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THE REPUBLIC OF CROATIA • 2003<br />
GENERAL INFORMATION<br />
STATE AUTHORITY<br />
LUXURY TAX<br />
Luxury taxpayers are legal and natural persons, i.e. manufacturers and importers of luxury products (jewellery,<br />
etc.).<br />
The luxury tax amounts to 30% of the tax base that is calculated as the sale value of a product, VAT excluded.<br />
AUTOMOBILE LIABILITY INSURANCE PREMIUMS AND COMPREHENSIVE AUTOMOBILE INSURANCE PREMIUMS<br />
FOR VEHICLES<br />
Taxpayers are insurance companies that conclude contracts with legal and natural persons and collect insurance<br />
premiums from automobile liability and comprehensive automobile insurance or indirectly via intermediaries<br />
or representatives.<br />
The tax is paid at the rate of:<br />
- 15% of agreed insurance premium for automobile liability;<br />
- 10% of agreed comprehensive automobile insurance premium for vehicles.<br />
ECONOMY<br />
CULTURE<br />
SPORTS<br />
ADDRESSES<br />
CROATIAN SPECIALTIES<br />
REAL ESTATE SALES TAX<br />
Real estate sales taxpayers are property acquirers (purchase and sale, exchange, inheritance, donation, merger<br />
or withdrawal of property from a company, propertiy purchase in the process of liquidation or bankruptcy<br />
and on the basis of a court decision).<br />
Newly built property acquisition is subject to taxation under the Value-added Tax Act.<br />
The Real Estate Sales Tax is paid at the rate of 5% on the tax base, which is calculated as the sale value of<br />
a property at the moment of purchase.<br />
The law regulates a number of Real Estate Sales Tax exemptions (general tax exemptions and tax exemptions<br />
for property brought into a company).<br />
TAX ON GAMES OF CHANCE<br />
Games of chance are divided into four groups:<br />
• lottery,
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