The code of ethics in the kindergarten marks a key tool that ensures that the entire collective of the kindergarten adheres to certain principles or regulations that are contained in a single document of the code of ethics. Its purpose is to direct educators and the entire kindergarten team in educational work and to instruct them in some of the basic principles of ethics and morality. Some of the many roles of the code are the promotion of a healthy and pleasant working atmosphere and care for the safety and well-being of children and kindergarten users. Educators are in situations where they have to make decisions of a moral nature every day, and in this way, sometimes the rules and principles of the code of ethics are unknowingly violated. When making any decision, moral or ethical, it is important that the educator is guided by the guidelines of the code. The code of ethics plays a very important role in creating the environment and atmosphere of the kindergarten, which is in perfect accordance with the highest ethical standards. The aim of the research is to compare ethical codes in the Republic of Croatia. One kindergarten with an available code of ethics was selected from each county. An analysis of the content of 21 ethical codes of kindergartens in the Republic of Croatia found that the differences in the ethical codes are not significant and that more differences can be found in the composition of the code than in its content itself.