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Generic Tax Name Tax on lotteries, gambling and betting - Annual fee for operating slot machine games
Tax name in the national language Godišnja naknada za priređivanje igara na sreću na automatima
Tax name in English Annual 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



Th "Annual 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
Deductions, Allowances, Credits, Exemptions
Rate(s) Structure
  • 10,000.00 HRK per slot machine           
  • 40,000.00 HRK per electronic roulette of up to 6 playing places                            
  • 50,000.00 HRK per electronic roulette exceeding 6 playing places
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

Slot machine 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 slot machine games 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 66.92 HRK 0.02
2011 85.91 HRK 0.03
2010 87.35 HRK 0.03
2009 78.61 HRK 0.02
2008 83.09 HRK 0.02
2007 72.29 HRK 0.02
2006 59.94 HRK 0.02
2005 49.15 HRK 0.02
2004 42.40 HRK 0.02
2003 27.34 HRK 0.01
2002 14.10 HRK 0.01