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The Income Tax Act
The Income Tax Act was published in the Official Gazette of the Republic of Croatia "Narodne novine" No. 127/00.
II. TAXABLE INCOME
1. General Provisions about Determining Income
(7) The following shall also be deemed expenses of the tax period: gifts in kind or in money transferred to a giro account, for cultural, educational, scientific, healthcare, humanitarian, sporting, religious and other purposes, to associations and other persons who carry out these activities in accord with special regulations, up to the amount of 2% of total receipts in the previous year. If the gifts are made in kind, the giver and the recipient shall be obliged to have proper documents about this. Exceptionally, gifts above the regulation amount shall be deemed expenses on condition that they have been given according to the programs and rulings of the competent ministries.