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Generic Tax Name Special tax on non-alcoholic beverages
Tax name in the national language Posebni porez na bezalkoholna pića
Tax name in English Special tax on non-alcoholic beverages
Member State HR-Croatia
Tax in force since 1994/07/01
If abolished, date on which the tax ceases to apply 2013/06/30
Business version date 2013/01/01
Version date 2013/05/13
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Special tax on non-alcoholic beverages Act – Zakon o posebnom porezu na bezalkoholna pića – „Narodne novine“ (Official Gazette of the Republic of Croatia No. 51/94, 139/97, 127/00, 107/01 and 136/02 – consolidated version)

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by


Geographical Scope

Territory of the Republic of Croatia


Legal entities and natural persons who produce or who have produced non-alcoholic beverages on their own account and persons who import, bring into, or receive in the customs area of the Republic of Croatia non-alcoholic beverages, except for persons and quantities that are according to separate regulations exempted from the payment of customs duties.

Tax object and basis of assessment

Non-alcoholic beverages that are imported or produced on the territory of the Republic of Croatia; powders and granules intended for preparation of non-alcoholic beverages; non-alcoholic beverages of fruit juices, fruit base, herbal extracts, cereals or whey, artificial non-alcoholic beverages and low-energy non-alcoholic beverages; syrups intended for the preparation of non-alcoholic beverages.

Tax base:

A hectolitre of produced or imported non-alcoholic beverages.

Deductions, Allowances, Credits, Exemptions


Non-alcoholic beverages exported by the proof of export and evidence that the payment from abroad carried out in accordance with the foreign exchange and foreign trade regulations.

Non-alcoholic beverages delivered from producing to distribution centres or bottlers of producer.

Non-alcoholic beverages used as samples in analyses for trial productions or used for quality control.

Non-alcoholic beverages placed in free zones for export, production or consumption, and further moving to customs warehouses, as well as delivery of the domestic non-alcoholic beverages and delivery of imported non-alcoholic beverages from free zones and customs warehouses to retail outlets at international airports.

The taxpayer who exports from the Republic of Croatia the subjects of taxation on which the special tax was paid, is entitled to a special tax refund in the amount paid for non-alcoholic beverages.

Rate(s) Structure

40.00 HRK per hectolitre

Tax due date

Special tax on non-alcoholic beverages must be paid by the producer within 30 days of shipment (release) from the production facilities, distribution centres or bottlers of the producer.

The importer shall pay special tax on non-alcoholic beverages at importation together with the calculation and payment of the customs debt.

Tax collector

Customs administration of the Republic of Croatia.

Special features
Economic function

Environmental taxes

Tax revenue
ESA95 code d214ae

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 118.34 HRK 0.04
2011 123.97 HRK 0.04
2010 121.43 HRK 0.04
2009 126.78 HRK 0.04
2008 137.07 HRK 0.04
2007 139.83 HRK 0.04
2006 138.99 HRK 0.05
2005 139.82 HRK 0.05
2004 134.42 HRK 0.05
2003 134.56 HRK 0.06
2002 106.59 HRK 0.05