Croatia (HR) Data

 

Current Rates (01 Jan 2017)

Description Rate Notes
Standard 25%
Reduced 1 5 | 13% 5% applies to: all types of bread and milk (pasteurized, homogenized and condensed milk excluding chocolate milk and milk products) and
substitute for mother`s milk.
13 % VAT rate is applicable to the edible animal or vegetable fats and oils, to the white, crystal sugar made of sugar beet and sugar cane, and to
food for infants and processed cereal-based food for infants and young children.
Parking

Historical Rates

Date Reduced Rate Standard Rate Increased Rate Parking Rate
1/08/1998 22
1/11/1999 0 22
1/01/2006 0 | 10 22
1/08/2009 0 | 10 23
1/03/2012 0 | 10 25
1/01/2013 5 | 10 25
1/01/2014 5 | 13 25

 

Standard 21 Categories (Article 106)

# Category Rate Comments
1 Foodstuffs 5 All types of bread and milk (pasteurised, homogenised and condensed milk excluding chocolate milk and milk products) and substitute for mother’s milk
13 Edible animal or vegetable fats and oils, food for infants and processed cereal based food for infants and young children
25 white sugar from cane or beet
2 Water supplies 13 Supply of water (excluding bottled water and other packaging of water)
25
3 Pharmaceutical products 5 Medicines that are prescribed by a doctor and have the approval of the competent authority for medicines and medical products
25
4 Medical equipment for disabled persons

Children’s car seat

5 Only applies to the supply of pharmaceuticals and medical aids for the exclusive personal use of the disabled in accordance with the Law on Health Insurance
25
Children’s car seat 25
5 Transport of passengers

(+see n° VI)

25
6 Books 5 Books with professional, scientific, artistic, cultural and educational content; pedagogical textbooks as well as textbooks for primary, secondary and tertiary education
Books on other physical means of support 5
Newspapers 5

 

 

 

 

13

 

 

 

25

Daily printed newspapers issued by publishers having a status of media, excluding newspapers with more than 50% of the content used for advertising

Newspapers other than daily published newspapers unless more than 50% of content is used for advertising

 

Periodicals 5

13

 

 

25

Only to science magazines

Magazines other than science magazines unless more than 50 % of content is used for advertising

7 Admission to cultural services (shows, cinema, theatre) 5

13

25

Admissions to cinema (film shows)

Tickets for concerts

Admission to amusement parks 25
8 Pay TV/ cable TV Ex

 

 

25

Public radio and TV broadcasting, excluding those of a commercial nature, are exempt
TV licence N/A
9 Writers, composers, etc. Ex

 

 

 

 

25

If the income earned by a self-employed artist, composer etc. is more than KN 230.000 for the prior financial year
10 Social housing 25
10a Renovation and repairing of private dwellings 25
10b Window cleaning and cleaning in private households 25
11 Agricultural inputs 25
12 Hotel accommodation 13
12a Restaurant and catering services 23
13 Admission to

Sporting events

25
14 Use of

Sporting facilities

Ex

 

 

 

 

25

Supply of services linked to sport or physical education by non-profit-making legal persons to persons doing sports or taking part in physical education
15 Social services in so far as those transactions are not exempt pursuant to articles 132, 135 and 136 of the directive 2006/112/ec 25
16 Supplies by undertakers and cremation services 25
17 Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of article 132(1) of the directive 2006/112/ec 25
18 Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in article 13 of the directive 2006/112/ec 25
19 Minor repairing (including mending and alteration) of:

Bicycles

Shoes and leather goods

Clothing and household linen

 

 

25

25

25

20 Domestic care services (**) 25
21 Hairdressing 25