Croatia Tax Filing Guide 2026

e-Porezna Portal

The e-Porezna system is the Tax Administration's online portal for all tax filings. Taxpayers access the portal using their OIB (personal identification number) and a digital certificate or secure login. Through e-Porezna, taxpayers can: file annual IIT returns (obrazac DOH), file corporate CIT returns (obrazac PD), file PDV (VAT) returns, file JOPPD forms (monthly tax and contribution reporting), view their tax account and outstanding balances, communicate with the Tax Administration, and request tax certificates. The system supports e-signatures via digital certificates issued by FINA (the financial agency) or qualified trust service providers. Most returns are pre-populated with data from employers, banks, and other reporting entities.

Individual IIT Return (Obrazac DOH) — Due 31 July

The annual personal income tax return (obrazac DOH) must be filed by 31 July of the following year. The return covers all income: employment, self-employment, rental, capital gains, foreign income, dividends, and interest. Key features:

• Pre-filled data from employers (JOPPD reports), banks (interest), and other institutions
• Taxpayers review, correct, and supplement the pre-filled data
• Personal deductions and allowances are claimed on the return
• City surcharge (prirez) is calculated automatically based on registered residence
• Excess tax paid during the year is refunded within 30 days of the assessment
• Any balance due must be paid by the filing deadline (31 July)

Corporate CIT Return — Due 30 April

Companies must file the annual corporate income tax return (obrazac PD) by 30 April of the following year. The return includes financial statements, tax computation, transfer pricing documentation (if applicable), and details of tax incentives claimed. Companies must also make quarterly advance CIT payments during the year based on the prior year's liability. Monthly payments are required for large taxpayers (annual CIT over EUR 200,000). The annual CIT return must be accompanied by audited financial statements (for companies exceeding certain size thresholds). Loss-making companies must still file a return.

VAT (PDV) Returns — Monthly/Quarterly

PDV returns (obrazac PDV) are due by the 20th day of the month following the reporting period. Monthly filing is mandatory for taxpayers with annual turnover exceeding EUR 80,000. Quarterly filing is available for smaller businesses. The return reports output VAT, input VAT (deductible), and the net VAT payable or refundable. VAT refunds for excess input VAT are processed within 30–45 days. Late filing penalties start at EUR 200. PDV returns are filed exclusively through e-Porezna.

JOPPD Form — Monthly by 15th

The JOPPD (Jedinstveni obrazac poreza i doprinosa) is a unified monthly return filed by employers and payers. It reports: salaries and wages paid, personal income tax withheld, social security contributions (employee and employer portions), and city surcharge. The JOPPD is due by the 15th of the following month. It is the primary source of data for pre-populating individual IIT returns. Errors in JOPPD filings can result in penalties and interest.

Penalties and Interest

Late filing penalties: IIT returns — up to EUR 2,000; CIT returns — up to EUR 50,000; PDV returns — EUR 200 to EUR 20,000; JOPPD — EUR 500 to EUR 5,000. Interest on late payments accrues at the statutory rate (currently 0.06% per day). Criminal penalties apply for intentional tax evasion (up to 3 years imprisonment for amounts exceeding EUR 15,000). The Tax Administration has broad powers to request documents and conduct audits.

FAQs

When is the individual tax return due in Croatia?

The annual IIT return (obrazac DOH) is due by 31 July of the following year. Most employees with only salary income do not need to file if tax was properly withheld.

When is the corporate tax return due?

The annual CIT return (obrazac PD) is due by 30 April. Advance quarterly payments are required during the year.

How do I file taxes in Croatia?

All tax returns are filed electronically through the e-Porezna portal using your OIB and digital certificate.

What happens if I file late?

Late filing penalties range from EUR 200 (PDV) to EUR 50,000 (CIT). Interest accrues at 0.06% per day on late payments.