Croatia tax calendar 2026: return and payment dates
In Croatia the tax year runs from 1 January to 31 December. As of 26 October 2026 the current tax year ends on 31 December 2026, and the tax return and the tax payment are both due by 28 February 2027 (tax year 2026; a Sunday, and the working-day rule depends on the country: check the authority).
For a private investor who is tax resident in Croatia and holds listed shares and ETFs at a foreign broker. Dates only — Allocaria calculates no tax and files nothing.
Key dates (as of 26 October 2026)
- 31 December 2026The tax year ends — for tax year 2026 (in 66 days).
- 28 February 2027Tax return due — for tax year 2026 (in 125 days). This date falls on a weekend; the working-day rule depends on the country: check the authority.
- 28 February 2027Tax payment due — for tax year 2026 (in 125 days). This date falls on a weekend; the working-day rule depends on the country: check the authority.
Return deadline, in full
Last day of February of the following year (29 Feb in leap years) - capital gains tax calculation/reporting and payment (art. 70(4)); INO-DOH by end of February.Payment deadline, in full
Last day of February of the following year for capital gains (art. 70(4)).
Where to file and pay
Returns and payments go through the tax authority. Its own website: Tax Administration (Porezna uprava) — official website.
Allocaria links to the authority's site and files or pays nothing for you.
Common questions
The tax year in Croatia runs from 1 January to 31 December. The current one ends on 31 December 2026.
The next tax return deadline on record for Croatia is 28 February 2027 (tax year 2026). This date falls on a weekend; the working-day rule depends on the country: check the authority.
The next tax payment deadline on record for Croatia is 28 February 2027 (tax year 2026). This date falls on a weekend; the working-day rule depends on the country: check the authority. Returns and payments go through the tax authority: Tax Administration (Porezna uprava), porezna-uprava.gov.hr. Allocaria files and pays nothing for you.
Who must file
Taxable capital gains from disposals within 2 years of acquisition (net of same-year losses); dividends/interest received directly from abroad.
Forms the tax authority names
- JOPPD ('annual' JOPPD for capital gains, filed by the taxpayer)
- INO-DOH (report of foreign income; needed to claim foreign tax credit)
Sources
Confidence in these sources: high (official sources). Each line is a public page; open it to check the wording yourself.
- Porezna uprava - Oporezivanje kapitala (comparison 2025: dividends/interest/capital gains 12%)
Official source · read 14 October 2026
- Porezna uprava - INO-DOH example: Kapitalni dobitak Japan (annual JOPPD, HNB rate, credit cap)
Official source · read 14 October 2026
- Porezna uprava - Primjeri izvještaja i obračuna inozemnog dohotka
Official source · read 14 October 2026
- Narodne novine 115/2016 - Zakon o porezu na dohodak (original text: art. 67(8) 2-year exemption, art. 67(11) losses, art. 70(4)-(5) deadline and FIFO)
Official source · read 14 October 2026
- Zakon o porezu na dohodak (pročišćeni tekst NN 115/16 ... 152/24), art. 67 and 70 - zakon.hr
Secondary source · read 14 October 2026
- PwC Worldwide Tax Summaries - Croatia, Individual, Income determination
Professional-services guide · read 14 October 2026
- PwC Worldwide Tax Summaries - Croatia, Individual, Tax administration
Professional-services guide · read 14 October 2026
Neighbouring countries
Tax dates of countries close to Croatia: when the tax year ends and when the return and the tax are due.
General information compiled from the public sources listed below (checked 14 October 2026). Not tax advice. Rules change — check with the tax authority of Croatia. A date that falls on a weekend or a public holiday may be moved to the next working day by the tax office.