Croatia adopted the euro (EUR) with effect from 1 January 2023. As a result, several tax-related thresholds are converted accordingly with effect from that date. Some of the key thresholds include the following: Revenue threshold for the reduced corporate tax rate of 10%: HRK 7,500,000 / EUR 995,421.06; Annual threshold to apply cash method of accounting for corporate tax: HRK 7.5 million / EUR 995,421.06 Value limit for current year write-off of assets (i.e., not depreciated): HRK 3,500 / EUR 464.53 Deductible limit for promotional items/gifts: HRK 160 / EUR 21.24 per item Individual income tax brackets: up to HRK...