Mazars Central and Eastern European tax guide 2021

In a bid to best serve investors eying the region, Mazars’ CEE Tax Guide analyzes and summarizes tax changes in 21 countries and also points at prevalent trends and underlying strategies in taxation. In addition to the Visegrád Four, this year’s publication also includes the countries of South-East Europe, Russia, Ukraine, and the Baltic states. The 2021 survey puts spotlight on labour costs, indirect taxes, corporate income tax, and transfer pricing across the researched markets.

Although the pandemic has resulted in a number of changes in the tax systems of all countries in the region, the publication focuses on long-term trends, as it helps business leaders to make investment decisions by analyzing trends and changes in tax regimes relative to each other and previous years.

Highlights for 2021- Croatia

• Currently, the applicable CIT rates are 18% or 10% for enterprises with annual revenues below HRK 7.5 million (for tax periods from 2021 forward).
• In Croatia, the standard VAT rate is 25%. A reduced rate of 13% applies to services involving preparation and serving of meals, tourist accommodation services, newspapers, delivery of electrical energy, etc., while a reduced rate of 5% applies to milk, books, etc.
• PIT rates are 20% (monthly tax base up to HRK 30,000) and 30% (above HRK30,000). Active incomes fall under the scope of the SSC system: individual pension and social contributions equal 20% (employee contribution) and health and unemployment contributions of 16.5% represent the employer contribution.

We hope and trust that our readers will find this summary useful and inspiring. We also included the contact information for Mazars offices and experts.

Download the guide below.

Please visit the interactive online platform of the Mazars CEE Tax Guide 2021:

Mazars Central and Eastern European tax guide 2021