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Croatia: Tax relief measures in response to coronavirus (COVID-19)

Croatia: Tax relief measures in response to coronavirus

The Croatian government on 17 March 2020 proposed certain tax relief measures to mitigate the effects caused by the coronavirus (COVID-19) epidemic. The proposed amendments are pending parliamentary consideration, but it is not expected that the proposed amendments would be substantially changed during this process.


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Among the tax relief measures, are provisions that would:

  • Allow taxpayers to defer payment or to arrange an instalment payment plan for their tax liabilities, social security contributions and certain non-tax levies without being subject to interest being imposed during the period of deferral of payment (payments in installments) (this would not start the statute of limitations)
  • Amounts received by individuals and companies as grants to mitigate the special circumstances caused by the coronavirus would not be considered taxable for individual income tax  or corporate profit tax purposes
  • Refunds of assessed individual (personal) income tax and city surtax would be paid to the taxpayer upon issuance of the relevant tax assessment (with no change to the deadline for the right to file an objection), while the deadline for payment of any assessed individual income tax and city surtax liabilities remains unchanged

There is currently no extension of the deadlines for filing of tax returns or other returns.

Read a March 2020 report prepared by the KPMG member firm in Croatia

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