Croatia: Parliament approves amendments to Corporate Income Tax Act, General Tax Act
Effective January 1, 2026
Croatian Parliament in early December 2025 approved amendments to the Corporate Income Tax Act and the General Tax Act, effective January 1, 2026.
- Corporate Income Tax Act: The changes include granting corporate income tax payer status to pension and investment funds (with exemptions), introducing an additional tax base reduction for sponsorship costs, allowing advance pricing agreements for ongoing transactions, and clarifying foreign tax credit rules.
- General Tax Act: The changes eliminate the OPZ-STAT-1 form, require taxpayers to provide software access codes for fiscalization verification, and clarify that tax secrecy does not apply when sharing analytical tax collection data with local authorities.
For more information, contact a KPMG tax professional in Croatia:
Bojan Đukić | bdukic@kpmg.com