Operator taxation is mixed — GGR-based for casino-type games and turnover/stake-based for betting in the Croatian model. Player-winnings tax is tiered: 10% up to EUR 1,327.23, 15% to EUR 3,981.68, 20% to EUR 66,361.40 and 30% above, with the operator withholding at payout. Gambling is generally VAT-exempt. The euro-adoption amendments (NN 114/22) converted prior kuna thresholds.
Jurisdictions › Croatia › Tax
Croatia · Question 05 of 11
Tax: What is the tax take?
Mixed · Probable · AI-generated · Back to full Croatia report →
Key section parameters
| Jurisdiction | Croatia (HR) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Mixed |
| Confidence | Probable |
| Review status | AI-generated |
| Last collected | 11 Oct 2026 |
Summary answer
Operator taxation is mixed — GGR-based for casino-type games and turnover/stake-based for betting in the Croatian model. Player-winnings tax is tiered: 10% up to EUR 1,327.23, 15% to EUR 3,981.68, 20% to EUR 66,361.40 and 30% above, with the operator withholding at payout. Gambling is generally VAT-…