{"id":3487,"date":"2017-08-22T15:24:07","date_gmt":"2017-08-22T13:24:07","guid":{"rendered":"https:\/\/www.rijeka.hr\/en\/?page_id=3487"},"modified":"2020-01-07T15:10:11","modified_gmt":"2020-01-07T14:10:11","slug":"income-tax","status":"publish","type":"page","link":"https:\/\/www.rijeka.hr\/en\/themes-for-citizens\/business-and-investments\/taxes-and-charges\/taxes\/income-tax\/","title":{"rendered":"Corporate tax"},"content":{"rendered":"

The key characteristics of : corporate taxation, taxpayers, tax basis and taxable periods.<\/p>\n

TAX RATE\u00a0 \u2013\u00a0 20% on the established tax basis.<\/p>\n

TAXPAYER<\/p>\n

    \n
  1. The taxpayer is a company or another legal entity and a physical person that carries out an activity in order to make profit, earn income or revenue, or other estimable economic benefits.<\/li>\n<\/ol>\n

    TAX BASIS<\/p>\n

    The tax basis is an income that is determined, in accordance with accounting regulations, as a difference between income and expenses before the calculation of corporate tax, increased and reduced, in accordance with legal provisions.<\/p>\n

    TAXABLE PERIOD<\/p>\n

    Corporate tax is determined for a taxable period which, as a rule, is a calendar year. The Tax Administration can approve, at the request of the taxpayer, differentiation between the taxable period and the calendar year, on which occasion the taxable period shall not exceed a 12-month period.<\/p>\n

    Detailed information on corporate tax is available on the \u00a0website of the Tax Administration<\/a>.<\/p>\n

     <\/p>\n

     <\/p>\n","protected":false},"excerpt":{"rendered":"

    The key characteristics of : corporate taxation, taxpayers, tax basis and taxable periods. TAX RATE\u00a0 \u2013\u00a0 20% on the established tax basis. TAXPAYER The taxpayer is a company or another legal entity and a physical person that carries out an activity in order to make profit, earn income or revenue, or other estimable economic benefits….<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":3485,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_trash_the_other_posts":false,"footnotes":"","_links_to":"","_links_to_target":""},"tags":[],"class_list":["post-3487","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nCorporate tax - City of Rijeka<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rijeka.hr\/en\/themes-for-citizens\/business-and-investments\/taxes-and-charges\/taxes\/income-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Corporate tax - City of Rijeka\" \/>\n<meta property=\"og:description\" content=\"The key characteristics of : corporate taxation, taxpayers, tax basis and taxable periods. 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