Cryptocurrency in Croatia: 12% tax, the two-year rule and MiCA
In short. Crypto is legal in Croatia, and the tax depends on how long you hold. A gain on coins you sell for euros within two years of buying them meets 12% capital gains tax; hold longer and the gain is exempt. Hanfa licenses providers under MiCA, and when the transition ended on 1 July 2026, five of the 17 firms on its earlier register had a licence. The other twelve lost the right to serve Croatian clients.
- TAX UNDER 2 YEARS
- 12%on capital gains
- TAX AFTER 2 YEARS
- 0%gain exempt
- CRYPTO-TO-CRYPTO
- Not taxedthe holding period keeps running
- STAKING AND MINING
- Other incomehigher rates plus contributions
- LICENSED PROVIDERS
- 5 of 17at the end of the transition, July 2026
The two-year rule
Croatia treats crypto as a financial asset under its personal income tax law. If you sell coins for euros within two years of buying them, the gain meets 12%. Wait past two years and you owe nothing on it.
A swap from one coin to another produces no gain, so you pay nothing at that point. The two-year clock keeps counting from your original purchase. For a gift, it runs from the day the donor bought the coins.
You can set losses from sales within two years against gains of the same year. The loss does not carry over to the next year. Report the year's gains by the end of February, including exempt ones, and keep a record of each trade.
Rewards cost more
Staking and occasional mining rewards count as other income. You owe tax on receipt at 15% to 23%, plus a 10% pension contribution and a 7.5% health contribution. Mining or trading run as a business moves to self-employment rules.
Supervision
Hanfa supervises crypto-asset service providers under MiCA. Before that, firms registered with Hanfa under the anti-money-laundering law. Seventeen of them sat on that register during the transition. Five applied in time, received a MiCA licence and moved to the new register. The rest lost the right to operate on 1 July 2026.
Hanfa advises you to check a provider's exact legal name against its register or ESMA's EU-wide register before you trade, and to move coins from an unlicensed firm to a licensed one or to your own wallet.
Allowed
- Buy, hold and sell crypto
- Sell coins held over two years without tax
- Swap one coin for another without tax
- Use a provider licensed by Hanfa or anywhere else in the EU
Restricted
- Gains on coins sold within two years meet 12%
- Staking and mining rewards meet other-income rates plus pension and health contributions
- Providers without a MiCA licence lost the right to operate on 1 July 2026
How the rules took shape
Croatia adopts the euro.
Hanfa starts accepting MiCA licence applications.
The transition ends; five of 17 registered providers hold a MiCA licence.
Common questions
Is crypto legal in Croatia?
Yes. Hanfa licenses providers under MiCA, and you may buy, hold and sell crypto.
How much tax do I pay on crypto in Croatia?
12% on gains from coins sold for euros within two years of purchase. After two years the gain is exempt.
Is a swap between coins taxed?
No. A swap creates no gain, and the two-year period keeps running from the first purchase.
Are staking rewards taxed?
Yes. They count as other income on receipt, at 15% to 23% plus pension and health contributions.
How do I check that a crypto exchange is licensed in Croatia?
Look up its exact legal name in Hanfa's CASP register or in ESMA's register of EU-licensed providers.
Sources
Other countries
Updated 02.11.2026 · this is reference material, not investment or tax advice