Croatia capital gains tax calculator

Financial assets pay a flat schedular rate: 10% for tax years 2021 to 2023 and 12% from tax year 2024, on the net gain of the year. Property is a separate pool at 20% through 2023 and 24% from 2024. Crypto has no express provision and is read as a financial asset here.

Yes. Financial assets disposed of after more than two years from acquisition are exempt (Income Tax Act, article 67(8)). The edge is strict: a sale on the exact second anniversary is still inside the two-year window and is taxed, and only a sale after the anniversary day is exempt.

Financial-asset losses offset financial-asset gains in the same calendar year only, up to the tax base. Property losses do the same inside the property pool. Neither pool crosses to the other and the statute provides no carry-forward for private investors, so an unused loss is lost.

Croatia's tax year is the calendar year. Capital gains tax on financial assets is computed for the prior calendar year and paid by the last day of February (Income Tax Act, article 70(4)). Amounts for this tax year are in euro (EUR): the euro replaced the kuna on 1 January 2023 at the fixed conversion rate of 1 EUR = 7.53450 HRK. Source: https://narodne-novine.nn.hr/clanci/sluzbeni/2016_12_115_2525.html and https://www.hnb.hr/en/-/zamjena-gotovog-novca

The rate on capital income is 12%. The 2023 amendment (Official Gazette 114/2023, article 28) replaced the 10% rate in article 70(4) with 12% ("U stavcima 4. i 17. riječi: 'od 10%' zamjenjuju se riječima: 'od 12%'"). The amending act's transitional provisions put articles 10 to 37, including article 28, into force on 1 January 2024 (article 42), and article 40 taxes income realised up to 31 December 2023 under the previous text, so the 12% rate applies from tax year 2024, not 2023. Sources: https://narodne-novine.nn.hr/clanci/sluzbeni/2023_10_114_1609.html and https://narodne-novine.nn.hr/clanci/sluzbeni/2016_12_115_2525.html

Financial assets disposed of after more than two years from acquisition are exempt from capital gains tax (Income Tax Act, article 67(8): "Dohodak od kapitala po osnovi kapitalnih dobitaka ne oporezuje se ako je ... financijska imovina otuđena nakon dvije godine od dana nabave, odnosno stjecanja te imovine."). The statutory edge is strict: the disposal must be AFTER two years, so the exact second anniversary is not enough. Transfers between spouses and close family, inheritance and specified reorganisations are separately exempt. Source: https://narodne-novine.nn.hr/clanci/sluzbeni/2016_12_115_2525.html

The taxpayer keeps the record of same-type financial assets using the successive-prices (FIFO) method: Income Tax Act, article 70(5) "Porezni obveznik ... obvezan je voditi evidenciju istovrsne financijske imovine po metodi uzastopnih cijena (FIFO)." Transfers of company interests that are not transferable on the capital market are reported to the Tax Administration within eight days and paid within 15 days of its decision (article 70(17)). Source: https://narodne-novine.nn.hr/clanci/sluzbeni/2016_12_115_2525.html

Capital losses from financial assets may be deducted only from capital gains from financial assets realised in the same calendar year, and the loss shown may not exceed the tax base; there is no carry-forward for private financial-asset losses (Income Tax Act, article 67(11): "Kapitalni gubici mogu se odbiti samo od dohoda od kapitalnih dobitaka koji je ostvaren u istoj kalendarskoj godini ... Kapitalni gubitak iskazuje se najviše do visine porezne osnovice."). Source: https://narodne-novine.nn.hr/clanci/sluzbeni/2016_12_115_2525.html

Asset classes: listed shares and other securities traded on a regulated market; units of collective investment undertakings and ETFs; company interests and participations not transferable on the capital market (article 70(17)); money-market instruments, structured products and derivatives; and crypto on the financial-asset reading. All pool into one financial-assets capital-gains computation. Source: https://narodne-novine.nn.hr/clanci/sluzbeni/2016_12_115_2525.html

No crypto-specific capital-gains provision was found in the Income Tax Act: a private investor's crypto disposal is read as a disposal of financial assets under article 67(2) (transferable securities and comparable instruments), at the same rate, with the same more-than-two-year exemption and the same same-year loss netting. This is a legal-classification handoff, not an express statutory category: the Crypto-asset Markets Implementation Act (https://narodne-novine.nn.hr/clanci/sluzbeni/2024_07_85_1473.html) regulates crypto-asset service providers rather than creating a separate individual capital-gains regime. The calculator applies the financial-asset reading and flags it in copy.

From 1 January 2025 disposal of real estate or a property right after more than two years from the day of acquisition, or after more than two years from the day the property became fit for use where it was built, reconstructed or changed in form and purpose, is not taxed (Income Tax Act, article 58(2) as amended by Official Gazette 152/2024, article 9). The statutory edge is strict: the exact second anniversary is not enough.

Exceptionally, the income is taxed where more than three same-type properties, or more than three same-type property rights, were disposed of in the five-year period from acquisition, or in the five-year period from the day built or reconstructed properties became fit for use. The base is the total market-value receipts in the five-year period less the acquisition value increased for industrial-producer-price growth and documented investment and disposal costs (article 58(3) as amended). Where a building with several flats or business premises, a building plot or several land parcels is sold, each flat, business premises, building site or land parcel counts as one property.

Income from disposals under articles 58(1) and 58(3) is not taxed where the property served for the permanent housing of the taxpayer or supported close family; where property is expropriated under a special law; on close-family, divorce-related and inheritance transfers (unless the property is later sold in a changed form). To prove that the property served for housing the taxpayer must prove the fact of permanent residence; registering an address at the property is expressly NOT sufficient proof (article 58(5) as amended). Land of up to 250 m2 each, up to 1000 m2 in total, is also exempt (article 58(6)). Source: https://narodne-novine.nn.hr/clanci/sluzbeni/2024_12_152_2505.html

Losses from the disposal of real estate and property rights may be deducted only from income from the disposal of real estate and property rights realised in the same calendar year, and the loss shown may not exceed the tax base; no carry-forward is provided (article 58(7)-(8)). Financial-asset losses are a separate pool and never offset property income. Source: https://narodne-novine.nn.hr/clanci/sluzbeni/2016_12_115_2525.html

The Tax Administration's 2025 implementing rule for the property provisions is Official Gazette 16/2025. Source: https://narodne-novine.nn.hr/clanci/sluzbeni/2025_01_16_148.html