Income Tax Act art. 9(1)(26) (digital nomad receipts)

Overview

Regime

Income Tax Act art. 9(1)(26) (digital nomad receipts)

Country

Croatia

Type

Exemption

Status

Active

Effective from

Jan 1, 2021

Expires on

—

Details

Summary

Qualifying employment or self-employment receipts of a holder of digital-nomad status are non-taxable Croatian income (not annual income).

Eligibility

Third-country national with approved temporary stay as a digital nomad under the Aliens Act; work through communication technology for an employer or own company not registered in Croatia; no work or services for Croatian employers or clients.

Benefits

Exempt from Croatian PIT and related payroll reporting on qualifying foreign-work receipts; no Croatian pension or health contributions on that income (private health insurance required for the stay).

Requirements

Valid digital-nomad residence status; income must fall within the statutory description in art. 9(1)(26) PITA.

Limitations

Does not cover dividends, interest, capital gains, rent, Croatian-source income, or work for Croatian clients. Does not by itself resolve home-country tax or treaty residence conflicts.

Income types covered

Foreign employment and qualifying self-employment receipts tied to digital-nomad status

Duration details

While digital-nomad temporary stay is valid (up to 18 months per approval, with extension rules under immigration law)

View source PITA art. 9(1)(26); Aliens Act digital nomad stay (MUP)