Ukraine vs Croatia
Corporate Tax Comparison
Time of Update: Ukraine: 4/06/2026 / Croatia: 4/05/2026
Compare Ukraine and Croatia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Ukraine vs Croatia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Ukraine
Croatia
General CIT Rate:
18%
General CIT Rate:
18 (10% of companies with income less than 1,000,000.00 euros)
CIT Return Due Date:
The quarterly tax return should be due within 40 calendar days after the last day of the reporting quarter, but the deadline for submitting the fourth quarter CIT return (based on the quarterly reporting period) is 60 calendar days after the end of the reporting year. The annual tax return (based on the annual reporting period) should be due within 60 calendar days after the last day of the reporting year.
CIT Return Due Date:
Within the last four months of the year at the company.
CIT Payment Due Date:
According to the assessment based on the tax return, the payable taxes should be paid within ten calendar days after the deadline for submitting the relevant tax return.
CIT Payment Due Date:
As of the last day of CIT application deadline.
CIT Estimated Payment Due Date:
N/A
CIT Estimated Payment Due Date:
Pay in monthly installments before the end of last month.
Withholding Tax (WHT)
Ukraine
Croatia
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Ukraine
Croatia
General Capital Gain Tax Rate:
Capital gains are subject to the standard corporate income tax rate of 18%.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraints.
Effective Tax Rate (ETR)
Ukraine
Croatia
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
16.15%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
6.93%
