Croatia: Global minimum tax implementing regulations
Implementing regulations covering registration, top-up tax calculations and filings, and OECD model rule application
The Croatian Ministry of Finance published the regulations on global minimum corporate tax (May 22, 2026) in the official gazette for implementing Croatia’s Global Minimum Corporate Tax Act.
The regulations set out procedures for:
- Registering the responsible constituent entity
- Calculating and collecting top-up taxes
- Filing domestic and other top-up tax returns
- Providing uniform application of OECD model rules
For more information, contact a KPMG tax professional in Croatia:
Bojan Dukic | bdukic@kpmg.com