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Croatia

Environmental taxes by economic activity (NACE Rev. 2) (env_ac_taxind2)

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Compiling agency: Croatian Bureau of Statistics

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Data presents environmental tax revenue (by tax category - energy, CO2 taxes, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents.

29 April 2025

The environmental tax statistics are compiled based on Eurostat’s 2024 'Environmental taxes - a statistical guide'. Environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax".

Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).

Data refer to environmental taxes collected by the government and payable by the different economic agents.

The target population are all production sectors by NACE, households as consumers and non-residents.

Republic of Croatia

The data refer to the calendar years.

Not applicable

Million Euro

Data on environmental taxes was prepared on the basis of the Reports on Revenues and Expenditures, Income and Expenses (PR-RAS), Report on the Execution based on the General Ledger Accounts (T0710) of the Ministry of Finance, and the Report on Realised Income from Fees of the Environmental Protection and Energy Efficiency Fund (the part relating to pollution taxes).

National accounts data on the taxes are data on government cash receipts adjusted to the concepts of ESA in a way that time-adjusted cash (TAC) method is implemented.

The List of Environmental Taxes for the Republic of Croatia was prepared in coordination with National Accounts Department of CBS. All identified environmental taxes were grouped in 6 categories: energy taxes, CO2 taxes, other CO2 taxes, transport taxes, pollution and resources.

Transport: Excise taxes on passenger cars, other motor vehicles, vessels and aircraft, Excise taxes on motor vehicles - from 01 July 2013., Annual levy on public roads use (at motor vehicles registration), Levy on public roads use for tractors, Taxes on liability road vehicles insurance premium, Taxes on comprehensive road vehicles insurance premium,  Special taxes on the sale of used passenger cars, other motor vehicles, boats and airplanes, Motor vehicle taxes (legal persons), Boat taxes (legal persons), Levy on the environment on motor vehicles, Motor vehicle taxes (natural persons),Boat taxes (natural persons).

Source of data

Tax classification and their payment in NTL list comprises 12 taxes which comes from tax laws and which are done property tax and using of transport sources in company property and households.

Data with whole structure of distribution of paid taxes from NTL list is made of, comes from administrative sources and sources inside CBS, as from annual financial reports from which it is possible to identify accurate description of transport equipment which is used for work and transport.

Procedure on which is done the distribution of taxes shows the allocation of share of industry and households exactly by the description each of 12 possibilities on which the taxes are charged at. Procedure is the same for each year for which the data are asked.

In first stage of distribution it is done the identification of taxes which are related to household, and in second stage of distribution of taxes it is done the distribution of the remaining amount (after deduction of households) inside industry, and by physical indicators owning property from Annual financial report which describe condition of property per day.

This procedure in total is done by the allocation of collected taxes for industry and households from sources of data which are available and which are connected with shown data (collected from tax authorities) in NTL list.

Energy: Excise taxes on mineral oils, Fuel price fee, Excise taxes on electricity - from 01 July 2013., Excise taxes on natural gas - from 01 July 2013., Excise taxes on solid fuels - from 01 July 2013., Fee for Incentivizing Electricity Production from Renewable Energy Sources and Cogeneration.

Source of data

Physical Energy Flow Accounts Questionnaire

Country : HR

Year : 2023

Number and Type: Table B - Physical Use Table for Energy Flows

Content: Energy Flows

 

Details of consumption of energy-generating products from  the table which are main source of data (consumption of energy resources expressed  in TJ by the category of consumption from NKD and households) from which is made the structure of taxes, and for the grouping of products which are under tax, 6 products is grouped in 4 category:

Gasoline together with oil; Gases together Wood, wood waste & other solid biomass, charcoal; Electrical energy

For each of 4 category there is redistribution of taxes according to NKD classification and by group household. With this procedure, it is covered whole consumption of energy which are under tax obligations.

With this procedure at the end in total you can follow consumption of energy flow by consumption of industry and households, and as taxes are related to the consumption, you get and correct distribution of taxes, like percentage of industry in paid taxes. The same procedure is applied every year for which the data are needed.

Pollution: Levy for non-hazardous industrial waste, Levy for hazardous waste, Levy for SO2 emissions into the environment, Levy for NO2 emissions into the environment, Levy on the environmental user, Waste packaging management fee and deposit fee, WEEE management fee, End-of-life vehicle management fee, Waste Tyres Management Fee; Disposal fee for waste lubricating oils

Resources: Contributions for forest, Water contribution (natural persons), Compensation for the use of the public-use functions of forests, Water protection fee (natural persons),  Water management fee (water regulation fee) (natural persons), Water use charge (water use fee) (natural persons), Water management fee (water regulation fee) (natural persons)  , Water use charge (water use fee) (natural persons), Water contribution (natural persons), Water protection fee (natural persons)

CBS reviews the list of taxes.

The new taxes will be covered by all changes in national law regards to taxation published in National Gazette.

To allocate the tax revenues to the tax payers we used Eurostat statistical guide for Environmental taxes 2013 edition.

National description of used methodology:

Environmental tax is a tax with a physical unit (or its proxy of it) as a base of something that has a proven, specific negative impact on the environment.

Tax revenue means the revenue collected on the tax.

Transport taxes include taxes related to the ownership and use of motor vehicles. Tax on other transport equipment (e.g. planes), and related transport services (e.g. duty on charter or scheduled flights) are also included here, when they conform to the general definition of environmental taxes. The transport taxes may be „one-off” taxes related to imports or sales of the equipment or recurrent taxes such as an annual road tax. Taxes on petrol, diesel and other transport fuels are included under energy taxes.

Energy taxes include taxes on energy products used for both transport and stationary purposes. The most important energy products for transport purposes are petrol and diesel. Energy products for stationary use include fuel oils, natural gas, coal and electricity. 

Pollution taxes include taxes on measured or estimated emission to air and water, management of solid waste and noise. An exception is the CO2 taxes, which are included under energy taxes as discussed above.

Taxes on resources pose some particular problems. There are differences in opinion on whether resource extraction is environmentally harmful in itself, although there is a broad agreement that it can lead to environmental problems, such as pollution and soil erosion.

Data for taxes paid by non-residents was estimated.

Data for years before 2008 in NACE rev2 is not calculated.

CBS doesn’t have national descriptions of the methodology.

Environmental taxes are based on the National Tax List (NTL).

The National Tax List is prepared on the basis of the Reports on Revenues and Expenditures, Income and Expenses (PR-RAS), Report on the Execution based on the General Ledger Accounts (T0710) of the Ministry of Finance, and the Report on Realised Income from Fees of the Environmental Protection and Energy Efficiency Fund (the part relating to pollution taxes).

National accounts data on the taxes are data on government cash receipts adjusted to the concepts of ESA in a way that time-adjusted cash (TAC) method is implemented.

The List of Environmental Taxes for the Republic of Croatia was prepared in coordination with National Accounts Department of CBS. All identified environmental taxes were grouped in 6 categories: energy taxes, CO2 taxes, other CO2 taxes, transport taxes, pollution and resources.

Physical Energy Flow Accounts (PEFA) are used to calculate CO2 taxes.

See concept 8.1

Annualy

The Regulation requires environmentally related taxes to be provided for the first time on 30 September 2013.

The Republic of Croatia has transmitted the data to Eurostat on 30th April 2025 covering the years 2008-2023 (accoring to new obligation deadline).

Statistical data are comparable with other countries on the grounds that all EU member states use the same methodology.

Taxes are calculated for the time series from 2008 to 2023 and data are fully comparable.