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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

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 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 "Annual 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
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

Environmental taxes

Tax revenue
ESA95 code d

Annual tax revenue (millions)
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