Profit Tax

Porez na dobit je nastao kao produkt razvoja trgovačkih društava krajem 19. stoljeća. Odnosi se prvenstveno na trgovačka društva, odnosno pravne osobe. Ipak, u poreznom sustavu Republike Hrvatske, obveznici poreza na dobit nisu samo trgovačka društva, nego sve osobe koje obavljaju djelatnost na teritoriju Republike Hrvatske te time ostvaruju prihode, bez obzira jesu li to fizičke ili pravne osobe. Rezidenti i nerezidenti Republike Hrvatske su u tom smislu izjednačeni. Porez na dobit se plaća po stopi od 12% u slučaju prihoda do 3.000.000 kn, odnosno 18% za prihod iznad navedenog iznosa.Corporate tax (income tax) is a product of development of corporations at the end of 19th century. It's main goal is to tax corporate entities/comapnies, or legal entity. Still, in Croatian tax system, emphasis is on every kind of business activity within Croatian borders, that produces income, without differentiating between natural person and legal entity. It also does not differentiate between resident and non resident of Republic of Croatia. Corporate tax is payed at rate of 12% for income up to 3.000.000 kn, and 18% for income exceeding that amount