Croatia vs Gibraltar
Corporate Tax Comparison
Time of Update: Croatia: 4/05/2026 / Gibraltar: 4/05/2026
Compare Croatia and Gibraltar corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Croatia vs Gibraltar Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Croatia
Gibraltar
General CIT Rate:
18 (10% of companies with income less than 1,000,000.00 euros)
General CIT Rate:
15% from 1 July 2024 (previously 12.5%). Utility and energy providers and corporations abusing a dominant position: 20%.
CIT Return Due Date:
Within the last four months of the year at the company.
CIT Return Due Date:
CIT returns are due nine months after the date of the company's financial year end.
CIT Payment Due Date:
As of the last day of CIT application deadline.
CIT Payment Due Date:
The final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial year end).
CIT Estimated Payment Due Date:
Pay in monthly installments before the end of last month.
CIT Estimated Payment Due Date:
Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar year.
Withholding Tax (WHT)
Croatia
Gibraltar
Resident Withholding Tax (Dividend/Interest/Royalty):
Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Croatia
Gibraltar
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Croatia
Gibraltar
Composite Effective Average Tax Rate:
16.15%
Composite Effective Average Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
6.93%
Composite Effective Marginal Tax Rate:
N/A
