Croatia

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Podrucni Ured Zagreb, 10000 Zagreb, Avenija Dubrovnik 32
Tel: +385-1-650-1111
Fax: +385-1-650-1448
Website: www.porezna-uprava.hr

(As of September 2011)

Corporate Income Tax	20%
Capital Gains	20%
Branch Tax	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%
Service fees paid to persons in blacklisted low-tax countries	20%
Branch Remittance Tax	0%
Net Operating Losses (Years)
Carryback	0
Carryforward	5