Croatia
AI Agent Legal Status: undefined · Autonomy: low
Legal Framework
Croatia is subject to the EU AI Act and GDPR. Joined the eurozone in 2023. No specific national AI regulation beyond EU frameworks.
Key Laws & Regulations
- ◆EU AI Act
- ◆GDPR
- ◆Companies Act
Business Formation
d.o.o. (društvo s ograničenom odgovornošću) is the standard entity with HRK 20,000 (approximately EUR 2,650) minimum capital. J.d.o.o. (simple limited company) requires only HRK 10.
Tax Implications
Corporate tax rate is 10% for companies with annual revenue up to EUR 1 million, and 18% above that threshold. The tiered system favors small and medium enterprises.
Opportunities
Low tax rate for SMEs combined with EU membership and eurozone access. Growing Zagreb tech scene. Attractive lifestyle jurisdiction for remote AI teams.
Highlights
Very favorable 10% tax rate for companies under EUR 1 million revenue. Recent eurozone membership provides currency stability. Simple limited company formation available with minimal capital.
Risks & Challenges
EU AI Act compliance required. Smaller tech ecosystem. Bureaucratic challenges. Limited local venture capital.