On 11 December 2020, Croatia published its tax reform laws for 2021, including the Law on Amendments to the Income Tax Law, the Law on Amendments to the Corporate Tax Law, and the Law on Amendments to the Value Added Tax Law. The main measures include the following:
- A reduction in the two-bracket individual income tax rates from 36% and 24% to 30% and 20%;
- A reduction in the individual income tax rate for lump-sum taxation of small and craft businesses from 12% to 10%;
- A reduction in the …