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Generic Tax Name Tax on lotteries, gambling and betting - Tax on winnings from betting games
Tax name in the national language Porez na dobitke od igara klađenja
Tax name in English Tax on winnings from betting 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 "Tax on winnings from betting games" belongs entirely to the state budget.

 
Geographical Scope

Territory of the Republic of Croatia.

 
Taxpayers

Natural persons winning gains from betting games.

 
Tax object and basis of assessment

The basis for the tax on winnings is a single amount of winnings exceeding 0,00 HRK

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

10%

15%

20%

30%

 
Tax due date

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

 
Tax collector

Ministry of Finance, the Tax Administration.

 
Special features

Betting games 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 betting games 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 5.99 HRK 0.00
2011 6.93 HRK 0.00
2010 8.42 HRK 0.00

Comments