Tax Atlas

Croatia: tax residency, rates & nomad visa

Last verified September 26, 2026 by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører) · 16 verified facts · 19 sources

TL;DR

  • 183 days (as of 2026)Zakon.hr (consolidated legislation, Narodne novine)“Uobičajenim boravištem u smislu ovoga Zakona smatra se stalan ili vremenski povezan boravak u trajanju od najmanje 183 dana u jednoj ili u dvije kalendarske godine. Za određivanje uobičajenog boravišta nisu važni kratkotrajni prekidi boravka koji ne traju dulje od jedne godine.”View source · accessed 2026-09-26 — An individual becomes a Croatian tax resident through habitual residence when the stay in Croatia is permanent or temporally connected for at least 183 days in one or two calendar years.
  • 33% (as of 2025)Zakon.hr (consolidated legislation, Narodne novine)“4. Grad Zagreb − nižu stopu u granicama od 15 % do 23 % te višu stopu u granicama od 25 % do 33 %.”View source · accessed 2026-09-26 — Croatia has no separate municipal surtax since 2024.
  • Temporary stay of digital nomads (privremeni boravak u svrhu boravka digitalnih nomada) (as of 2025)Ministarstvo unutarnjih poslova (Ministry of the Interior, Croatia)“Temporary stay is granted for up to a maximum of eighteen months (possibly even less).”View source · accessed 2026-09-26 — Croatia grants third-country nationals a temporary stay as digital nomads of up to 18 months, a maximum set by the Aliens Act amendments in Narodne novine 40/25 in force from 15 March 2025.

Tax residency rules in Croatia

As of 2026, Croatia’s tax-residency test centres on a presence threshold of 183 daysZakon.hr (consolidated legislation, Narodne novine)“Uobičajenim boravištem u smislu ovoga Zakona smatra se stalan ili vremenski povezan boravak u trajanju od najmanje 183 dana u jednoj ili u dvije kalendarske godine. Za određivanje uobičajenog boravišta nisu važni kratkotrajni prekidi boravka koji ne traju dulje od jedne godine.”View source · accessed 2026-09-26. An individual becomes a Croatian tax resident through habitual residence when the stay in Croatia is permanent or temporally connected for at least 183 days in one or two calendar years. The stay does not need to be unbroken, because short interruptions of up to one year are disregarded, and the 183 days may be counted across two calendar years.

Domicile test
183 days (as of 2026)Zakon.hr (consolidated legislation, Narodne novine)“(1) U smislu ovoga Zakona smatra se da porezni obveznik ima prebivalište ondje gdje ima stan u vlasništvu ili posjedu neprekidno najmanje 183 dana u jednoj ili u dvije kalendarske godine. Boravak u stanu nije obvezan.”View source · accessed 2026-09-26 — A person has a Croatian domicile for tax purposes if they own or possess a dwelling in Croatia uninterruptedly for at least 183 days in one or two calendar years, even if they do not actually stay in it. Where the person also has a dwelling abroad, the family home decides, and Croatia keeps the person as resident if the other state does not claim them.
Tax residence definition
Under the Income Tax Act a resident is an individual with a domicile or habitual residence in Croatia, and residents are taxed on their worldwide income. Non-residents are taxed only on income arising in Croatia. [source]Zakon.hr (consolidated legislation, Narodne novine)“(1) Rezident je fizička osoba koja u Republici Hrvatskoj ima prebivalište ili uobičajeno boravište.”View source · accessed 2026-09-26
Tax year period
1 January to 31 December (as of 2026)PwC Worldwide Tax Summaries“The tax year is the calendar year.”View source · accessed 2026-09-26 — The Croatian tax year for individuals is the calendar year, which is also the frame for the 183-day counting in one or two calendar years. Annual returns, where required, are due by the end of February of the following year and joint filing is not allowed.

