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Generic Tax Name Tax on lotteries, gambling and betting - Monthly fee for operating slot machine games
Tax name in the national language Mjesečna naknada za priređivanje igara na sreću na automatima
Tax name in English Monthly fee for operating slot machine 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 slot machine games" belongs entirely to the state budget.

Geographical Scope

Territory of the Republic of Croatia.


Operators of slot machine games.

Tax object and basis of assessment

The sum of daily accounts of all slot machines.

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

25 %

Tax due date

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

Tax collector

Ministry of Finance, the Tax Administration.

Special features

Slot machine 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 slot machine games and which have entered into an operating right contract.

Economic function

Environmental taxes

Tax revenue
ESA95 code d214fc

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 214.20 HRK 0.07
2011 199.50 HRK 0.06
2010 189.79 HRK 0.06
2009 208.60 HRK 0.06
2008 243.06 HRK 0.07
2007 190.51 HRK 0.06
2006 141.87 HRK 0.05
2005 100.63 HRK 0.04
2004 68.36 HRK 0.03
2003 45.36 HRK 0.02
2002 34.51 HRK 0.02