Croatia

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Podrucni Ured Zagreb, 10000 Zagreb, Avenija Dubrovnik 32
Tel: +3851 4809 000
Fax: +3851 4809 008
Web: www.pu.mfin.hr

(As of September 2009)

Corporate income tax rate (%)	20
Capital gains tax rate (%)	20
Branch tax rate (%)	20
Withholding tax (%)
Dividends	0
Interest	15
Royalties from patents, know-how, etc.	15
Fees for market research, tax advice, business advice and auditor services	15
Branch remittance tax	0
Net operating losses (years)
Carryback	0
Carryforward	5