4H AGENCY
This market overview was prepared by Ivan Kurochkin, Head of Eastern Europe Desk, Partner and one of the founders of 4H Agency.
After 10+ years’ experience in consulting every type of clients from the testing laboratories to global operators and B2B providers on a variety of matters related to the gambling operations, Ivan has proven himself to be a business- oriented
multi-jurisdictional advisor for entering new markets across the globe. His background helps him to choose the best and most efficient scenarios for expansion to new market or for bringing existing operations of the Agency’s clients to a significantly new level.
If you are considering venturing into the markets of CIS countries or seeking expert advice on navigating the complexities of the gambling industry, Dmitry Hotsyn is the go- to person. Take action now and reach out to Dmitry to explore how 4H Agency can support your endeavours in the vibrant and evolving landscape of the CIS region.
4H Agency is a global gambling advisory. We provide expert guidance to B2C operators and B2B providers, spanning market insights, payments, product localisation, regulations, licensing, public affairs, and more.
ik@4h.agency
t.me/Ivan_Kurochkin https://4h.agency
TAXES AND FEES PAID UNDER GAMBLING LAWS TAX TYPE
Taxable base
MONTHLY GAMBLING TAX
Casino – percentage of the payment that the operator keeps from all payments of tournament participants
Slot machines – the sum of the daily calculations of all machines of the same type
Tax rate Betting – 5% Casino – 15% Slot machines – 25%
10% on winnings up to ~ US$ 1,395
15% on winnings above than US$1,395 to 4,190
20% on winnings above US$4,190 to 69,765
30% on winnings above than US$69,765
Payable by All operators
new responsible gambling measures and stricter regulations on gambling advertising.
Te responsible gambling provisions include mandatory identification of all players in physical gaming establishments, the standardisation of player exclusion procedures, the creation of a register of excluded individuals, and the potential revocation of gambling licenses for non-compliance with responsible gambling requirements.
Regarding gambling advertising restrictions, the proposal aims to limit online, audiovisual, and radio promotions, prohibit gambling ads in print media and public spaces, and reduce the external visibility of gaming venues.
LOCAL MARKET REQUIREMENTS
Land-based casinos are a key feature of the market, particularly in major tourist destinations such as Zagreb, Split, and Dubrovnik, attracting both locals and international visitors. Slot machines remain a dominant form of gambling, widely available not only in casinos but also in bars and specialised slot parlours across the country. Sports betting is another major driver of the industry, maintaining a strong presence both online and in physical betting shops.
Individuals
Tourism plays a crucial role in shaping the gambling sector, with operators strategically targeting peak seasons to maximise revenues. However, the market's growth is significantly constrained by strict licensing regulations, which limit the number of available licenses and make it difficult for new operators to enter. Based on our discussions with key market stakeholders and our own experience, several key challenges and considerations stand out.
Currently, obtaining a new gambling license is not possible, making the only viable route for market entry the acquisition of a stake in an existing locally licensed operator. Furthermore, online gambling operators must maintain a land-based presence, adding another layer of complexity and investment requirements for those looking to establish an online business in Croatia.
Regulatory changes are on the horizon, and while they are expected to impact the market, our insights suggest they could also open opportunities for the issuance of new licenses. Additionally, successful market penetration relies heavily on product localization and the use of region-specific marketing strategies to effectively engage Croatian players.
TAX ON WINNINGS
Betting – total amount of the Monetary amount of the payment
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