For those considering moving to Croatia
There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in Croatia.
35,4
Marginal tax rate
0
Wealth tax
Overview of personal taxation in Croatia – updated per 2025
What is required to establish tax residency in Croatia?
Individuals who have a permanent home or their habitual place of residence in Croatia are considered to have moved there and to be tax residents.
Which types of income are taxable in Croatia?
Tax residents are taxed on their worldwide income in Croatia, while non-resident taxpayers are taxed only on income sourced in Croatia.
What tax rates apply in Croatia?
Croatia has a progressive tax system, with rates ranging from 15 to 35,4%.
Does Croatia grant tax credit for foreign taxes?
Croatia grants tax credit for taxes paid abroad, limited to the amount of tax that would be payable in Croatia on the same income.
Is there wealth tax in Croatia?
Croatia does not levy wealth tax.
What is the tax year in Croatia?
The tax year in Croatia corresponds with the calendar year.
When must the tax return be filed in Croatia?
Self-employed individuals and seafarers must file their individual tax returns in Croatia by the end of February of the year following the tax year. Individuals who receive income from abroad must file their tax returns by 31 January of the year following the tax year.
What is the name of the tax authority in Croatia?
The name of the tax authority in Croatia is Croatian Tax Administration.
How many countries does Croatia have tax treaties with?
Croatia has tax treaties with approximately 60 countries, including Norway.
Is there property tax in Croatia?
Croatia has a property tax with rates ranging from EUR 0.60 to EUR 8 per square metre, depending on the location of the property. Certain exemptions apply to properties used as a primary residence.
Contact
Atle Melø
Partner
amelo@melo.no
+47 951 80 979