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Croatia VAT Rates 2026

Croatia (Hrvatska) levies Value Added Tax as PDV (Porez na dodanu vrijednost). The standard rate is 25%, applied to most goods and services. Reduced rates of 13% and 5% apply to hotel accommodation, catering services, newspapers and magazines, electricity supply.

Current rates — 2026

TypeRateApplies to
Standard25%Most goods and services
Reduced13%Hotel accommodation, catering services, newspapers and magazines, electricity supply
Reduced5%Basic foodstuffs, books and educational materials, medicines

Registration and filing

Registration thresholdEUR 60,000Raised from €40,000 in January 2025
Tax authorityPorezna uprava (Croatian Tax Administration)
Filing frequencyMonthly returns; quarterly for smaller taxpayers

Access rates via API

The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/HR endpoint to get Croatia data programmatically. Responses are cached for 24 hours.

bash
curl http://localhost:3000/api/v1/rates/HR
# No authentication required for rate lookups

# Response:
# { "country_code": "HR", "tax_type": "vat",
#   "standard_rate": 25, "reduced_rates": [13, 5],
#   "currency": "EUR", "last_updated": "2026-01-01" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Croatia standard rate.

Node.js
// 1. Validate the customer's Croatia VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/HR/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Croatia VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/HR').then(r => r.json());
// → { standard_rate: 25, reduced_rates: [13, 5] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Croatia standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Croatia VAT

Croatia shares the EU's joint-highest 25% standard rate with Denmark and Sweden, a level set during the 2012 fiscal consolidation. The country adopted the euro in 2023 and raised its registration threshold to €60,000 in 2025, the most generous in the EU after Italy and France. Tourism, the backbone of the economy, benefits from the 13% rate on accommodation.

VAT in Croatia is administered by the Porezna uprava (Croatian Tax Administration). Croatia VAT registrations are validated through the EU VIES system — validate a customer's VAT number before applying any zero-rate or reverse-charge treatment.

Sources: European Commission — Taxes in Europe Database (TEDB) · Porezna uprava (accessed Jun 2026)

Rate history

Frequently asked questions

What is the VAT rate in Croatia in 2026?

25% standard, with reduced rates of 13% (accommodation, newspapers, electricity) and 5% (basic food, books, medicines).

What is Croatia's VAT registration threshold?

€60,000 of annual turnover since January 2025, up from €40,000.

Validate Croatia VAT numbers Get free API key

Related concepts and guides:

VAT & GST rates in other EU countries

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