The objective of this research is to calculate the costs of tax compliance faced by those in Croatia who have to pay special taxes, i.e., excises. The research was done face-to-face (interview survey) and by postal questionnaire, in the period from May to September 2002, relating to operations in 2001. The research was done partly by a market research agency (PULS) and by the investigator herself. The questionnaires were based on foreign research (Sandford 1989, Shekidele 1996, Haughton 1998) and partly on tax regulations regarding excise in Croatia. The selection of the sample, in comparison with that in studies related to compliance costs of other taxes, was relatively simple, since there are fewer entities liable to pay excises. The response rate was different per given excise, and a better response was obtained with a face-to-face interviews. The following were calculated: the costs of the time of employees expended, external costs, which include the fees paid to outside accountants and other advisors dealing with tax issues, the material and some other costs, but only those that were exclusively connected with excise matters. There were many restrictions here, such as the problem of the precise determination of the number of employees and the working time spent, because they were at the same time carrying out other matters related to accountancy and finance, as well as the determination of material costs that are not specifically shown according to place of origin. The respondents themselves estimated these magnitudes, which ultimately, after the processing of the questionnaire, might lead to unreliable conclusions; and yet, as Keynes said: “It is better to be approximately right than precisely wrong” (in Haughton, 1998). Taking these restrictions into account, the results obtained suggest that the costs of those liable to pay excise are low and that the taxation procedure is relatively simple, particularly after the expiry of the initial phase in which the taxes were introduced. Since this is the first such investigation in Croatia and since such research is not common even in international dimensions, it can be considered an initial attempt that will be a point of departure for further research. It should correct the drawbacks and problems that occurred during the research, and hence improve the quality and reliability of future results.