Croatia vs Czechia
Corporate Tax Comparison
Time of Update: Croatia: 4/05/2026 / Czechia: 4/04/2026
Compare Croatia and Czechia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Croatia vs Czechia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Croatia
Czechia
General CIT Rate:
18 (10% of companies with income less than 1,000,000.00 euros)
General CIT Rate:
The tax year starting in 2024 is 21 (previously 19).
CIT Return Due Date:
Within the last four months of the year at the company.
CIT Return Due Date:
Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.
CIT Payment Due Date:
As of the last day of CIT application deadline.
CIT Payment Due Date:
Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.
CIT Estimated Payment Due Date:
Pay in monthly installments before the end of last month.
CIT Estimated Payment Due Date:
Prepaid taxes are paid every half year or quarter.
Withholding Tax (WHT)
Croatia
Czechia
Resident Withholding Tax (Dividend/Interest/Royalty):
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Croatia
Czechia
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
Effective Tax Rate (ETR)
Croatia
Czechia
Composite Effective Average Tax Rate:
16.15%
Composite Effective Average Tax Rate:
18.34%
Composite Effective Marginal Tax Rate:
6.93%
Composite Effective Marginal Tax Rate:
18.07%
