Independent Analysis
Requires Independent Funding

Foreign Policy Forum is a non-partisan, non-profit think-tank dedicated to advancing evidence-based dialogue on Croatia's role in European and global affairs. We accept no government funding. Our research, public events, and expert commentary remain credible only because they remain free from institutional interest. Your support makes that possible.

Donate NowTax Deductibility

Your Donation Is Tax-Deductible

Under Croatian law, donations to registered non-profit organisations such as Foreign Policy Forum qualify as tax-deductible expenses for both individuals and legal entities. Below you will find a summary of the applicable framework.

Foreign Policy Forum operates as a registered Croatian association (udruga) conducting activities of general social interest in the fields of education, research, and international affairs — categories explicitly recognised as eligible for tax-deductible donations under the Zakon o porezu na dohodak (Personal Income Tax Act) and the Zakon o porezu na dobit (Corporate Income Tax Act).

Donations must be made via bank transfer to a registered Croatian non-profit account and be accompanied by a written confirmation of donation (potvrda o donaciji) which we issue to every donor upon request. This document is required when submitting personal tax returns or corporate tax declarations.

The deductibility applies to cash donations. In-kind contributions are also eligible under the same percentage thresholds, provided they are properly documented and valued.

For Individuals

Personal Income Tax (Porez na dohodak)

Individuals who earn income in Croatia and donate to eligible non-profit organisations may increase their personal deduction (osobni odbitak) by the amount donated, up to 2% of total income earned in the previous tax year.

  • Donation must be made via bank transfer to a Croatian non-profit
  • Claim through the ZPP-DOH form submitted via the eGrađani portal by 28 February of the following year
  • Attach a confirmation of donation from the receiving organisation
  • The deduction reduces taxable income, generating a tax refund proportional to your income tax bracket
Up to 2% of prior-year income

For Companies

Corporate Income Tax (Porez na dobit)

Legal entities subject to Croatian corporate income tax may recognise cash and in-kind donations to registered non-profits as tax-deductible expenses up to 2% of revenues earned in the previous or current tax period (as of January 2024 amendments, companies may choose the more favourable reference period).

  • Eligible for cultural, educational, scientific, humanitarian, and other activities of general interest
  • Newly established companies without prior-year revenue may use current-year revenue as the calculation base (effective from 1 January 2024)
  • Donations exceeding the 2% threshold may exceptionally be recognised for strategic projects approved by the relevant ministry
  • Declared in the annual corporate tax return; donation confirmation from the organisation required
Up to 2% of company revenues