Croatia
Southern Europe · HR · 63 treaties
What are the main tax rates in Croatia?
Croatia has a top personal income tax rate of 33%, a corporate tax rate of 18%, and a capital gains tax rate of 10%. The standard VAT rate is 25%.
Tax profile
| Corporate income tax | 18% |
| Withholding — dividends | 10% |
| Withholding — interest | 15% |
| Withholding — royalties | 15% |
| VAT / GST (standard) | 25% |
| Personal income (top rate) | 33% |
| Capital gains | 10% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | Yes |
| Transfer pricing | Strict |
| Digital nomad visa | Temporary stay for digital nomads |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | Implemented |
Common questions
- How long does it take to become a tax resident in Croatia?
- You can become a tax resident in Croatia after spending 183 days there.
- Does Croatia have a nomad visa?
- Yes, Croatia offers a nomad visa.
- What is Croatia's tax system based on?
- Croatia operates under a worldwide tax system.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- 183+ days physically present in one or two calendar years
- real estate owned or at disposal for 183+ days in one or two calendar years
- permanent residence available in Croatia (for treaty tie-breaker)
- centre of vital interests
- habitual residence / habitual abode
- nationality tie-breaker under treaty
Croatia’s official guidance uses day-count and residence-availability tests, so leaving can be straightforward if the person no longer has Croatian accommodation and stays below 183 days. It is less simple when permanent residence or treaty tie-breaker factors remain, because the authority also looks at family ties, habitual residence, and centre of vital interests.
Source: Porezna uprava (Croatian Tax Administration)
Tax treaty network (72)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | 10% | 10% | 10% |
| Armenia | 10% | 10% | 5% |
| Austria | 15% | 5% | 0% |
| Azerbaijan | 10% | 10% | 10% |
| Belarus | 15% | 10% | 10% |
| Belgium | 15% | 10% | 0% |
| Bosnia and Herzegovina | 10% | 10% | 10% |
| Bulgaria | 5% | 5% | 0% |
| Canada | 15% | 10% | 10% |
| Chile | 15% | 15% | 10% |
| China | 5% | 10% | 10% |
| Czechia | 5% | 0% | 10% |
| Denmark | 10% | 5% | 10% |
| Estonia | 15% | 10% | 10% |
| Finland | 15% | 0% | 10% |
| France | 15% | 0% | 0% |
| Georgia | 5% | 5% | 5% |
| Germany | 15% | 0% | 0% |
| Greece | 10% | 10% | 10% |
| Hungary | 10% | 0% | 0% |
| India | 15% | 10% | 10% |
| Indonesia | 10% | 10% | 10% |
| Ireland | 10% | 0% | 10% |
| Iceland | 10% | 10% | 10% |
| Israel | 15% | 10% | 5% |
| Italy | 15% | 10% | 5% |
| Jordan | 10% | 10% | 10% |
| South Korea | 10% | 5% | 0% |
| Kuwait | 0% | 0% | 10% |
| Kosovo | 10% | 5% | 5% |
| Latvia | 10% | 10% | 10% |
| Luxembourg | 15% | 10% | 5% |
| Lithuania | 15% | 10% | 10% |
| North Macedonia | 15% | 10% | 10% |
| Malaysia | 10% | 10% | 10% |
| Malta | 5% | 0% | 0% |
| Mauritius | 0% | 0% | 0% |
| Morocco | 10% | 10% | 10% |
| Moldova | 10% | 5% | 10% |
| Montenegro | 10% | 10% | 10% |
| Netherlands | 15% | 0% | 0% |
| Norway | 15% | 0% | 10% |
| Oman | 0% | 5% | 10% |
| Poland | 15% | 10% | 10% |
| Portugal | 10% | 10% | 10% |
| Qatar | 0% | 0% | 10% |
| Romania | 5% | 10% | 10% |
| Russia | 10% | 10% | 10% |
| San Marino | 10% | 10% | 5% |
| Saudi Arabia | 5% | 5% | 10% |
| Republic of Serbia | 10% | 10% | 10% |
| Slovakia | 10% | 10% | 10% |
| Slovenia | 5% | 5% | 5% |
| Spain | 15% | 0% | 0% |
| Sweden | 15% | 0% | 0% |
| Switzerland | 15% | 5% | 0% |
| Syria | 10% | 10% | 12% |
| Turkey | 10% | 10% | 10% |
| Turkmenistan | 10% | 10% | 10% |
| Ukraine | 10% | 10% | 10% |
| United Kingdom | 15% | 5% | 5% |
| Andorra | 5% | 5% | 5% |
| Cyprus | 5% | 5% | 5% |
| Egypt | 10% | 10% | 10% |
| Hong Kong S.A.R. | 5% | 5% | 5% |
| Iran | 10% | 5% | 5% |
| Japan | 10% | 5% | 5% |
| Kazakhstan | 10% | 10% | 10% |
| Liechtenstein | 5% | 5% | 5% |
| South Africa | 10% | 0% | 5% |
| United Arab Emirates | 5% | 5% | 5% |
| Vietnam | 10% | 10% | 10% |