Top income tax
35.4%
Worldwide system
Corporate tax
18.0%
PDV
25.0%
standard rate
Tax residency
183 days
65 tax treaties
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%.
- 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.
- 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
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | EUR 50,400 | 23.6% |
| EUR 50,400 | and above | 35.4% |
Tax flags
Participation Exemption
Nomad Tax Regime
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
- 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