Tax winnings from lottery games

TAX ON WINNINGS FROM LOTTERY GAMES

 

OBLIGED PERSON

Natural person obtaining winnings from lottery games

 

PERSON OBLIGED TO CALCULATE AND PAY TAXES

Gambling operator

 

BASIS ON CASH WINNINGS

1. Amount of money in an individual winning above EUR 99,54 to EUR 1.327,23
2. Amount of money in an individual winning above EUR 1.327,23 to EUR 3.981,68

3. Amount of money in an individual winning above EUR 3.981,68 to EUR 66.361,40

4. Amount of money in an individual winning above EUR 66.361,40

 

BASIS ON WINNINGS COMPRISED OF OBJECTS, SERVICES OR RIGHTS

1. Market value of objects, services or rights representing an individual winning above EUR 99,54 to EUR 1.327,23

2. Market value of objects, services or rights representing an individual winning above EUR 1.327,23 to EUR 3.981,68

3. Market value of objects, services or rights representing an individual winning above EUR .3981,68 to EUR 66.361,40

4. Market value of objects, services or rights representing an individual winning above  EUR 66.361,40

 RATE

1. 10% on market value of objects, services or rights representing an individual winning above EUR 99,54 to EUR 1.327,23

2. 15% on market value of objects, services or rights representing an individual winning above EUR 1.327,23 to EUR 3.981,68

3. 20% on market value of objects, services or rights representing an individual winning above EUR 3.981,68 to EUR 66.361,40

4. 30% on market value of objects, services or rights representing an individual winning above  EUR 66.361,40

 

ACCOUNT NAME AND NUMBER

Državni proračun Republike Hrvatske

HR1210010051863000160

 

REGULATIONS

Act on Games of Chance OG 87/09, 35/13, 158/13, 41/14, 143/14, 114/22​

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