Chinese Mainland vs Croatia
Corporate Tax Comparison
Time of Update: Chinese Mainland: 4/04/2026 / Croatia: 4/05/2026
Compare Chinese Mainland and Croatia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Chinese Mainland vs Croatia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Chinese Mainland
Croatia
General CIT Rate:
25%
General CIT Rate:
18 (10% of companies with income less than 1,000,000.00 euros)
CIT Return Due Date:
For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.
CIT Return Due Date:
Within the last four months of the year at the company.
CIT Payment Due Date:
Within five months after the end of the tax year.
CIT Payment Due Date:
As of the last day of CIT application deadline.
CIT Estimated Payment Due Date:
Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.
CIT Estimated Payment Due Date:
Pay in monthly installments before the end of last month.
Withholding Tax (WHT)
Chinese Mainland
Croatia
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chinese Mainland
Croatia
General Capital Gain Tax Rate:
Capital gains are subject to 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)
Chinese Mainland
Croatia
Composite Effective Average Tax Rate:
23.00
Composite Effective Average Tax Rate:
16.15%
Composite Effective Marginal Tax Rate:
15.59
Composite Effective Marginal Tax Rate:
6.93%
