Taxes · 🇭🇷 Croatia
Crypto and tokenized asset taxes in Croatia
Crypto gains are taxed at 12% as capital gains. Crypto held more than two years is tax-free but must still be reported. Swapping crypto for crypto is not taxed.
Crypto
Gains
12% (capital gains)
Holding period
More than 2 years: gain is not taxed, but must still be reported on the JOPPD form.
Losses
Capital losses in the year reduce capital gains of the same year.
Also
A gain arises only when crypto is converted into fiat money; crypto-to-crypto swaps create no taxable income. Cost is tracked per purchase (FIFO or successive prices). Tax on capital gains is final.
Income and tokenized assets
Staking, lending, yield
Mining rewards are taxed as other income when received; regular mining as a main occupation requires a registered business. No guidance found on staking or lending rewards.
Filing
Tax year
Calendar year; capital gains tax self-assessed and paid via the JOPPD form by the last day of February of the following year
Reporting
Calculate and pay capital gains tax on the JOPPD form by the last day of February for the previous year, and report exempt gains too. Croatia transposed DAC8 in December 2025; providers report 2026 data in 2027.
Tax authority
Watch out
- Exempt gains (held over two years) still need a JOPPD report.
- Keep a record of every purchase and sale.
- Ad, survey or promotion rewards paid in crypto count as income.
Sources
- Porezna uprava: JOPPD example for crypto trading (2026) · porezna-uprava.gov.hr
- Porezna uprava: capital gains and JOPPD (2026) · porezna-uprava.gov.hr
- Porezna uprava: opinion on cryptocurrencies (2018) · porezna-uprava.gov.hr
- IBFD: DAC8 rollout across the EU · ibfd.org
Not confirmed
- Whether the 2018 opinion on crypto-to-crypto swaps still reflects current practice (based on Income Tax Act NN 115/16).
- Tax treatment of staking and lending rewards.
- Whether a municipal surtax still applies to capital gains (the 2026 page mentions only 12%).
Researched 2026-11-09 for private individuals resident in Croatia. Information, not tax advice — rules change; check the tax authority before you file.