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Generic Tax Name Tax on lotteries, gambling and betting - Fee for organising award games
Tax name in the national language Naknada za priređivanje nagradnih igara
Tax name in English Fee for organising award 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
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
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




Comments
 
Beneficiary





Comments

The "Fee for organising award games" belongs to the Croatian Red Cross.

 
Geographical Scope

Territory of the Republic of Croatia.

 
Taxpayers

Organizers of award games.

 
Tax object and basis of assessment

Market value of the fund.

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

5 %

 
Tax due date

At least 15 days before the date specified as the start of an award game.

 
Tax collector

Ministry of Finance, the Tax Administration.

 
Special features

Award games are games organised by companies for the promotion of their products and services as well as by other legal entities and individual entrepreneurs, where an organiser undertakes to distribute prizes in good or services to the drawn winners, without asking the participants for specific payment for the participation in the game.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d

Comments

In accordance with Article 69,  paragraph 8, Act on Games of Chance (Official gazette no. 87/09, 35/13, 158/13, 41/14, 143/14) organizers of award games paid 5% of the total fund for the benefit of the Croatian Red Cross