Croatia VAT Rate (2026)
Croatia applies a standard VAT rate of 25% — one of the highest in the EU. Reduced rates of 13% (food, hotel stays, newspapers) and 5% (basic food items, books, medicines) are available for essential categories.
Croatia VAT rates — full breakdown
| Rate | Type | Applies to |
|---|---|---|
| 25% | Standard | All goods and services not covered by a lower rate — electronics, clothing, alcohol, tobacco, cosmetics, most services |
| 13% | Reduced | Some foodstuffs; water supplies (excluding bottled water); newspapers (other than daily published newspapers with less than 50% advertising content); periodicals (magazines other than science periodicals with less than 50% advertising content); tickets for concerts; hotel accomodation; restaurants; certain bars, cafes and nightclubs; some alcoholic beverages. |
| 5% | Reduced | Some foodstuffs (including bread, milk and infant formula); pharmaceutical products (only approved medicines prescribed by a doctor); some medical equipment; books (excluding e-books); daily newspapers (with less than 50% advertising content); science periodicals; admission to cinema. |
| 0% | Zero | Intra-community and international transport (excluding road and rail). |
Croatia standard VAT rate history
| Period | Standard rate |
|---|---|
| 1 Aug 1998 – 1 Aug 2009 | 22% |
| 1 Aug 2009 – 1 Mar 2012 | 23% |
| 1 Mar 2012 – 1 Jan 2018 | 25% |
| 1 Jan 2018 – 1 Jan 2020 | 24% |
| 1 Jan 2020 – present | 25% |
Reduced rate categories in detail
13% reduced rate
The 13% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
5% reduced rate
The 5% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
Import VAT rate for Croatia
Croatia applies its standard 25% VAT rate to imports. Import VAT is calculated on the CIF value (goods value + shipping + insurance) plus any applicable customs duty — not just the goods value alone. VAT-registered businesses importing for business use can reclaim import VAT as input tax on their next VAT return.
For goods qualifying for reduced rates on domestic supply (such as food, books, or medicines), the same reduced rate applies on import. The €150 customs duty threshold exempts small consignments from duty but not from import VAT — import VAT applies to all consignments regardless of value.
→ Calculate import VAT into Croatia
Tourist VAT refund in Croatia
Non-EU residents shopping in Croatia can claim a VAT refund on goods taken out of the EU, provided purchases meet the minimum threshold and a tax-free form is obtained at the time of purchase. The goods must be unused and exported within 3 months.
→ Calculate your Croatia VAT refund
Key facts
- Registration threshold: €39,816 annual turnover
- Standard rate: 25%
- Reduced rates: 13%, 5%, 0%
- Tax authority: Porezna uprava (Tax Administration)
- Currency: EUR
FAQ
What is the VAT rate in Croatia?
The standard VAT rate in Croatia is 25%.
Reduced rates of 13% and 5% and 0% apply to essential goods and services.
What is the import VAT rate for Croatia?
Import VAT into Croatia is charged at the standard 25% rate, applied to the CIF value plus customs duty. VAT-registered businesses can reclaim import VAT as input tax. Use the Import VAT Calculator for a full breakdown.
How do I validate a Croatia VAT number?
Croatia VAT numbers can be validated through the EU VIES system. Use the VAT Number Checker to verify any EU VAT registration number instantly.
← Back to EU VAT Rates hub | Reduced rates by category | Import VAT rates