Services · Company formation

How to register a company in Croatia as a foreigner

Updated 28 September 2026

EUR 1 of capital and a EUR 10 fee, but notary-free online registration is open only to holders of an EU-grade electronic signature. We cover the j.d.o.o. and d.o.o., the notary route, 10% and 18% profit tax, banks and the limits for Russian and Belarusian citizens.

Is it worth opening a company in Croatia

EUR 1 of share capital and a EUR 10 court fee for online filing: that is the official minimum for a Croatian simple limited liability company, the j.d.o.o. (jednostavno društvo s ograničenom odgovornošću). The commercial court (trgovački sud) must decide on entry in the court register (sudski registar) within 5 working days if the application is complete. A standard Polish company, by comparison, needs PLN 5,000.

The catch: the cheapest and fastest route, online registration without a notary, needs a high-assurance electronic signature: a Croatian electronic ID card, a FINA certificate (FINA, Financijska agencija, is the state Financial Agency) or a national electronic ID (eID) from an EU or EEA country (European Economic Area: the EU plus Norway, Iceland and Liechtenstein). Founders from Russia, Belarus, Ukraine and other non-EU countries usually take the notary route (javni bilježnik), in person in Croatia or through a proxy.

Croatia joined the euro area and Schengen on 1 January 2023, so business runs in euros and the company is a full EU legal entity.

A good fit for people living or moving to Croatia, serving EU clients, investing in coastal property or running a local business with staff. Not a fit for anyone looking for a tax haven: a Croatian company pays 10% or 18% profit tax on its worldwide profit, files annual accounts with FINA and faces the same bank scrutiny as any EU company.

Which company to open in Croatia: j.d.o.o., d.o.o. or d.d.

Foreigners can use every form in the Croatian Companies Act (Zakon o trgovačkim društvima, official gazette Narodne novine NN 111/93, last amended NN 136/24): foreign and domestic companies operate on equal terms. In practice the choice comes down to the two limited liability forms.

The cheap entry of a j.d.o.o. has a price: it must put a quarter of each year's profit (less the previous year's loss) into a legal reserve, usable only to increase capital or cover losses. Once capital reaches EUR 2,500, these limits fall away, and the company may keep "jednostavno društvo" in its name.

Any individual or legal entity can be a member, except people or companies under international asset freezes, those convicted of money laundering or terrorist financing, and those who, personally or through Croatian companies with a 25% or larger stake, owe taxes or wages.

Can you register a company in Croatia online and without travelling

Croatia can register companies fully online, but not for everyone. Articles 397.a to 397.e of the Companies Act allow a d.o.o. or j.d.o.o. to be formed through the court register website without a notary: founders fill in standard forms, pay by card and sign electronically.

That requires a high-assurance signature. The state START system (start.gov.hr) accepts a Croatian electronic ID card or a FINA certificate, and under its rules only adult Croatian citizens with a valid ID card can use it. The court register also admits EU and EEA citizens with their national eID through eIDAS, the EU framework for electronic identification. A citizen of Russia, Belarus or Ukraine without such a signature is, as a rule, shut out of the online route.

The notary route. The d.o.o. founding agreement is signed before a notary, as a notarial deed or a document the notary certifies. For a j.d.o.o. the notary fills in the standard minutes form annexed to the Act. Founders can appear in person or send a representative: the Act requires the founder's power of attorney to be certified by a notary (Article 387). A power of attorney from abroad is usually issued with an apostille and a Croatian translation. If a founder does not speak Croatian, a court interpreter (sudski tumač) must attend the signing.

Remote notarial deeds by electronic means are also allowed; ask the notary whether your electronic ID qualifies.

Who still has to travel. Most often, to the bank. Croatian banks open a company account after identifying the owner in person: even in the START system, the owner must visit the chosen bank in person within 15 days of receiving the reserved account number for the account to become active.

How to register a company in Croatia: steps and timing

5 working days is the court's official deadline for a complete application. For a foreigner the whole path is longer: tax numbers, a notary and capital come first, tax registration and a bank account after.

The court is fast; preparation is slow. With translations, apostilles, an OIB, a notary and bank checks, plan for several weeks. The court filing can go ahead without a bank account if the capital is paid into the notary's deposit.

The rest of a d.o.o.'s capital is due within a year of registration; until then a founder is personally liable for company debts up to the unpaid amount.

How much it costs to open a company in Croatia

EUR 10 for a j.d.o.o. and EUR 55 for a d.o.o.: that is the court fee for online registration. The real money goes on capital, the notary, translations and accounting. When filing through a notary, the court also charges a fee under the official court fee tariff.

Accounting is a separate budget line, plus a court interpreter and apostille if a founder does not speak Croatian or signs documents abroad; we quote the cost of our support after reviewing the documents. Even a dormant company files with FINA every year, and from year two a profitable company pays monthly profit tax advances.

What taxes a business pays in Croatia

A Croatian company pays 10% profit tax (porez na dobit) if its annual revenue is below EUR 1 million. At EUR 1 million or more the rate is 18%. The return is due within four months of year-end, and from the second year the company pays monthly advances based on the previous year's return.