Income tax rates in Croatia

As of 2025, the headline personal income tax rate in Croatia is 33%Zakon.hr (consolidated legislation, Narodne novine)“4. Grad Zagreb − nižu stopu u granicama od 15 % do 23 % te višu stopu u granicama od 25 % do 33 %.”View source · accessed 2026-09-26. Croatia has no separate municipal surtax since 2024; instead each municipality sets a lower and a higher income tax rate within statutory ranges, and the highest possible higher rate is 33% in the City of Zagreb, which applies 23% and 33% for 2026. The 33% cap applies from 1 January 2025 under Narodne novine 152/24, replacing the 2024 Zagreb cap of 35.4%.

Inheritance gift tax
4% (as of 2026)PwC Worldwide Tax Summaries“Inheritance and gift tax is payable on cash, monetary claims, and securities, as well as movable property if individual market value of movable property exceeds EUR 6,700 on the day of determining the tax liability.”View source · accessed 2026-09-26 — Inheritance and gift tax is 4% on cash, monetary claims, securities and movable property worth more than EUR 6,700 per item, with certain exemptions. Certain exemptions apply.
Capital income tax
12% (as of 2024)Zakon.hr (consolidated legislation, Narodne novine)“(19) Porez na dohodak od kapitala po osnovi primitaka od dividendi ili udjela u dobiti na temelju udjela u kapitalu iz članka 69. ovoga Zakona plaća se po odbitku, po stopi od 12%.”View source · accessed 2026-09-26 — Dividends, interest and capital gains of individuals are taxed as final income at a flat 12%, up from 10% before 2024. Capital gains on financial assets are not taxed if the assets are disposed of more than two years after acquisition.
Personal allowance
The basic personal allowance, a non-taxable part of income, is EUR 600 per month (EUR 7,200 a year), with higher amounts for dependants and disability. It was EUR 560 per month in 2024. [source]Zakon.hr (consolidated legislation, Narodne novine)“(1) Poreznom obvezniku se ostvareni dohodak iz članka 13. ovoga Zakona umanjuje za osnovni osobni odbitak u visini 600,00 eura i to za svaki mjesec poreznog razdoblja za koji se utvrđuje porez na dohodak.”View source · accessed 2026-09-26
Property tax
Since 1 January 2025 an annual property tax of EUR 0.60 to EUR 8.00 per square metre of useful area applies to residential property, replacing the former holiday home tax. Property used as a permanent residence or let long term for permanent residence is exempt. [source]Porezna uprava (Croatian Tax Administration)“Porez na nekretnine uveden je 1. siječnja 2025. godine kao zamjena za porez na kuće za odmor.”View source · accessed 2026-09-26
Real estate transfer tax
3% (as of 2026)PwC Worldwide Tax Summaries“The RETT is charged at 3% of the market value of the real estate on the contract date and is paid by the acquirer.”View source · accessed 2026-09-26 — Acquiring real estate in Croatia triggers a 3% real estate transfer tax on market value, paid by the acquirer. Transfers of new buildings subject to VAT are not subject to this tax.
Vat standard rate
25% (as of 2026)Porezna uprava (Croatian Tax Administration)“Porezne stope PDV-a: 0% 5%, 13% i 25%”View source · accessed 2026-09-26 — The standard VAT (PDV) rate in Croatia is 25%, with reduced rates of 13% and 5% and a 0% rate for certain supplies such as solar panel installation.
Social security contributions
20% (as of 2026)PwC Worldwide Tax Summaries“Employee's social security contributions are pension contributions levied at the rate of 20% (15% first pillar payments, 5% second pillar payments).”View source · accessed 2026-09-26 — Employees pay pension contributions of 20% of gross salary (15% first pillar and 5% second pillar), capped at EUR 11,958 per month for 2026, while employers pay 16.5% health insurance on uncapped gross salary. Lower salaries up to EUR 1,300 per month have a reduced contribution base.
Pit income brackets
Annual income (employment, self-employment and other annual income) is taxed at a lower rate up to EUR 60,000 of annual tax base and at a higher rate above that, with a monthly withholding threshold of EUR 5,000. The exact rates depend on the municipality, and 20% and 30% apply where the municipality has not adopted a decision. [source]Zakon.hr (consolidated legislation, Narodne novine)“Godišnji porez na dohodak plaća se po nižoj stopi na poreznu osnovicu do visine 60.000,00 eura te po višoj stopi na dio porezne osnovice koji prelazi iznos od 60.000,00 eura.”View source · accessed 2026-09-26

