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Generic Tax Name Tax on lotteries, gambling and betting - Monthly fee for operating betting games
Tax name in the national language Mjesečna naknada za priređivanje klađenja
Tax name in English Monthly fee for operating 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

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

Geographical Scope

Territory of the Republic of Croatia.


Operators of betting games.

Tax object and basis of assessment

The tax base is the total sum of payments.

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

5 %

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, also be 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

Environmental taxes

Tax revenue
ESA95 code d214fb

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 272.83 HRK 0.08
2011 234.55 HRK 0.07
2010 222.01 HRK 0.07
2009 227.09 HRK 0.07
2008 232.64 HRK 0.07
2007 214.88 HRK 0.07
2006 205.56 HRK 0.07
2005 147.71 HRK 0.06
2004 114.02 HRK 0.04
2003 108.33 HRK 0.05
2002 71.36 HRK 0.03