🇭🇷 Moving to Croatia

• On: Profit of the company
• Who: Companies and other profit-tax payers with revenue up to EUR 1,000,000 (≈ $1,120,000) apply the 10% rate
• Limit: €1M/yr ≈ $1.1M

Croatian companies pay 10% profit tax if revenue in the tax period is up to EUR 1,000,000 (≈ $1,120,000) and 18% above that.

Taxed on

Profit of the company; rate depends on annual revenue.

Who it applies to

• Companies and other profit-tax payers with revenue up to EUR 1,000,000 (≈ $1,120,000) apply the 10% rate.

Exclusions

• Revenue above EUR 1,000,000 (≈ $1,120,000) is taxed at 18%.

Limits

• EUR 1,000,000 a year (≈ $1,120,000) · Revenue ceiling for the 10% rate

Tax residence

Applies to Croatian-resident companies; withholding of 15% on certain payments abroad and 10% on dividends and shares in profit.

Visas

Independent of any visa.

Other taxes

Dividends are subject to income tax or withholding (see profit tax page).

Checked against official sources on 10 Oct 2026Change log

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• Who: Natural person carrying on a trade
• Limit: €60k/yr ≈ $67k

Trade owners outside VAT with receipts up to EUR 60,000 (≈ $67,000) pay annual income tax of 12% on a flat income set by the receipts band, from EUR 203.40 (≈ $230) in the lowest band to EUR 1,080 (≈ $1,210) in the EUR 50,000.01 (≈ $55,900) to 60,000 band.

Taxed on

Annual flat-rate income set by receipts band: EUR 1,695 (≈ $1,890) (receipts to EUR 11,300 (≈ $12,600)), 2,295, 2,985, 4,590, 6,000, 7,500 and EUR 9,000 (≈ $10,100) (receipts EUR 50,000.01 (≈ $55,900) to 60,000); tax is 12% of that flat income, paid quarterly.

Who it applies to

• Natural person carrying on a trade (obrt) who is not a VAT payer on that basis and whose receipts are not above EUR 60,000 (≈ $67,000).
• New trades register with the Tax Administration within 8 days of the trade register decision and choose the flat-rate method.

Exclusions

• Liberal professions (for example health workers, veterinarians, athletes, lawyers) cannot use the flat-rate method.
• Above EUR 60,000 (≈ $67,000) of receipts, which is also the mandatory VAT registration level, the ordinary regime applies.
• The tax is cut by 25% in Vukovar, assisted local units and island group I areas.

Limits

• EUR 60,000 a year (≈ $67,000) · Maximum receipts for the flat-rate regime and level for mandatory VAT registration
• EUR 1,080 a year (≈ $1,210) · Annual flat-rate income tax in the top band (receipts EUR 50,000.01 (≈ $55,900) to 60,000)
• EUR 203.4 a year (≈ $230) · Annual flat-rate income tax in the lowest band (receipts up to EUR 11,300 (≈ $12,600))

Tax residence

Available to taxpayers carrying on a trade in Croatia.

Visas

Not tied to a visa; non-EU nationals need a permit that allows self-employment, such as the owner permit.

Other taxes

Mandatory contributions are paid monthly on a 2026 base of EUR 797.20 (≈ $890): pillar I 15% (EUR 119.58 (≈ $130)), pillar II 5% (EUR 39.86 (≈ $45)) and health 16.5% (EUR 131.54 (≈ $150)), or EUR 1,434.96 (≈ $1,600), 478.32 and 1,578.48 a year; local surtax may apply.

Checked against official sources on 10 Oct 2026Change log

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• Who: Holds the temporary stay for digital nomads granted under the Aliens Act

Income from employment or work for an employer or own company not registered in Croatia is not subject to Croatian income tax while the person holds digital nomad status.

Taxed on

Receipts from employment or self-employment for an employer or company not registered in Croatia, earned on the basis of acquired digital nomad status.

Who it applies to

• Holds the temporary stay for digital nomads granted under the Aliens Act.
• The work is done for a company or own company not registered in Croatia and does not serve employers or customers in Croatia.

Exclusions

• Work or services for Croatian employers are outside the digital nomad status and its exemption.
• Income from other sources, such as Croatian-source property income, follows the ordinary income tax rules.

Tax residence

Listed among receipts on which income tax is not paid (point 26); the exemption rests on the nomad status, not on a day count.

Visas

Depends on holding the temporary stay for digital nomads (see “Temporary stay of digital nomad”).

Other taxes

Social contributions, VAT and taxes in the home country are separate and not covered by this exemption.

Checked against official sources on 11 Oct 2026Change log

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