Croatia VAT calculator (PDV)

Croatian VAT is 25% as the general rate with reduced rates of 13% and 5%, and registration becomes compulsory once taxable supplies exceed 60,000 EUR in either the previous or the current calendar year — a threshold raised from 40,000 EUR in 2025.

Worked example · Vat Amount

With Amount of 100, this model computes Vat Amount of 25. See the full working.

✓ Verified against 6 self-test cases Updated for 2026 · sources checked 2026-10-05

How pdv (vat) in Croatia is calculated

The Tax Administration publishes three rates: 25% as the general rate, and 13% and 5% as the reduced ones. Adding VAT multiplies the net by the rate and removing it divides the gross by one plus the rate, which is the part no calculator gets wrong.

The threshold is the part that moved recently and is still widely quoted at the old figure. It rose to 60,000 EUR on 1 January 2025, from 40,000 EUR, and it is tested against both the previous and the current calendar year — exceeding it in either one obliges you to register. The deadline depends on which year triggered it: by 15 January where last year did, or within fifteen days of the month following the one in which supplies crossed the line.

The B2B reverse charge is an input rather than a footnote, because it is what most people mean when they ask whether they must charge VAT at all. Zero-rated and exempt supplies are a separate mechanism and are deliberately not offered as a selectable rate.

Worked example

ShowHide the full working: 6 inputs, 6 computed steps
100.00 EUR net at the standard rate
Inputs
Amount100
DirectionAdd VAT (net → gross)
What is being suppliedStandard — 25%
B2B reverse charge appliesno
Turnover this year0
Turnover last year0
Computed by the engine
Rate0.25
Effective Rate0.25
Net Amount ✓ pinned100
Vat Amount ✓ pinned25
Gross Amount ✓ pinned125
Must Registerno

Every computed row comes from the engine, run on the inputs above. Rows marked ✓ pinned are also fixed by a published self-test, so a change to the model that moved them would fail its own tests.

Frequently asked questions

What is the VAT rate in Croatia?

25% as the general rate. Reduced rates of 13% and 5% apply to defined categories, all three published by the Porezna uprava.

How much VAT is on 100 EUR?

25.00 EUR at the general rate, for 125.00 EUR gross. Removing VAT from 125.00 EUR gross gives 100.00 EUR net.

What is the VAT registration threshold in Croatia?

60,000 EUR of total annual taxable supplies, tested against the previous or the current calendar year. It replaced the former 40,000 EUR threshold on 1 January 2025, so older guidance understates it.

When do I have to register after crossing it?

By 15 January of the current year where the previous year triggered it, or within fifteen days of the month following the one in which supplies exceeded the threshold. You enter the register from the day after the threshold is passed.

Sources

Estimate. Not tax advice. The verification badge means the model reproduces the stated formula through 6 self-test cases; the sources support that the formula matches the rules.

Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 6 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.

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