The Croatian government has published a draft law on amendments to the Corporate Income (Profit) Tax Law. The main measure is the introduction of a temporary excess profit tax that would only apply for the 2026 tax year. The measure targets large and medium-sized enterprises that generate more than 50% of their revenue in Croatia and have seen their profit margins grow disproportionately during the current energy crisis and inflationary period. In particular, the measure provides that if a c…