Croatia tax
Tax residence: At least 183 days in one or two calendar years. 3 special regimes for new residents: 10% up to EUR 1,000,000 revenue, 18% above, Flat-rate trade owner tax up to EUR 60,000 receipts and Income tax exemption for digital nomads.
Checked against official sources on Change log
Tax residence
- At least 183 days in one or two calendar years · Owning an apartment or having one at disposal for at least 183 days in one or two calendar years establishes permanent residence for tax; actual stay is not required.
- Tax residents are taxed on worldwide income. Permanent residence exists where the person owns an apartment or has one at disposal for at least 183 days in one or two calendar years; habitual residence is a continuous or time-linked stay of at least 183 days in one or two calendar years.
Special regimes for new residents
Special regime
Profit tax: 10% up to EUR 1,000,000 revenue, 18% above
10% tax
Details
- 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. 1
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 Change log
Special regime
Flat-rate trade owner (obrt pausalist) tax up to EUR 60,000 receipts
12% tax
Details
- 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. 2
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 Change log
Special regime
Income tax exemption for digital nomads
Tax relief
Details
- 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. 5 7
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 Change log
Which visas the regimes apply to
- Income tax exemption for digital nomads: Digital nomad stay. Depends on holding the temporary stay for digital nomads (see “Temporary stay of digital nomad”).
Standard rules and foreign-source income
Standard rules
Personal income tax: local rates 15-23% up to EUR 60,000 and 25-33% above
Worldwide income
Details
- On: Worldwide income of tax residents
- Who: Resident taxpayers are taxed on worldwide income
- Limit: €60k/yr ≈ $67k
Income tax is set by local authorities at 15-23% up to EUR 60,000 (≈ $67,000) a year and 25-33% above (20% and 30% where no local decision exists); 23% and 33% are the Zagreb maximum, and municipalities, towns and large cities have lower caps. 3 4 5 6
Taxed on
Worldwide income of tax residents; Croatian-source income of non-residents.
Who it applies to
- Resident taxpayers are taxed on worldwide income; non-residents on income earned in Croatia.
Limits
- EUR 60,000 a year (≈ $67,000) · Threshold between lower and higher rate bands (EUR 5,000 (≈ $5,590) a month)
- EUR 600 a month (≈ $670) · Basic personal allowance (non-taxable part of income), EUR 7,200 (≈ $8,040) a year; it is increased for dependants (for example EUR 300 (≈ $340) a month for a dependent family member or a first child)
Days in the country
- At least 183 days in one or two calendar years · Owning an apartment or having one at disposal for at least 183 days in one or two calendar years establishes permanent residence for tax; actual stay is not required.
- At least 183 days in one or two calendar years · A continuous or time-linked stay of at least 183 days in one or two calendar years establishes habitual residence for tax.
Tax residence
Tax residents are taxed on worldwide income. Permanent residence exists where the person owns an apartment or has one at disposal for at least 183 days in one or two calendar years; habitual residence is a continuous or time-linked stay of at least 183 days in one or two calendar years.
Visas
Immigration status does not decide tax residence.
Other taxes
Contributions, surtax and VAT are separate. Income of digital nomads from employers not registered in Croatia is exempt (see the digital nomad exemption).
Checked against official sources on Change log
VAT, social security and other taxes
- Dividends are subject to income tax or withholding (see profit tax page).
- 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.
- Contributions, surtax and VAT are separate. Income of digital nomads from employers not registered in Croatia is exempt (see the digital nomad exemption).
- Social contributions, VAT and taxes in the home country are separate and not covered by this exemption.
Questions people ask
When do you become a tax resident in Croatia?
At least 183 days in one or two calendar years (Owning an apartment or having one at disposal for at least 183 days in one or two calendar years establishes permanent residence for tax; actual stay is not required). Tax residents are taxed on worldwide income.
Who qualifies for 10% up to EUR 1,000,000 revenue, 18% above?
Companies and other profit-tax payers with revenue up to EUR 1,000,000 (≈ $1,120,000) apply the 10% rate. Independent of any visa.
Who qualifies for Flat-rate trade owner tax up to EUR 60,000 receipts?
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). Not tied to a visa; non-EU nationals need a permit that allows self-employment, such as the owner permit.
Who qualifies for Income tax exemption for digital nomads?
Holds the temporary stay for digital nomads granted under the Aliens Act. Depends on holding the temporary stay for digital nomads (see “Temporary stay of digital nomad”).
Is there a tax break for Digital nomad stay holders in Croatia?
Income tax exemption for digital nomads: 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. It's separate from the visa and has its own conditions.
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
Sources (7)
Official sources
- Profit tax · Tax Administration of Croatia · checked 2026-10-10
- Obrtnici pausalisti (flat-rate trade owners) · Tax Administration of Croatia · checked 2026-10-10
- Income tax: general rules, rates, taxpayer · Tax Administration of Croatia · checked 2026-10-10
- Determination of residency status · Tax Administration of Croatia · checked 2026-10-10
- General information on income: income not subject to income tax, rates and bands · Tax Administration of Croatia · checked 2026-10-11
- Osobni odbitak (personal allowance: basic allowance EUR 600 and coefficients for dependants) · Porezna uprava (Tax Administration) · checked 2026-10-12
- Digital nomads — Ministry of the Interior · Ministry of the Interior of the Republic of Croatia · checked 2026-10-10