Croatia Compliance Report

Regulatory Overview

Regulatory Status

Dedicated crypto/VA legislation, licensing regime, active enforcement

Key Regulator(s)

Croatian Financial Services Supervisory Agency, Ministry of Finance's Office for Anti-Money Laundering

Primary Legislation

Directive (EU) 2018/843 (AMLD5): https://eur-lex.europa.eu/legal-content/EN/TXT/, Directive (EU) 2015/849 (AMLD4), as amended by AMLD5 and AMLD6: https://eur-lex., Regulation (EU) 2023/1114 on Markets in Crypto-Assets (MiCA): https://eur-lex.eu, Anti-Money Laundering and Counter-Terrorist Financing Act: Covers exchanges and, Personal Income Tax Act and related rules: Taxes crypto gains at 12% (debate to, Anti-Money Laundering and Terrorist Financing Act, Capital Market Act, MiCA Regulation, Harmonized with EU Directive (EU) 2015/849 and FATF Recommendations [https://mfi

Travel Rule

Adopted — Threshold: Implemented

Tax Reporting

Taxable Event: A capital gain arises when you sell or exchange cryptocurrency for fiat currency (e.g., EUR, USD), or exchange one cryptocurrency for another, or use cryptocurrency to purchase goods or services.. Taxable Base: The difference between the sale price (or market value at the time of exchange/use) and the acquisition cost (purchase price). If the result is a profit, it's a capital gain. If it's a loss, it's a capital loss.. The standard capital gains tax rate on financial assets in Croatia is 10%.. In addition to this, a surtax (prirez) is applied by local municipalities, which varies depending on the city/municipality (e.g., Zagreb has a 18% surtax, other cities less). So, the effective rate can be higher (e.g., 10% + 18% of 10% = 11.8% in Zagreb).. Crucially, capital gains from the sale or alienation of virtual currencies are exempt from tax if the virtual currencies were held for more than two years from the date of acquisition.

Key Facts

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