🇭🇷 Croatia
HR / HRV #124
Nomad Score
65.0
Cities
29
🇭🇷 CROATIA TAX PROFILE
Data year: 2025
Tax System
Worldwide
Rates vary by municipality. Default: 20% (lower) and 30% (upper). Zagreb: 23.6% and 35.4%.
Rates vary by municipality. Default: 20% (lower) and 30% (upper). Zagreb: 23.6% and 35.4%.
Top PIT Rate
35.4%
Corporate Tax Rate
18.0%
PDV
25.0%
Capital Gains Tax
12.0%
12% flat on financial assets held <2 years (exemption after 2 years). Real estate held <10 years.
12% flat on financial assets held <2 years (exemption after 2 years). Real estate held <10 years.
Social Security (Employee)
20.0%
Social Security (Employer)
16.5%
Dividend Withholding
12.0%
Interest Withholding
12.0%
Royalty Withholding
15.0%
Inheritance Tax
4.0%
Treaty Count
65
Participation Exemption
Nomad Tax Regime
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| EUR 0 | EUR 50,400 | 23.6% | -- |
| EUR 50,400 | and above | 35.4% | -- |
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if domicile or habitual abode (183+ days) in Croatia
Exit Tax
No
CFC Rules
Yes
CFC rules under ATAD implementation
CFC rules under ATAD implementation
Nomad Regime: Digital nomad visa (1 year, renewable). Exempt from Croatian income tax if working for foreign employer/clients.
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
February 28
📚 SOURCES
-
PwC Croatia Tax Summary
(accessed Mar 23, 2026)
PIT, CIT, PDV, social security
🔗 RELATED
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