How is crypto taxed for companies in Croatia?

The profile above shows Croatia's corporate crypto tax classification, cost-basis methods, holding-period rules and anti-avoidance treatment.

Which accounting framework applies to crypto in Croatia?

Croatia reports under HSFI; the reporting section above lists the measurement basis, impairment and fair-value treatment.

Crypto accounting & tax in Croatia

Reporting framework, corporate tax and individual tax treatment for digital assets in Croatia, from CryptaCount's jurisdiction database covering 72 countries.

Croatia: tax & reporting data

General Information

Default Framework: IFRS
Permitted Frameworks: IFRS, HSFI
IFRS Mandatory For: Listed/large entities use IFRS
Tax Year: Calendar Year (end M12)
Functional Currency: EUR
FX Source (Reporting): ECB
FX Source (Tax): ECB
Transaction Rate: Daily Spot
Hyperinflationary: ✗ No

Reporting — HSFI

Framework Available: ✓ Yes
Crypto Classification: Intangible Asset, Current Asset
Classification Notes: IAS 38 intangible (most common); IAS 2 inventory if held for sale in ordinary course. No dedicated IFRS crypto standard.
Measurement Basis: Historical Cost
Permitted Cost Methods: FIFO, WAVG
Prohibited Cost Methods: LIFO
Impairment Required: ✓ Yes
Impairment Type: Prudence Principle
Reversal Allowed: ✓ Yes
NRV Write-down: ✓ Required — Only if classified as inventory (IAS 2)
Fair Value Hierarchy: —
Recent Standards: No dedicated IFRS crypto standard. IFRIC agenda decision (2019) confirmed IAS 38/IAS 2. IASB crypto project in pipeline, no ED yet.

Corporate Tax — Rate & Classification

Corporate Tax Rate: 18%
Crypto Classification: Ordinary Income
Notes: All corporate income

Corporate Tax — Cost Basis

Measurement Basis: Historical Cost
Default Cost Method: FIFO
Permitted Methods: FIFO, WAVG
Taxpayer Can Elect: ✓ Yes
Country Override: Standard
Override Notes: —
LIFO Conformity Req.: ✗ No
Differs from Reporting: ✗ No

Corporate Tax — Anti-Avoidance

Wash Sale: ✗ Off
Window (before/after): —
Same-Day Rule: ✗ No
Loss Restriction: Unrestricted
Loss Carryforward: Unlimited

Corporate Tax — Holding Period

Holding Period Benefit: ✗ No
Period: —
Benefit Type: —

Corporate Tax — Crypto Event Treatment

Staking Rewards: FMV at Receipt
Gas Fee Treatment: Add to Cost
Gas = Disposal of Native: ✓ Yes
Crypto↔Crypto Taxable: ✓ Yes
DeFi Wrapping: Unclear
Fork Cost Basis: Zero

Individual Tax — Regime

Tax Regime: Capital Gains
Regime Notes: 10% capital gains. 2yr holding = tax-free.
Tax Rate: 10%
Rate Notes: 10% + municipal surtax up to 18%

Individual Tax — Cost Basis

Measurement Basis: Historical Cost
Cost Method: FIFO
Method Electable: ✓ Yes
Permitted Methods: FIFO, WAVG
Country Override: Standard

Individual Tax — Exemptions

CGT Exempt: ✗ No
Exempt Conditions: —
Holding Period: > 730 days
HP Benefit: Tax-free
Annual Exemption: —
Threshold Exemption: —

Individual Tax — Anti-Avoidance

Wash Sale: ✗ Off
Same-Day Rule: ✗ No
Superficial Loss: ✗ No
Loss Restriction: Unrestricted
Loss Carryforward: Unlimited

B2C vs B2B Differences

Differs from B2B: ✓ Yes
Notes: Individuals: 2yr holding exemption. Corporates: none.

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