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Generic Tax Name Tax on lotteries, gambling and betting - Fee for organising occasional one-time games of chance
Tax name in the national language Naknada za priređivanje prigodnih, jednokratnih igara na sreću
Tax name in English Fee for organising occasional one-time games of chance
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 "Fee for organising occasional one-time games of chance" belongs entirely to the state budget.

Geographical Scope

Territory of the Republic of Croatia.


Organizers of occasional one-time games of chance.

Tax object and basis of assessment

Basis of assessment is the sum of total payments for the participation in an occasional one-time game of chance.

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

5 %

Tax due date

Within 7 days from the publication of the drawing.

Tax collector

Ministry of Finance, the Tax Administration.

Special features

A non-profit legal entity with the registered office in the territory of the Republic of Croatia, may organise an occasional tombola, once per year, to collect funds for financing its activities as prescribed by the organiser's general legal acts.

Economic function

Environmental taxes

Tax revenue
ESA95 code d214fa

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 16.13 HRK 0.01
2011 17.12 HRK 0.01
2010 23.65 HRK 0.01
2009 16.84 HRK 0.01
2008 21.55 HRK 0.01
2007 22.33 HRK 0.01
2006 29.67 HRK 0.01
2005 28.28 HRK 0.01
2004 34.76 HRK 0.01
2003 10.91 HRK 0.01
2002 26.72 HRK 0.01