The corporate tax rate in Croatia is 20%. The general corporate profit tax rate is 18%. A 12% rate applies for enterprises with annual revenues up to HRK3 million. Various tax incentives are available and depend on the type, amount and location of the investment.
Even if there is no direct reference in Croatian legislation (in Profit Tax Act and Profit Tax Ordinance), in practice the Croatian Tax Administration uses the OECD Transfer Pricing Guidelines.