Croatia VAT rate 2026: 25% standard rate
Croatia has taxed at a 25 percent standard VAT rate since 2012, one of the highest in the EU, tied with Denmark and Sweden. Two reduced rates, 13 and 5 percent, split everyday goods: the 5 percent tier is reserved for genuine essentials like bread, fresh milk, and prescription medicines, while 13 percent covers tourism-heavy categories like hotel stays and restaurant meals.
Croatia VAT rates
| Rate | Type | Applies to |
|---|---|---|
| 25% | Standard | Default rate for goods and services not listed under a reduced category. |
| 13% | Reduced | Hotel and holiday accommodation, restaurant meals and catering, regular newspapers and periodicals, edible oils and fats, and baby food. |
| 5% | Reduced | Bread, fresh milk, scholarly and educational books and school textbooks, prescription medicines, and orthopedic and other medical aids for people with disabilities. |
Rates served live from the Avatcado API, last updated March 19, 2026.
Check a Croatia VAT number
Businesses charging Croatia VAT must hold an active Croatia VAT registration. Check any Croatia VAT number for free below.
Enter a VAT number to see its registration result, source and freshness
Get Croatia VAT rates via API
The same rates as an API call:
curl "https://api.avatcado.com/v1/rates/HR" \
-H "Authorization: Bearer avat_live_your_api_key"{
"data": {
"country_code": "HR",
"country_name": "Croatia",
"currency": "EUR",
"standard_rate": 25,
"other_rates": [
{
"rate": 13,
"type": "reduced"
},
{
"rate": 5,
"type": "reduced"
}
],
"updated_at": "2026-08-13T00:00:00.000Z"
},
"meta": {
"request_id": "req_..."
}
}Frequently asked questions
What is the VAT registration threshold in Croatia?
EUR 60,000 of taxable supplies in a calendar year since 1 January 2025, raised from EUR 40,000. Registration is handled by the Croatian Tax Administration (Porezna uprava).
Why is Croatia's standard VAT rate so high?
At 25 percent, Croatia's standard rate has been unchanged since 1 March 2012 and sits among the highest in the EU, tied with Denmark and Sweden and only beaten by Hungary's 27 percent.
How often do businesses file VAT returns in Croatia?
The Porezna uprava, which also administers Croatia's EUR 60,000 registration threshold, sets its own VAT filing cadence: generally more frequent as turnover climbs, less frequent for smaller businesses.
How is VAT charged on digital services sold to consumers in Croatia?
Digital services like software subscriptions and downloads sold to Croatian consumers are taxed at Croatia's 25 percent standard rate, and EU-based sellers elsewhere can report that VAT through the One Stop Shop (OSS) instead of registering directly in Croatia.
Is there a reverse charge for cross-border B2B services in Croatia?
A Croatian business buying services from another EU member state does not pay VAT to that seller. Article 196 of the EU VAT Directive shifts the obligation to the buyer, who declares the VAT to the Porezna uprava at Croatia's own 25 percent rate.
VAT number formats
See how Avatcado validates Croatia numbers, including the fallback when VIES is down, on the coverage page, or on the Porezna uprava register page.
Related guides
Free tier includes 500 validations per month, and VAT rates lookups are always free and unlimited. Get an API key or read the API documentation.
Sources
- Porez na dodanu vrijednost Porezna uprava, accessed August 13, 2026
- Stope PDV-a Porezna uprava, accessed August 13, 2026