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8.1.2. Other Taxes

The following table provides an overview of other taxes that may be imposed on a company doing business in the country.

Tax Type Rate(s) Notes
Capital Duty N/A N/A
Payroll Tax Varies Employers are required to withhold tax from the gross salaries of the employees at applicable rates.
Social Security Employer Contribution 16.5% Employer contributions consist of a contribution for health insurance, unemployment insurance and workplace health protection. Employer contribution towards health insurance is 16.5% (increased from 15% effective 1 January 2019).Effective 1 January 2019, unemployment insurance and health protection at work is abolished. Effective 1 January 2021, the mandatory minimum and maximum social security (insurance) contribution basis caps are set at HRK 3,488.78 and HRK 55,086.00, respectively, and the annual maximum basis cap is set at HRK 661,032.
Social Security Employee Contribution 20% Employee contributions include a pension contribution at a rate of 20% of gross salary The contribution is withheld and remitted by the employer.
Property Tax N/A There is no property tax in Croatia
Transfer Tax 3% The acquisition of real property is subject to tax at the rate of 3% (4% until 31 December 2018) based on the market value of the property on the contract date. The tax is paid by the acquirer.
Stamp Duty Nil There are no stamp duties in Croatia.
Excise Taxes Varies Croatia levies excise and other special taxes on a number of products. The taxes are payable by the producer or importer.
Customs Duty Varies Certain inbound goods from non-EU countries are subject to customs duty in Croatia based on the EU-customs duty scheme.
Chamber of Commerce Contribution Varies Employers in Croatia are required to pay a contribution to the Croatian Chamber of Commerce. The amount varies depending on the size of the company.