The Tax Administration (Porezna uprava) has published the list of the largest tax debtors in Croatia, which includes a total of 31,699 taxpayers with recorded due and unpaid debt of 1,754,744,869.54 euros. Citizens owe 980.3 million euros, legal entities 543.5 million euros, and natural persons conducting business activities 230.9 million euros. The total amount includes unpaid taxes and contributions, customs duties, excise duties, and concession fees.
At the top of the list of citizens is Gordana Dobrijević from Rijeka, with a debt of 72.45 million euros. The state charges her with tax and excise duty evasion, which allegedly occurred during the period when she was buying fuel for Italian partners. Second is Mara Dobrijević with a debt of 41.26 million euros, followed by Pasquale Fernicola from Naples, who owes the state 31.18 million euros. A total of 26,210 citizens with a debt of 980.3 million euros have been recorded.
Among legal entities, the largest debtor is the Rijeka company D.M.G.S. Trade desk j.d.o.o., which is in insolvency, with unpaid obligations of 41.3 million euros. This company is owned by Gordana Dobrijević. Second place is taken by the Zagreb company Ma.Di. Trading & Consulting d.o.o. with a debt of 31.9 million euros, and third is Tvornica duhana Udbina d.o.o., also in insolvency, with a debt of 24.1 million euros. The majority of its unpaid obligations relate to special taxes and excise duties. A total of 1,472 legal entities with a debt of 543.5 million euros have been recorded.
Among natural persons conducting business activities, Andrej Peras from Varaždin owes the most, with obligations of approximately 21.2 million euros. Krunoslav Katalenić from Novi Marof has a nearly equal amount in liabilities, also 21.2 million euros, while Dragan Gavrić from Vukovar is on the list with approximately nine million euros in debt. For Peras, Katalenić and Gavrić, the Tax Administration has taken additional measures to check whether there is a possibility of concealing assets and avoiding the payment of tax obligations. A total of 4,017 natural persons conducting business activities with a debt of 230.9 million euros have been recorded.
In the first nine months of this year, the Tax Administration took a total of 514,884 measures aimed at collecting tax debts. Of these, 513,770 related to collection and enforcement proceedings conducted independently by the Tax Administration, and these measures covered debts totalling 1.82 billion euros. 1.17 billion euros was collected. Through the competent state prosecutor's office, 1,114 proposals for the securing or enforcement of real estate were sent to the courts, and these proceedings relate to debts with a total value of 19.97 million euros.
From the beginning of 2024 to the end of October 2026, 98 cases related to possible concealment of assets were opened. 71 cases were concluded, and in 26 cases, violations of legal provisions were established. Criminal reports were filed against 43 persons, and the potential financial benefit associated with these acts was estimated at more than seven million euros.
The Tax Administration publishes the list on 31 October each year, and the criteria for inclusion depend on the category of taxpayer. The list includes citizens whose debt exceeds 1990.84 euros, natural persons conducting business activities with a debt greater than 13,272.28 euros, and legal entities with unpaid obligations greater than 39,816.84 euros. Debts for which a payment deferral, instalment repayment, or appropriate restructuring has been approved are not included on the list, and taxpayers who fully settle the stated debt after publication are removed from the list. Data are updated daily.
