Europe
Croatia: tax at a glance
A eurozone member where income tax is set by each municipality up to about 35.4%, alongside 18% corporate tax and the region's highest VAT rate, 25%.
Worldwide (residence-based)
Last verified
Ways to relocate to Croatia
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 35.4%Two rates, roughly 20% and 35.4%, with the exact top rate set by each municipality. Digital-nomad income can be exempt.
- Corporate income
- 18%
- Capital gains
- A 10% final withholding tax on securities held under 2 yrs, with an exemption after 2 yrs
- VAT / PDV
- 25%
- Dividends (WHT)
- 10%
- Interest (WHT)
- 15%
- Royalties (WHT)
- 15%
- Social security (employee)
- 20%, covering pension
- Social security (employer)
- 16.5%, covering health
- Wealth tax
- None
- Inheritance / estate
- 4% on inheritance and gifts, with close family exempt
- Property tax
- A new annual real estate tax from 2025, charged per square meter in euros, plus a 3% property transfer tax
- Other
- A 20% withholding tax on payments to non-cooperative jurisdictions
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- Yes, leaving has a cost
- CFC rules
- Yes
- CRS
- Participating
A special regime for new arrivals
Digital nomad income exemption under Article 9(1)(26) of the Personal Income Tax Act. A separate 5-year income tax exemption applies for returning Croatian diaspora
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.