na dodanu vrijednost as amended: NN 73/13, 148/13, 143/14, 115/16, 106/18, 121/19, 138/20, 39/22, 113/22, 33/23, 114/23, 35/24, 152/24, 52/25, 151/25, 32/26; Constitutional Court rulings NN 99/13 and 153/13 |
| Last verified | 2026-07-31 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Standard rate 25%, read from the Croatian Tax Administration's own published PDV page rather than from a third-party digest. THE AUTHORITY LISTS FOUR RATES, NOT THREE: 0%, 5%, 13% and 25%. The 5% and 13% reduced rates and the 25% standard rate are as previously served; the 0% rate is newly recorded here and ITS SCOPE IS NOT SERVED - the authority's dedicated page for it resolves to a navigation entry rather than a document, so we can confirm the rate exists without being able to state what it covers. Do not infer the zero-rated basket. AMENDMENT CHAIN, now held in full: NN 73/13, 148/13, 143/14, 115/16, 106/18, 121/19, 138/20, 39/22, 113/22, 33/23, 114/23, 35/24, 152/24, 52/25, 151/25 and 32/26, plus Constitutional Court rulings NN 99/13 and 153/13. Fifteen amending acts, the most recent from 2026. WHY THE ORIGINAL ACT MUST NOT BE CITED AS CURRENT, and this is the trap that makes Croatian VAT easy to get wrong: the founding act NN 73/13 sets the reduced rate at 10% in Article 38(3). It is now 13%. Croatia publishes no official consolidated text of the VAT Act, so the original in the gazette is a fifteen-amendment-old snapshot, and any source quoting Article 38 from NN 73/13 as the law in force is quoting a superseded rate. The per-rate SCOPE lists — which goods and services sit at 5% and 13% — likewise cannot be taken from the founding act and are not restated here; the authority's rate summary is the basis for the rates themselves. The 25% standard rate has applied since 2012-03-01, predating the current act, which is why the effective date is earlier than the founding gazette reference.
Get it programmatically
curl https://euroref.dev/v1/hr/vat
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/hr/vat/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/hr/vatOther Croatia series: Policy interest rate · VAT registration threshold · National minimum wage (minimalna plaća) · Public holidays · Consumer price index (annual inflation) · Corporate income tax (porez na dobit) · Withholding tax rates · Personal income tax · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory default interest (zatezne kamate)
The same figure elsewhere: Cyprus · Czech Republic · Denmark · Estonia · Finland · all 34