Skip to main content

Croatia: Global minimum tax implementing regulations

Implementing regulations covering registration, top-up tax calculations and filings, and OECD model rule application

July 14, 2026

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

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline