HR · N 45°49′ · E 15°59′
Croatia
A Croatian d.o.o. can be wholly foreign-owned for EU-facing trade, services, or local operations. Investors from mainland China and Hong Kong, as WTO members, generally establish on the same terms as domestic investors.
An Adriatic gateway to the EU market.
Limited liability company društvo s ograničenom odgovornošću (d.o.o.)
Talk to an advisorKey points on one page.
- Tax
- 10% below EUR 1m revenue; 18% otherwise; 15% global minimum tax for in-scope large groups
- Shareholders and directors
- Min. 1 shareholder and 1 director; generally no local-resident director requirement
- Share capital
- EUR 2,500; cash paid before registration must total at least one quarter
- Local requirements
- Croatian registered address required; each founder needs a personal identification number (OIB)
- Annual maintenance
- Annual accounts to FINA; CIT return due within 4 months after the tax period
- Incorporation timeline
- Approx. 5 business days after complete filing; foreign documents can extend this
- Public disclosure
- Court-register data are public; beneficial-owner name, residence country, and interest are searchable
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
02 · Advantages
Why Croatia
- 01Investors from WTO member economies generally establish on the same terms as domestic investors
- 02EU member state suited to trade and services across the EU single market
- 03HITRO.HR links court, tax, and statistical registration steps
03 · Requirements
Formation requirements
- Check the name in the Court Register; use Croatian or an EU official language in Latin script
- Each founder must obtain a Croatian personal identification number (OIB)
- Register beneficial-owner information within 30 days of formation
04 · Compliance
Annual compliance
- Submit annual financial statements to FINA, usually by 30 April
- File the annual CIT return within 4 months after the tax period ends
- Arrange a statutory audit when thresholds are met or for specified entities
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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