Croatia VAT (PDV) calculator 2026
Add VAT to a net amount or remove it from a gross amount. Croatia applies a standard rate of 25%, a reduced rate of 13% (accommodation, hospitality, electricity) and a second reduced rate of 5% (bread, milk, books, medicines).
How this is calculated
- Choose whether to add VAT (PDV) to a net amount or remove it from a VAT-inclusive gross amount.
- To add VAT: multiply the net by 1 plus the rate (x1.25 for the 25% standard rate). To remove VAT: divide the gross by 1 plus the rate.
- Select the Croatian rate: 25% standard, 13% reduced or 5% second reduced.
FAQ
What are Croatia's VAT rates in 2026?
The standard rate is 25%. The 13% reduced rate covers items such as accommodation and hospitality, newspapers, electricity, natural gas and district heating. The 5% rate covers essentials such as bread, milk, books, medicines and certain fresh foods.
When must a business register for VAT?
The VAT registration threshold is EUR 60,000 of taxable supplies in the preceding or current calendar year. Below it a small business can stay outside the VAT system; voluntary registration is also possible.
Which rate applies to my product?
Most goods and services are standard-rated at 25%; the 13% and 5% rates apply only to categories listed in the VAT Act. A temporary 5% rate also applies to natural gas, heating and firewood through 31 March 2027. Confirm the current classification with Porezna uprava.
Official sources
Data last verified 2026-07-18 · tax year 2026 · 17 sourced values
Every rate, threshold and formula is read from a versioned dataset of official primary sources — no numbers are hardcoded. Values without a published 2026 primary source are flagged, never guessed.
5 sources
- PwC Worldwide Tax Summaries — Employee pension insurance 20% (Pillar I 15% + Pillar II 5%)
- Porezna uprava (NN 152/2024) — Basic personal allowance (osobni odbitak) EUR 600/month
- Porezna uprava (ZPD Art. 19.a) — Default municipal lower income-tax rate 20%
- PwC Worldwide Tax Summaries — VAT standard rate 25%
- Porezna uprava (2026) — Pausalni obrt eligibility: annual income up to EUR 60,000
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.
Croatia tax guides
- How Income Tax Works in Croatia (2026): Municipal Rates, Personal Allowance and Youth Relief →
- Social Contributions in Croatia (2026): Pension Insurance, Health Insurance and Reduced Bases →
- Self-Employed Tax in Croatia (2026): Pausalni Flat-Rate Obrt, Contributions and Standard Bookkeeping →
- How VAT (PDV) Works in Croatia (2026): 25% Standard, 13% and 5% Reduced Rates Explained →