

Norway vs Croatia
Corporate Tax Comparison
Time of Update: Norway: 4/05/2026 / Croatia: 4/05/2026
Compare Norway and Croatia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Norway vs Croatia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Norway
Croatia
General CIT Rate:
22 (25% of some companies in the financial sector).
General CIT Rate:
18 (10% of companies with income less than 1,000,000.00 euros)
CIT Return Due Date:
At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.
CIT Return Due Date:
Within the last four months of the year at the company.
CIT Payment Due Date:
Tax arrears must be paid within three weeks after the assessment is announced.
CIT Payment Due Date:
As of the last day of CIT application deadline.
CIT Estimated Payment Due Date:
February 15 and April 15.
CIT Estimated Payment Due Date:
Pay in monthly installments before the end of last month.
Withholding Tax (WHT)
Norway
Croatia
Resident Withholding Tax (Dividend/Interest/Royalty):
Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Norway
Croatia
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
Effective Tax Rate (ETR)
Norway
Croatia
Composite Effective Average Tax Rate:
21.41%
Composite Effective Average Tax Rate:
16.15%
Composite Effective Marginal Tax Rate:
23.11%
Composite Effective Marginal Tax Rate:
6.93%
