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Until recently, Croatia had relatively low sin taxes, but in April 2020, the government introduced sharp rises in the duties on tobacco, alcohol, and coffee. A new system of soft drink taxation was established at the same time. Soft drinks with taurine are taxed at 2.2 kuna (€0.29) per litre. The sugar in soft drinks is taxed at rates of 0.3 kuna (€0.04) per litre at 2–5 g/100 ml, 0.5 kuna per litre (€0.07) at 5–8 g/100 ml, and 0.8 kuna per litre (€0.11) if more than 8 g/100 ml.
In January 2020, the Ministry of Finance proposed a tax on all e-liquids at the rate of 1 kuna per ml. Croatia’s vaping community objected to the levy, which would have added the equivalent of €1.30 to a typical bottle of e-cigarette fluid, and the proposal was dropped. There is therefore no excise duty on vape juice, nor is there any wine duty.
A comprehensive smoking ban was repealed in 2009 due to the damage it caused the hospitality industry, and the current law is relatively liberal by European standards. Smoking is banned in restaurants but there are exemptions for small bars, and larger premises can have ventilated smoking rooms. Vaping is banned indoors wherever smoking is banned.
Bars in urban areas must close at midnight, but municipal, city, or county authorities can issue permission to certain areas where bars can open longer (up to 2 am), or even restrict closing hours earlier than midnight.
Croatia is one of 12 countries in the Nanny State Index to have a tobacco retail display ban, and it takes a tough stance on advertising. Wine cannot be advertised in any broadcast media, and spirits, e-cigarettes, and tobacco cannot be advertised at all. There are no such restrictions on beer.
With thanks to Dr. sc. Neven Vidaković
About
The Nanny State Index (NSI) is a league table of the worst places in Europe to eat, drink, smoke and vape. The initiative was launched in March 2016 and was a media hit right across Europe. It is masterminded and led by IEA’s Christopher Snowdon with partners from all over Europe.
Enquiries: info@epicenternetwork.eu
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About the Editor
Christopher Snowdon is the head of Lifestyle Economics at the Institute of Economic Affairs. His research focuses on lifestyle freedoms, prohibition and policy-based evidence. He is a regular contributor to the Spectator, Telegraph and Spiked and often appears on TV and radio discussing social and economic issues.
Snowdon’s work encompasses a diverse range of topics including ‘sin taxes’, state funding of charities, happiness economics, ‘public health’ regulation, gambling and the black market. Recent publications include ‘Drinking, Fast and Slow’, ‘The Proof of the Pudding: Denmark’s Fat Tax Fiasco’, ‘A Safer Bet’, and ‘You Had One Job’. He is also the author of ‘Killjoys’ (2017), ‘Selfishness, Greed and Capitalism’ (2015), ‘The Art of Suppression’ (2011), ‘The Spirit Level Delusion’ (2010), ‘Velvet Glove, Iron Fist’ (2009).
Croatia 2023
Until recently, Croatia had relatively low sin taxes, but in April 2020, the government introduced sharp rises in the duties on tobacco, alcohol, and coffee. A new system of soft drink taxation was established at the same time. Soft drinks with taurine are taxed at 2.2 kuna (€0.29) per litre. The sugar in soft drinks is taxed at rates of 0.3 kuna (€0.04) per litre at 2–5 g/100 ml, 0.5 kuna per litre (€0.07) at 5–8 g/100 ml, and 0.8 kuna per litre (€0.11) if more than 8 g/100 ml.
In January 2020, the Ministry of Finance proposed a tax on all e-liquids at the rate of 1 kuna per ml. Croatia’s vaping community objected to the levy, which would have added the equivalent of €1.30 to a typical bottle of e-cigarette fluid, and the proposal was dropped. There is therefore no excise duty on vape juice, nor is there any wine duty.
A comprehensive smoking ban was repealed in 2009 due to the damage it caused the hospitality industry, and the current law is relatively liberal by European standards. Smoking is banned in restaurants but there are exemptions for small bars, and larger premises can have ventilated smoking rooms. Vaping is banned indoors wherever smoking is banned.
Bars in urban areas must close at midnight, but municipal, city, or county authorities can issue permission to certain areas where bars can open longer (up to 2 am), or even restrict closing hours earlier than midnight.
Croatia is one of 12 countries in the Nanny State Index to have a tobacco retail display ban, and it takes a tough stance on advertising. Wine cannot be advertised in any broadcast media, and spirits, e-cigarettes, and tobacco cannot be advertised at all. There are no such restrictions on beer.
With thanks to Dr. sc. Neven Vidaković
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