Crypto tax in Croatia: what you need to know

“Do I have to pay tax on bitcoin?” is one of the questions I get most often. The short answer: sometimes. This is a plain-language overview of the basic rules for individuals who are tax residents of Croatia.

Important: this is general information, not tax advice. Tax rules change. For your own situation, check with the Croatian Tax Administration (Porezna uprava) or a tax adviser.

How crypto is taxed

According to the Tax Administration, profit from selling cryptocurrency is income from capital for individuals, specifically a capital gain. It is taxed in a similar way to profit from selling shares.

The capital gain is the difference between your selling price and your purchase price, reduced by costs such as platform fees.

The tax rate

Since 1 January 2024, capital gains in Croatia are taxed at 12%. The local surtax (prirez) was abolished, so nothing is added on top. This tax is final: it is not part of the annual income tax return.

The two-year rule

A gain is not taxable if you sell the cryptocurrency more than two years after buying it. If you sell within two years, the gain is taxed.

Example: bitcoin bought in March 2024 and sold in April 2026 was held for more than two years, so no tax is due on that gain. The same bitcoin sold in January 2026 would be taxable.

When the tax is triggered

According to the Tax Administration’s opinion, tax arises when you exchange crypto for euros or another official currency. Swapping one cryptocurrency for another (for example bitcoin for ether) does not, under that opinion, create a capital gain at the moment of the swap. The gain is calculated when you finally sell for money, compared with what you originally paid.

Losses

Capital losses in a calendar year reduce capital gains in the same year. Tax is paid only on the positive difference.

Reporting and payment

• Gains from the previous year are reported on the JOPPD form.
• The tax is calculated and paid by the last day of February of the following year. For example, for gains made in 2026 the deadline is the end of February 2027.
• If you buy crypto directly from a provider abroad, the Tax Administration states that you also need to register in the taxpayer register (form RPO).

Filing can be done through the ePorezna online system.

Keep records

For every purchase and sale, note the date, quantity, price in euros and fee. Most exchanges let you export your transaction history. Save it every year, because platforms sometimes delete old data or shut down.

The tax office will know more and more

From 2026 the EU rules known as DAC8 apply. Crypto service providers collect data on their users’ transactions and report it automatically to EU tax authorities. It makes sense to report everything properly from the start.

In short

• Tax is due on profit, not on simply holding crypto.
• The rate is 12%, with no surtax.
• Selling more than two years after buying is not taxable.
• Under the Tax Administration’s opinion, a crypto-to-crypto swap is not a taxable moment.
• Gains are reported on JOPPD by the end of February for the previous year.

Before your first purchase, read how to buy bitcoin in Croatia safely.

Sources: Croatian Tax Administration opinion on the taxation of cryptocurrency trading (2018) and its notice on taxing capital gains via the JOPPD form; tax changes effective 1 January 2024 (abolition of surtax and the new rate for capital income).