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An overview by LeitnerLeitner, Taxand Croatia
Legislative amendments published in December 2025 are set to bring wide-ranging changes to tax regulations in Croatia from 2026. This includes the General Tax Act, which updates rules on tax secrecy, invoicing, data processing, and compliance, with some provisions delayed until 2027.
In addition, VAT reforms extend filing deadlines, clarify invoicing requirements, and revise reporting procedures. Corporate Income Tax changes refine transfer pricing rules, sponsorship and donation deductions, and reporting obligations, while amendments to the Global Minimum Tax adjust its scope, reporting, and payment rules. The related-party loan interest rate for 2026 is set at 2.65 %, public country-by-country reporting will apply to large multinationals, and Fiscalisation 2.0 expands e-invoicing and fiscalisation requirements, with further extensions planned for 2027.
Pavo Djedović from our Croatian member firm LeitnerLeitner has published an overview of the key changes which can be read in full here.
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