- Top income tax rate 35.4 33
- Income tax brackets updated
- Special tax regimes updated
HR
Croatia
HR · HRV · #124 · 29 cities
Nomad score
63/100
Compare
Top income tax
33.0%
Worldwide system
Corporate tax
18.0%
PDV
25.0%
standard rate
Tax residency
183 days
72 tax treaties
Croatia tax profile
Data year: 2026
- Tax system
- Worldwide Residents are taxed on worldwide income. Progressive PIT on “annual income” (employment, self-employment, and certain other income) uses two bands on the annual tax base: up to EUR 60,000 and above EUR 60,000. Municipalities and cities set the lower rate (15–23%) and higher rate (25–33%) within statutory bands; if a unit does not adopt rates by the deadline, the default is 20% and 30% (the rates shown in the brackets). Zagreb applies 23% and 33% from 1 March 2025 (NN 28/2025). Basic personal allowance is EUR 560 per month (2026 guidance on Porezna uprava).
- Top PIT rate
- 33.0%
- Corporate tax rate
- 18.0%
- PDV
- 25.0%
- Capital gains tax
- 12.0% Financial assets: 12% final tax if sold within two years of acquisition; gains after two years are exempt. Disposal of other property and property rights is generally taxed at 24% on the net gain. Rental income from property is typically taxed at 12% (final).
- Social security (employee)
- 20.0%
- Social security (employer)
- 16.5%
- Social security cap (annual)
- EUR 143,496
- Dividend withholding
- 12.0%
- Interest withholding
- 12.0%
- Royalty withholding
- 15.0%
- Inheritance tax
- 4.0%
- Treaty count
- 72
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | EUR 60,000 | 20.0% |
| EUR 60,000 | and above | 30.0% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Income Tax Act art. 9(1)(26) (digital nomad receipts) Qualifying employment or self-employment receipts of a holder of digital-nomad s... | 0.0% | Duration not recorded | Active |
Tax flags
Participation Exemption
Nomad Tax Regime
Tax residency
- Days threshold
- 183 days
- Residency rules
- Tax resident with permanent residence (prebivalište) or habitual abode (uobičajeno boravište) in Croatia; 183 days in a year is a common habitual-abode test. Residents are liable on worldwide income; non-residents on Croatian-source income only.
- Exit tax
- No
- CFC rules
- Yes CFC rules follow EU ATAD implementation for Croatian residents with interests in low-taxed foreign entities.
- Nomad regime
- Third-country nationals may obtain temporary stay as digital nomads (Aliens Act). Income Tax Act art. 9(1)(26) exempts qualifying receipts from work for a non-Croatian employer or own foreign company while holding that status. The exemption does not extend to passive income, Croatian-source work, or services to Croatian clients. Holders are not insured for Croatian social security on exempt work income.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- February 28
Sources
- Porezna uprava — income tax rules and rates (accessed Oct 9, 2026) Progressive annual income bands (EUR 60,000 threshold), default 20%/30% rates, residency, February filing
- Porezna uprava — annual PIT rates by municipality (2026) (accessed Oct 9, 2026) Local rate-setting ranges; default when a unit does not adopt rates
- Porezna uprava — double taxation agreements (accessed Oct 9, 2026) Treaty list and WHT ceilings (72 agreements on table)
- PwC Worldwide Tax Summaries — Croatia (accessed Oct 9, 2026) PIT, CIT, PDV, social security caps, capital income, withholding, CFC
- Zakon o porezu na dohodak (consolidated) (accessed Oct 9, 2026) Art. 9(1)(26) digital-nomad receipt exemption
- MUP — temporary stay of digital nomads (accessed Oct 9, 2026) Immigration conditions, stay length, means of subsistence