Croatia
Manual
Value Added Tax (VAT)
Local Language:
Croatian
VAT Rates
Standard rate
25%
Reduced rate
13% and 5%
VAT rates in Croatia by product and service
The standard VAT rate is 25%. The standard VAT rate will generally apply to all goods and services for which no exemption or reduced VAT rate is provided.
The first reduced VAT rate is 13%. For example, this reduced VAT rate apply to hotel accommodation, certain publications in magazines and newspapers, some food products, child car seats, and catering services.
The second reduced VAT rate is 5%. This reduced rate will apply, to foodstuffs, books, medicines, certain types of scientific or cultural magazines, and cinema tickets, among others.
Finally, some supplies of goods or services are exempt from VAT, such as postal services, activities in the public interest, financial and real estate services, medical services and insurance operations.
