Company Types in Croatia
Foreign entrepreneurs can register a company in Croatia in one of the following legal forms.
It is important to note restrictions for foreign nationals who are not EU residents: they may not operate as sole traders or establish partnerships. Additionally, a company with 100% foreign capital and a director who is not a resident of Croatia or the EU must employ at least three Croatian nationals. If there are two such directors, the minimum requirement increases to ten local employees.
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.
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 below EUR 1,000,000 benefit from a reduced rate of 10%, making the jurisdiction particularly attractive for small and medium-sized businesses.
The standard value added tax (VAT) rate in Croatia is 25%, with reduced rates for certain categories of goods and services. 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.
Service Costs
The cost of company formation services in Croatia starts from EUR 7,500. The final amount depends on the chosen legal form, the complexity of the corporate structure, and the scope of additional requirements. Government fees for registration range from EUR 200 to EUR 500. 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.