Import VAT rates in Croatia
Croatia applies a standard VAT rate of 25% and reduced rates of 13%, 5%. The table below lists each rate with the goods categories and CN codes the Taxes in Europe Database links to it.
Rates by category
| Rate | Category | CN codes |
|---|---|---|
| 5% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings Pesticides and other agrochemical products are insecticides, rodenticides, fungicides, herbicides, anti-germination agents, plant growth regulators, disinfectants and similar products, put up in forms or packings for individual sale or as preparations or articles of CN 3808. Residues and waste from the food industry and prepared animal food from Ch. 23 excluding greaves CN 2301 10, wine lees and tartar CN 2307 and other than dog and cat food, put up in packings for individual sale CN 2309 10; | 31 3808 |
| 5% reduced | Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities Applies to tickets for cinema, tickets for concerts and cultural events. | |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Edible oils and fats of vegetable or animal origin, baby foods and processed cereal-based foods for infants and young children and food for animals other than pet food, live animals, fresh or chilled meat and edible offal, fresh or chilled fish, molluscs or other aquatic invertebrates, fresh or chilled crustaceans, fresh or chilled crustaceans, fresh and dried fruits and nuts, fresh or chilled vegetables, roots and tubers, including dried leguminous vegetables, fresh poultry eggs in shell. | 0101 0102 0103 0104 0105 010614 0201 020311 020312 020319 02041000 02042100 … |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Reduced rate applies to all types of bread, and all types of milk (cow, sheep, goat) placed on the market under the same name in the liquid state, fresh, pasteurized, homogenized, condensed (other than sour milk, yoghurt, kefir, chocolate milk and other milk products), substitute for mother’s milk. | 0401 040291 040299 19051000 19052010 190540 19059030 19059070 19059080 22029991 22029995 |
| 5% reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music. Applies to books of professional, scientific, artistic, cultural or educational content, textbooks for education, for primary, secondary and tertiary education, other than those that contain, in whole or for the most part, advertisements or serve for advertising, and other than those that contain, in whole or for the most part, video recording or music content. | 4901 49030000 49040000 4905 49119900 85232919 85232990 852349 85235190 85235200 85235990 85238090 … |
| 5% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Applies to medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled people, prescribed by an act of general application on orthopaedic and other aids. | 28044000 30049000 3005 300610 30064000 30067000 30069100 33049900 33079000 35061000 380894 38220000 … |
| 5% reduced | Newspapers Applies to newspaper of the newspaper publisher which has the status of a medium, published daily, other than those that contain, in whole or for the most part, advertisements or serve for advertising, and other than those that contain, in whole or for the most part, video recording or music content. | 49019900 4902 |
| 5% reduced | Periodicals Applies to scientific periodicals | 49019900 4902 |
| 5% reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection Applies to medicines which have the approval of the competent authority for medicines and medical products. | 18069070 18069090 19011000 19012000 19019091 19019099 19021100 190219 21069092 21069098 220299 28044000 … |
| 5% reduced | Admission to sporting events Applies to tickets for sporting events of a competitive or revival character. | |
| 5% reduced | Supply of natural gas Applies to supply of natural gas, including fees related to that supply, made until March 31, 2027. | 27111100 27112100 |
| 5% reduced | Supply of district heating Applies to supply of heating from heating stations, including charges relating to such supplies made until March 31, 2027. | |
| 5% reduced | Wood used as firewood (until 1 January 2030) Applies to supply of firewood, pellets, briquettes and wood chips made until March 31, 2027. | 4401 |
| 13% reduced | Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites Applies to accommodation services or accommodation with breakfast, half board or full board in hotels and similar facilities, including holiday accommodation, rental of premises in recreation camps or in places designated for camping and accommodation in nautical tourism facilities on water. | |
| 13% reduced | Supply of children’s car seats Applies to car seats for children. Reduced rate of 13% applies also on baby diapers. | 94018000 96190030 96190050 96190081 |
| 13% reduced | Newspapers Applies to newspapers and periodicals of a newspaper publisher with the status of a medium, as well as those for which there is no obligation to issue the medium status under special regulation, other than those referred to in paragraph 2 item g) of Article 38, issued periodically and other than those that contain, in whole or for the most part, advertisements or serve for advertising, and other than those that contain, in whole or for the most part, video recording or music content. | 49019900 4902 |
| 13% reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection Applies to menstrual products: sanitary pads, daily pads, tampons, menstrual cups, menstrual panties, menstrual sponge, menstrual disc, etc., which are used specifically during menstruation, regardless of whether they are intended for single or multiple use. | |
| 13% reduced | Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages Preparation and serving of food and desserts in and outside of catering facilities in accordance with special regulation. | |
| 13% reduced | Supply of services provided in connection with street cleaning, refuse collection and waste treatment, other than the supply of such services by bodies referred to in Article 13 Applies to public service of collecting mixed communal waste, biodegradable communal waste and separate waste collection according to a special regulation | |
| 13% reduced | Supply of electricity Applies to supply of electricity towards other supplier or end-user, including fees related to the supply. | 27160000 |
| 13% reduced | Supply of water Applies to supply of water, other than water marketed in bottles or other packaging, in terms of public water supply and public drainage under special regulation. | 22019000 |
| 13% reduced | Supply of services by undertakers and cremation services, and the supply of goods related thereto Applies to supplies of urns and coffins | 39269097 44219910 44219991 44219999 46021100 46021200 46021990 48237090 48239085 68029100 68029390 68029990 … |
| 13% reduced | Supply of services by writers, composers and performing artists, or of the royalties due to them Applies to services and related copyright of writers, composers and performing artists who are members of relevant organisations for collective exercising of rights and supplying those services under special regulations in the field of copyright and related rights with prior authorisation of government authority competent for intellectual property. | |
| 25% |
TEDB · 26 October 2026