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Generic Tax Name Tax on lotteries, gambling and betting - Monthly fee for operating casino games
Tax name in the national language Mjesečna naknada za priređivanje igara na sreću u casinima
Tax name in English Monthly fee for operating casino games
Member State HR-Croatia
Tax in force since 2010/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
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

Zakon o igrama na sreću (NN 87/09, 35/13, 158/13, 41/14, 143/14)  od 01. siječnja 2015.

Act on games of chance (Official gazette Narodne novine no. 87/09, 35/13, 158/13, 41/14, 143/14), from 1st January 2015.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



The "Monthly fee for operating casino games" belongs entirely to the state budget.

Geographical Scope

Territory of the Republic of Croatia.


Operators of the casino games.

Tax object and basis of assessment

Sum of the daily accounts of all tabels and the sum of the daily accounts of all slot machines.
The basis of assessment is a percentage of the receipts retained by the organiser from all the receipts from participants in a tournament.

Deductions, Allowances, Credits, Exemptions
Rate(s) Structure

15 %


Tax due date

The 15th day of the current month for the preceding month.

Tax collector

Ministry of Finance, the Tax Administration.

Special features

Games of chance in casinos may, in addition to Hrvatska lutrija ltd, also be organised by companies which are awarded the operating right by the decision of the Government of the Republic of Croatia on operating games of chance in casinos and which have entered into an operating right contract.

Economic function

Environmental taxes

Tax revenue
ESA95 code d214fd

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 30.48 HRK 0.01
2011 30.95 HRK 0.01
2010 34.75 HRK 0.01
2009 45.12 HRK 0.01
2008 52.15 HRK 0.01
2007 49.67 HRK 0.01
2006 28.46 HRK 0.01
2005 23.55 HRK 0.01
2004 24.93 HRK 0.01
2003 24.70 HRK 0.01
2002 34.33 HRK 0.02