

Croatia vs Thailand
Corporate Tax Comparison
Time of Update: Croatia: 4/05/2026 / Thailand: 4/04/2026
Compare Croatia and Thailand corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Croatia vs Thailand Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Croatia
Thailand
General CIT Rate:
18 (10% of companies with income less than 1,000,000.00 euros)
General CIT Rate:
20%
CIT Return Due Date:
Within the last four months of the year at the company.
CIT Return Due Date:
settled within the same 150-day period
CIT Payment Due Date:
As of the last day of CIT application deadline.
CIT Payment Due Date:
settled within the same 150-day period
CIT Estimated Payment Due Date:
Pay in monthly installments before the end of last month.
CIT Estimated Payment Due Date:
due two months after the close of the first six months of the company's accounting period
Withholding Tax (WHT)
Croatia
Thailand
Resident Withholding Tax (Dividend/Interest/Royalty):
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/3
None-Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Croatia
Thailand
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate.
Effective Tax Rate (ETR)
Croatia
Thailand
Composite Effective Average Tax Rate:
16.15%
Composite Effective Average Tax Rate:
19.61%
Composite Effective Marginal Tax Rate:
6.93%
Composite Effective Marginal Tax Rate:
21.74%
