Company Types in Croatia
Foreign entrepreneurs can register a company in Croatia in one of the following legal forms.
Certain restrictions apply to non-EU nationals: they may not operate as sole traders or establish partnerships. These restrictions do not extend to participation in a d.o.o. — directors and shareholders may be of any nationality and reside anywhere in the world. Special employment requirements (the non-EU director must be employed in the company, and the company must employ a minimum of 3 EU citizens full-time) apply only when obtaining a Temporary Residence Permit (TRP) based on company ownership.
Registration Procedure
Company registration in Croatia is carried out in accordance with the Companies Act (Zakon o trgovačkim društvima, OG 111/93, latest amendment OG 136/24). The process includes the following steps:
Obtaining an OIB (Osobni identifikacijski broj)
a personal identification number for each founder through the Ministry of Finance.
Preparation of the memorandum of association
and articles of incorporation, followed by notarisation before a Croatian notary.
Opening a temporary bank account
and depositing the share capital.
Filing documents with the Commercial Court (Trgovački sud)
for entry into the Court Register.
Registration with the Tax Administration (Porezna uprava)
and the Croatian Chamber of Economy (HGK).
With a complete set of documents, the Commercial Court registers the company within 5 business days. The entire process — from document signing to corporate bank account opening — can be completed fully remotely via power of attorney, without a personal visit to Croatia.
Tax System in Croatia
Croatia offers a competitive and transparent tax system. The standard corporate income tax (CIT) rate is 18%. Companies with annual revenue up to EUR 995,000 benefit from a reduced rate of 10%, making the jurisdiction particularly attractive for small and medium-sized businesses.
The standard value added tax (VAT, PDV) rate in Croatia is 25%, with reduced rates of 13% and 5% applying to specific categories of goods and services. Dividend withholding tax is 12%, with reduced or zero rates available under applicable EU Directives and double taxation treaties. From 1 January 2026, Croatia introduced a mandatory electronic invoicing system (e-invoicing) for B2B and B2G transactions.
Annual Obligations and Reporting
After registration, a company in Croatia must maintain accounting records in accordance with Croatian Financial Reporting Standards (HSFI) or International Financial Reporting Standards (IFRS) — depending on the company’s size. Annual financial statements must be filed with the Financial Agency (FINA) within four months after the end of the financial year. The corporate income tax return is submitted to the Tax Administration (Porezna uprava) by 30 April of the year following the reporting period. Companies registered as VAT payers must file periodic VAT returns — monthly or quarterly, depending on the volume of operations. COREDO provides full accounting support for Croatian companies: the start package is EUR 530 + VAT per month, with the final fee depending on business activity and transaction volume.
Service Costs
All prices are net of VAT unless stated otherwise; the final cost may vary depending on the specific case. To obtain an individual estimate, contact our specialists — we will prepare a detailed proposal tailored to your specific situation and business objectives.
Our Experts
The COREDO team has been operating since 2016 and possesses deep expertise in company formation across various European jurisdictions.
Frequently Asked Questions
COREDO specialists provide full support for the company formation process in Croatia — from document preparation and obtaining an OIB to registration with the Commercial Court and Tax Administration. We have been operating since 2016, helping entrepreneurs from dozens of countries successfully build business structures in Europe.