Croatia VAT Calculator
How Much Is VAT in Croatia?
The standard VAT rate in Croatia is 25% in 2026. Other rates: 13% — Accommodation, restaurant and catering services (excluding alcohol), newspapers and magazines, water supply, electricity, waste collection, children's car seats, menstrual products; 5% — Bread, milk, fresh meat and fish, fruit, vegetables, eggs, edible oils, baby food, books, medicines, medical devices, cinema, concert and sports tickets; 5% — Natural gas, district heating, firewood, pellets, briquettes and wood chips until 31 March 2027 (then 13% unless extended); 0% — Supply and installation of solar panels on private homes and public-interest buildings; exports and intra-EU B2B supplies. Locally the tax is called Porez na dodanu vrijednost (PDV). Among the 27 EU member states, standard VAT ranges from 17% in Luxembourg to 27% in Hungary.
How to calculate Croatia VAT
To add 25% VAT to a net (tax-exclusive) price, multiply it by 1.25. To remove VAT from a gross (tax-inclusive) price, divide it by 1.25.
- Add VAT: EUR 100 net × 1.25 = EUR 125 gross (that is EUR 25 of VAT)
- Remove VAT: EUR 125 gross ÷ 1.25 = EUR 100 net (that is EUR 25 of VAT)
Use the Croatia VAT calculator above for any amount, or compare Croatia with every other country in our VAT rates by country table.
Croatia VAT Rates Overview
Every VAT rate currently in force in Croatia
Current VAT Rates (2026)
| Rate type | Rate | Applies to |
|---|---|---|
| Standard rate | 25% | Most goods and services, including alcoholic drinks served in restaurants |
| Reduced rate | 13% | Accommodation, restaurant and catering services (excluding alcohol), newspapers and magazines, water supply, electricity, waste collection, children's car seats, menstrual products |
| Reduced rate | 5% | Bread, milk, fresh meat and fish, fruit, vegetables, eggs, edible oils, baby food, books, medicines, medical devices, cinema, concert and sports tickets |
| Temporary reduced rate | 5% | Natural gas, district heating, firewood, pellets, briquettes and wood chips until 31 March 2027 (then 13% unless extended) |
| Zero rate | 0% | Supply and installation of solar panels on private homes and public-interest buildings; exports and intra-EU B2B supplies |
VAT History and Local Rules in Croatia
How the rates got here, and country-specific points to watch
Key VAT milestones
- 2026: Fiscalisation 2.0: mandatory B2B e-invoicing and real-time reporting started on 1 January
- 2025: Registration threshold raised from EUR 40,000 to EUR 60,000
- 2023: Croatia adopted the euro and introduced a 0% rate for solar panel installation
- 2013: Croatia joined the EU
- 2012: Standard rate raised from 23% to 25%
- 2009: Standard rate raised from 22% to 23%
- 1998: VAT introduced at a standard rate of 22%
Is the VAT rate the same everywhere in Croatia?
Yes. The same VAT rates apply throughout Croatia, including all Adriatic islands, and there are no regional rates or special VAT territories.
Good to know
Croatia has one of the highest standard rates in the EU at 25%. Tourism gets a lot of reduced rates: accommodation and restaurant food are taxed at 13%, but alcoholic drinks stay at 25%.
Fiscalisation 2.0 started on 1 January 2026. VAT-registered businesses must now send and receive structured e-invoices for domestic B2B sales, and invoice data is reported in real time. All businesses must be able to receive e-invoices. The obligation extends to entities outside the VAT system from 2027.
The 5% rate on gas, heating and firewood is a temporary anti-inflation measure. It has been extended to 31 March 2027.
Zero-Rated and Exempt Supplies in Croatia
The difference matters: zero-rating keeps input-VAT recovery, exemption does not
Zero-rated supplies (0%)
VAT is charged at 0%, but the seller can still recover input VAT on related costs:
- Exports of goods outside the EU
- Intra-EU supplies of goods to VAT-registered customers
- International transport services
- Supply and installation of solar panels on residential and public-interest buildings
VAT-exempt supplies
No VAT is charged, and the seller generally cannot recover input VAT on related costs:
- Banking and credit services
- Insurance and reinsurance
- Residential property rental
- Medical and hospital care
- Education and certain cultural services
- Universal postal services
- Supplies of used buildings and land (other than building land)
Croatia VAT Registration & Compliance
Key facts for businesses registering for and reporting VAT in Croatia.
| Local name | Porez na dodanu vrijednost (PDV) |
|---|---|
| VAT number format | HR + 11-digit OIB (e.g. HR12345678901) |
| Registration threshold | EUR 60,000 of supplies in the previous or current calendar year (since 1 January 2025); voluntary registration possible below it |
| Non-resident businesses | Non-established businesses must register from their first taxable supply in Croatia; no threshold applies |
| Filing frequency | Monthly by default; quarterly for smaller businesses with no intra-EU transactions |
| Filing and payment deadline | VAT return (PDV form) and payment due by the last day of the month following the tax period, filed via ePorezna |
| E-invoicing / reporting | Since 1 January 2026, structured B2B and B2G e-invoicing with real-time reporting (Fiscalisation 2.0) is mandatory for VAT-registered businesses. It extends to all other entities from 1 January 2027. |
| Tax authority | Porezna uprava (Croatian Tax Administration) |
Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with Porezna uprava (Croatian Tax Administration) before relying on them.
Cross-Border Sales and Refunds in Croatia
Selling into the country from abroad, and getting VAT back
Cross-border rules
Digital services and e-commerce: Foreign sellers of digital services to Croatian consumers charge 25% Croatian VAT. They normally account for it through the EU One-Stop Shop (OSS), or the non-Union OSS for non-EU sellers, instead of registering in Croatia.
Tourist VAT refunds: Yes. Non-EU residents can reclaim VAT on goods (not services or fuel) of at least EUR 100 per receipt, exported from the EU within three months.
For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.
Compare VAT Rates
VAT rates in neighboring and similar economies
Frequently Asked Questions
Common questions about VAT in Croatia
What is the current VAT rate in Croatia?
The standard VAT rate in Croatia is 25% in 2026. Other rates in force: 13% (reduced rate), 5% (reduced rate), 5% (temporary reduced rate), 0% (zero rate). See the rates table above for exactly what each rate covers.
How do I calculate VAT in Croatia?
To add 25% VAT, multiply the net price by 1.25. To remove it from a VAT-inclusive price, divide by 1.25; the difference is the VAT. The calculator at the top of this page does both.
What is the VAT threshold in Croatia in 2026?
Croatian businesses must register for VAT once their supplies exceed EUR 60,000 in the previous or current calendar year. Foreign businesses without an establishment in Croatia must register from their first taxable supply.
Can tourists get a VAT refund in Croatia?
Yes. Non-EU residents can claim back PDV on goods bought for at least EUR 100 on one receipt, if the goods leave the EU within three months. Customs must validate the tax-free form at departure.
Sources
Official and professional references used for this page
Last reviewed on 27 September 2026.