Croatia: Gambling Tax & Fees Changes

Croatia is overhauling its gambling tax framework as part of a broader reform set to be fully implemented by early 2026. The new system introduces a progressive tax on gambling winnings, including lotteries and other games of chance, with the following rates applicable from 19 April 2025:

10% on winnings up to €1,500

15% on winnings between €1,500 and €4,000

20% on winnings between €4,000 and €70,000

30% on winnings exceeding €70,000

These changes replace the previous thresholds, where winnings under HRK 750 (approximately €100) were tax-exempt. Now, even small winnings are subject to taxation.

Additionally, casinos must now pay an annual fee of €100,000 per location, while online casino operators are subject to a €600,000 annual fee.

Betting operators will pay €200,000 annually for physical outlets and €400,000 for online betting operations.

For operators of slot machines, there is an annual levy of €2,000 per machine. For electronic roulette with up to six slots, there is an annual levy of €8,000, and €10,000 for more than six slots.

Identification is now mandatory at betting points, and minors are strictly prohibited from participating in games of chance.

Approximately 11% of gambling revenue will be allocated to addiction prevention and treatment programs, with additional funds supporting sports, education, civil society development, and social and humanitarian activities.

These reforms aim to create a safer and more regulated gambling market in Croatia, addressing concerns about gambling addiction and ensuring that gambling activities contribute positively to society