Croatia vs Norway
Corporate Tax Comparison
Time of Update: Croatia: 4/05/2026 / Norway: 4/05/2026
Compare Croatia and Norway corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Croatia vs Norway Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Croatia
Norway
General CIT Rate:
18 (10% of companies with income less than 1,000,000.00 euros)
General CIT Rate:
22 (25% of some companies in the financial sector).
CIT Return Due Date:
Within the last four months of the year at the company.
CIT Return Due Date:
At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.
CIT Payment Due Date:
As of the last day of CIT application deadline.
CIT Payment Due Date:
Tax arrears must be paid within three weeks after the assessment is announced.
CIT Estimated Payment Due Date:
Pay in monthly installments before the end of last month.
CIT Estimated Payment Due Date:
February 15 and April 15.
Withholding Tax (WHT)
Croatia
Norway
Resident Withholding Tax (Dividend/Interest/Royalty):
Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Croatia
Norway
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 constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Croatia
Norway
Composite Effective Average Tax Rate:
16.15%
Composite Effective Average Tax Rate:
21.41%
Composite Effective Marginal Tax Rate:
6.93%
Composite Effective Marginal Tax Rate:
23.11%
