Croatia vs Hungary
Corporate Tax Comparison
Time of Update: Croatia: 4/05/2026 / Hungary: 4/05/2026
Compare Croatia and Hungary corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Croatia vs Hungary Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Croatia
Hungary
General CIT Rate:
18 (10% of companies with income less than 1,000,000.00 euros)
General CIT Rate:
9
CIT Return Due Date:
Within the last four months of the year at the company.
CIT Return Due Date:
After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).
CIT Payment Due Date:
As of the last day of CIT application deadline.
CIT Payment Due Date:
After the last day of the fiscal year, the last day of the fifth month (May 31st for calendar year taxpayers).
CIT Estimated Payment Due Date:
Pay in monthly installments before the end of last month.
CIT Estimated Payment Due Date:
Pay by quarter or by month.
Withholding Tax (WHT)
Croatia
Hungary
Resident Withholding Tax (Dividend/Interest/Royalty):
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Croatia
Hungary
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 corporate income tax rate (9%); however, participation in the exemption system may be applicable.
Effective Tax Rate (ETR)
Croatia
Hungary
Composite Effective Average Tax Rate:
16.15%
Composite Effective Average Tax Rate:
10.31%
Composite Effective Marginal Tax Rate:
6.93%
Composite Effective Marginal Tax Rate:
6.62%
