Croatia introduced crypto-regulation later than other European countries but is gradually attracting attention as one of the EU jurisdictions with transparent rules of the game for cryptocurrency companies.
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Croatia introduced crypto-regulation later than other European countries but is gradually attracting attention as one of the EU jurisdictions with transparent rules of the game for cryptocurrency companies.
Croatia has a Minor danger security level according to our rating. Jurisdiction has 73.9 points (from 100) for safety level in Numbeo crime rating (1). The homicide level (2) is 0.8 per 100,000 inhabitants a year. Story of firearm-related death (3) 2.83 per 100,000 inhabitants a year.
We didn't find a link to the source, but we know that in Croatia, Konzum accepts cryptocurrency as payment for its products(4). If you know what law regulates crypto payments in Croatia, write to us.
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Except for numerous anti-money laundering (AML) compliance requirements prescribed by the Croatian Act on the Prevention of Money Laundering and Funding of Terrorism (the AML Act), Croatian legislation didn't regulate (5) VASPs for a long time. However, in 2023 they were added in the AML act (6) . For 2023 Hrvatskoj agenciji za nadzor financijskih usluga (HANFA) was the main VASP regulator. Also, since 2024, the Central Bank (Narodna Banka) will join this process. Local VASPs will have transition period into CASPs until July 2026.
According to the Personal Income Tax Act (7), the Republic of Croatia's position on cryptocurrencies is that they are defined as capital income and classified as income from other financial assets.
Tax name | Index |
PIT tax Min | 30 |
PIT tax Max | 30 |
Corporate tax (CIT) | 18 |
Min Individual CGT (for crypto) | 0 |
Max Individual CGT (for crypto) | 18 |
Wealth tax Min | 0 |
Wealth tax Max | 0 |
Croatia has progressive tax rates that are applicable to the taxable base in the process of annual tax liability assessment of 20% - 30% by PWC(8).
Corporate income tax (CIT) is generally paid at 18%, according to PWC(9).
Capital gains are subject to the regular CIT rate of 18% based on PWC(10).
1)Crime Index by Country 2023 Mid-Year
2)List of countries by intentional homicide rate
3)List of countries by firearm-related death rate
4)Croatian retail giant sees a rise in crypto payments despite the bear market. Article
7)Zakon o porezu na dohodak. Law
8)Individual - Taxes on personal income. PWC
9)Corporate - Taxes on corporate income. PWC
10)Overview. PWC
Last update: November 2024