Iceland vs Croatia
Corporate Tax Comparison
Time of Update: Iceland: 4/04/2026 / Croatia: 4/05/2026
Compare Iceland and Croatia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Iceland vs Croatia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Iceland
Croatia
General CIT Rate:
20 (for LLCs and limited partnerships); 37.6 (for other entities)
General CIT Rate:
18 (10% of companies with income less than 1,000,000.00 euros)
CIT Return Due Date:
31 May
CIT Return Due Date:
Within the last four months of the year at the company.
CIT Payment Due Date:
November 1st and December 1st
CIT Payment Due Date:
As of the last day of CIT application deadline.
CIT Estimated Payment Due Date:
Except for January and October, prepayments should be made on the first day of each month.
CIT Estimated Payment Due Date:
Pay in monthly installments before the end of last month.
Withholding Tax (WHT)
Iceland
Croatia
Resident Withholding Tax (Dividend/Interest/Royalty):
22/22/0
Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
21/13/22
None-Resident Withholding Tax (Dividend/Interest/Royalty):
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Iceland
Croatia
General Capital Gain Tax Rate:
20 (for corporations, same as CIT rate for LLCs); 22 (for individuals)
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
Effective Tax Rate (ETR)
Iceland
Croatia
Composite Effective Average Tax Rate:
18.79%
Composite Effective Average Tax Rate:
16.15%
Composite Effective Marginal Tax Rate:
14.93%
Composite Effective Marginal Tax Rate:
6.93%
