With article 14, Item 3 of the Law on income tax, the finance minister made a decree announcing that the interest rate on loans between related subjects for the year 2018 is 4,55%.

The formerly listed interest rate represents:

• The lowest interest rate that a Croatian taxpayer can use when giving loans to non-resident related subjects
• The highest interest rate (that is tax deductible from the income tax aspect) that a Croatian taxpayer is subject to when receiving loans from non-resident related subjects