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Generic Tax Name Tax on lotteries, gambling and betting - Annual fee for operating betting games
Tax name in the national language Godišnja naknada za priređivanje klađenja
Tax name in English Annual 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 ("Narodne novine" br. 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 01st 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 betting games" belong entirely to the state budget.

Geographical Scope

Territory of the Republic of Croatia.


Operators of betting games.

Tax object and basis of assessment
Deductions, Allowances, Credits, Exemptions
Rate(s) Structure
  • 1,000,000.00 HRK for operating betting games throught betting shops and self-service terminals,
  • 3,000,000.00 HRK for operating betting 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

Betting games may, in addition to Hrvatska lutrija ltd, be also organised by companies which are awarded the operating right by the decission of the Goverment of the Republic of Croatia on operatiing betting games and which have entered into a 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 18.00 HRK 0.01
2011 17.00 HRK 0.01
2010 19.00 HRK 0.01