# PDV Kalkulator 2026 — Croatia VAT calculator

Source page: https://valem.run/calculators/croatia/vat

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.

**Tax year:** 2026

## How it 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

With Amount of 100, this model computes Vat Amount of 25.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `category` | What is being supplied | string |
| `annualTurnover` | Turnover this year | number |
| `reverseCharge` | B2B reverse charge applies | boolean |
| `priorYearTurnover` | Turnover last year | number |

## Sources

- [Porezna uprava — Oporezivanje potrosnje: opca i snizene stope PDV-a](https://porezna-uprava.gov.hr/hr/oporezivanje-potrosnje/4743) (checked 2026-10-05)
- [Porezna uprava — Porez na dodanu vrijednost: prag za upis u registar](https://porezna-uprava.gov.hr/hr/3-porez-na-dodanu-vrijednost-pdv/4269) (checked 2026-10-05)

## What this page claims

The Valem engine reproduces this model's formula through 6 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/croatia/vat.json
- Compute by URL: https://valem.run/calculators/croatia/vat.json?amount=100
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `croatia/vat`)