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 |