Croatia vs Cyprus
Corporate Tax Comparison
Time of Update: Croatia: 4/05/2026 / Cyprus: 4/05/2026
Compare Croatia and Cyprus corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Croatia vs Cyprus Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Croatia
Cyprus
General CIT Rate:
18 (10% of companies with income less than 1,000,000.00 euros)
General CIT Rate:
12.5
CIT Return Due Date:
Within the last four months of the year at the company.
CIT Return Due Date:
Tax due on March 31 of the second year after the calendar year.
CIT Payment Due Date:
As of the last day of CIT application deadline.
CIT Payment Due Date:
The relevant tax is due on August 1 of the year following the calendar year.
CIT Estimated Payment Due Date:
Pay in monthly installments before the end of last month.
CIT Estimated Payment Due Date:
Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.
Withholding Tax (WHT)
Croatia
Cyprus
Resident Withholding Tax (Dividend/Interest/Royalty):
Resident Withholding Tax (Dividend/Interest/Royalty):
0/17/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Croatia
Cyprus
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
General Capital Gain Tax Rate:
20
Effective Tax Rate (ETR)
Croatia
Cyprus
Composite Effective Average Tax Rate:
16.15%
Composite Effective Average Tax Rate:
11.4%
Composite Effective Marginal Tax Rate:
6.93%
Composite Effective Marginal Tax Rate:
5.92%
