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Generic Tax Name Tax on lotteries, gambling and betting - Annual fee for operating casino games
Tax name in the national language Godišnja naknada za priređivanje igara na sreću u casinima
Tax name in English Annual 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
Other

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

Social security contribution Employers
Employees
Other
 
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 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




Comments
 
Beneficiary





Comments

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

 
Geographical Scope

Territory of the Republic of Croatia.

 
Taxpayers

Operators of the casino games.

 
Tax object and basis of assessment
 
Deductions, Allowances, Credits, Exemptions
 
Rate(s) Structure

500,000.00 HRK per casino, 3,000,000.00 HRK for operating casino games through interactive channels of on-line casino games.

 
Tax due date

By the end of December of the current year for the following year.

 
Tax collector

Ministry of Finance, the Tax Administration.

 
Special features

Games of chance in casinos may, in addition to Hrvatska lutrija ltd, be also organised by companies which are awarded the operating right by a 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







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 10.15 HRK 0.00
2011 9.17 HRK 0.00
2010 8.18 HRK 0.00

Comments