VAT (PDV, porez na dodanu vrijednost). The standard rate of 25% is among the highest in the EU; reduced rates are 13% and 5%. Registration is mandatory once supplies in the previous or current calendar year exceed EUR 60,000, and voluntary at any time. If the threshold is crossed during the year, the company becomes a VAT payer from the first day of the following month. For services to or from EU businesses, a company may need a PDV ID, the number for intra-EU transactions issued by the tax office.

E-invoicing. Since 2026 Croatia has run a new fiscalisation system (Fiskalizacija 2.0): VAT payers issue invoices to other businesses only electronically, with data passed to the tax office. From 1 January 2027 the obligation extends to businesses that are not registered for VAT.

Dividends. Payments to individuals are taxed at 12% at source. A foreign company pays 10% unless a tax treaty gives less. An EU parent company holding at least 10% for at least two years receives dividends tax-free. For recipients in non-cooperative jurisdictions (the EU tax blacklist) with no tax treaty with Croatia, the rate is 25%.

Sample calculation. A j.d.o.o. with EUR 200,000 in revenue earns EUR 50,000 in pre-tax profit. Profit tax at 10% is EUR 5,000, leaving EUR 45,000. A j.d.o.o. must put a quarter of profit into reserve: EUR 11,250. The remaining EUR 33,750 can be paid to an individual owner; Croatia withholds 12%, or EUR 4,050, leaving EUR 29,700. Home-country taxes are not included. More on rates for people and companies: taxes in Croatia.

Reporting, audit, director and company address

Small Croatian companies need no audit: the Accounting Act (Zakon o računovodstvu) requires one for a d.o.o. only if it exceeds two of three thresholds: EUR 2.5 million in assets, EUR 5 million in net revenue and an average of 25 employees. Medium-sized and large companies are always audited.

Annual accounts. The balance sheet and profit and loss statement go to FINA by 30 April and must be published in the register of annual financial statements within six months of year-end. A company with no transactions, assets or liabilities files a statement of inactivity (Izjava o neaktivnosti) by 30 April instead. The profit tax return is due within four months of year-end.

Beneficial owner register. Ultimate owners are entered in the RSV within 30 days of formation and updated when things change. Filing is free; fines run from EUR 660 to EUR 46,450 for the company and EUR 660 to EUR 9,950 for the responsible person.

Director. Any person with full legal capacity can sit on the management board (uprava); the Companies Act sets no citizenship or residence requirement. It bars people convicted of money laundering, business fraud and similar crimes while the conviction's legal effects last, and anyone under an international asset freeze. A non-EU director who plans to live and work in Croatia will, as a rule, need a stay and work permit (dozvola za boravak i rad) under the Aliens Act (Zakon o strancima).

Address and secretary. The company's registered seat (sjedište) must be in Croatia, and the management board sets the specific business address in that locality by separate decision. Croatian law does not require a company secretary, unlike Cyprus.

Bank accounts and restrictions for citizens of Russia, Belarus and Ukraine

Registering a Croatian company is easier than opening its bank account. No account is needed before registration if the capital goes into a notary's deposit, but without one the company cannot take client payments or pay taxes and salaries.

How it works in practice. Croatian banks vet owners under EU anti-money laundering rules: they ask about the business, its clients and the founders' source of funds. The contract is, as a rule, signed after in-person identification at a branch. Prepare a business description, client contracts or letters and source of funds documents in advance. More on the business account in Croatia and personal account in Croatia pages.

Russian citizens. Croatian company law does not bar Russians from being members or directors unless they are under sanctions. But EU banks follow EU Regulation 833/2014: its Article 5b prohibits accepting deposits above EUR 100,000 per bank from Russian nationals and residents who have no EU citizenship or residence permit. Russians need a visa to enter Croatia, a Schengen member. On 8 August 2023 (presidential decree No. 585) Russia suspended key articles of its tax treaties with unfriendly countries, Croatia included, among them the articles on dividends. Russian tax residents should not count on treaty relief.

Belarusian citizens. A similar deposit limit applies under EU Regulation 765/2006, and banks are just as strict in practice. Belarus is not a member of the World Trade Organization (WTO), so for Belarusians living outside WTO countries the Companies Act formally applies a reciprocity condition (Article 620). That reciprocity, however, is presumed unless shown otherwise.

Ukrainian citizens. There are no specific restrictions. Holders of temporary protection in Croatia may work and run a business under EU Directive 2001/55/EC.

A company does not give residence. Registration alone gives no right to live in Croatia. Remote workers employed by a foreign company or self-employed outside Croatia can look at the Croatia digital nomad visa. All relocation options are on the Croatia page.

What we do

• we choose the form, j.d.o.o. or d.o.o., and say plainly if Croatia does not fit your goal;
• we pick the registration route: online via START or the court register website for holders of a suitable electronic signature, or through a notary in person or by power of attorney;
• we prepare founding documents, powers of attorney, translations and apostilles, and help founders and the director get an OIB;
• we arrange the commercial court filing and take the company through statistics, tax and RSV beneficial owner registration;
• we help with a registered address in Croatia;
• we bring in Murblz accounting and tax specialists for bookkeeping, returns, e-invoicing and annual accounts with FINA;
• we prepare a compliance pack for the bank and help open the account.

Legal representation, including notarial acts and appearances in court and before authorities, is handled by Murblz specialists together with partners holding a local licence. For coastal property, see investment property in Croatia. Other countries are covered under company registration and company registration abroad.

See also

Business account · Personal account · Investment property · Country taxes · All country programs

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