Special tax regimes in Croatia

5 years (as of 2026)Zakon.hr (consolidated legislation, Narodne novine)“fizičkim osobama s prebivalištem i boravištem u Republici Hrvatskoj koje imaju državljanstvo Republike Hrvatske i koje su neprekidno, najmanje dvije godine boravile u inozemstvu prema podacima iz zbirke podataka o prebivalištu i boravištu ministarstva nadležnog za unutarnje poslove, a koje nisu po nalogu tuzemnog poslodavca izaslane na rad u inozemstvo, za 100 % razmjernog dijela porezne obveze koja se odnosi na dohodak od nesamostalnog rada iz članka 21. stavka 1. točke 1. ovoga Zakona u razdoblju od pet godina.”View source · accessed 2026-09-26 — Croatian citizens who return after living abroad continuously for at least two years, and certain emigrants and their descendants, pay no income tax on their employment income for five years. The relief is applied in the annual tax assessment and is available to residents only.

Digital nomad visa in Croatia

Temporary stay of digital nomads (privremeni boravak u svrhu boravka digitalnih nomada) (as of 2025)Ministarstvo unutarnjih poslova (Ministry of the Interior, Croatia)“Temporary stay is granted for up to a maximum of eighteen months (possibly even less).”View source · accessed 2026-09-26 — Croatia grants third-country nationals a temporary stay as digital nomads of up to 18 months, a maximum set by the Aliens Act amendments in Narodne novine 40/25 in force from 15 March 2025. The current means requirement is EUR 3,622.50 per month (2.5 times the previous year's average net salary), and a new application is only possible six months after the previous stay expires.

Nomad visa tax treatment
Income that a digital nomad earns from employment or activity for an employer not registered in Croatia is exempt from Croatian income tax. The exemption was added to the Income Tax Act by Narodne novine 138/20 with effect from 1 January 2021 and does not cover income from Croatian payers. [source]Zakon.hr (consolidated legislation, Narodne novine)“26. primitke fizičkih osoba ostvarene po osnovi obavljanja nesamostalnog rada ili djelatnosti za poslodavca koji nije registriran u Republici Hrvatskoj temeljem stečenog statusa digitalnog nomada sukladno posebnom propisu”View source · accessed 2026-09-26

Frequently asked questions

How many days can I spend in Croatia before becoming tax resident?

183 days (as of 2026)Zakon.hr (consolidated legislation, Narodne novine)“Uobičajenim boravištem u smislu ovoga Zakona smatra se stalan ili vremenski povezan boravak u trajanju od najmanje 183 dana u jednoj ili u dvije kalendarske godine. Za određivanje uobičajenog boravišta nisu važni kratkotrajni prekidi boravka koji ne traju dulje od jedne godine.”View source · accessed 2026-09-26 — An individual becomes a Croatian tax resident through habitual residence when the stay in Croatia is permanent or temporally connected for at least 183 days in one or two calendar years. The stay does not need to be unbroken, because short interruptions of up to one year are disregarded, and the 183 days may be counted across two calendar years.

What is the top personal income tax rate in Croatia?

33% (as of 2025)Zakon.hr (consolidated legislation, Narodne novine)“4. Grad Zagreb − nižu stopu u granicama od 15 % do 23 % te višu stopu u granicama od 25 % do 33 %.”View source · accessed 2026-09-26 — Croatia has no separate municipal surtax since 2024; instead each municipality sets a lower and a higher income tax rate within statutory ranges, and the highest possible higher rate is 33% in the City of Zagreb, which applies 23% and 33% for 2026. The 33% cap applies from 1 January 2025 under Narodne novine 152/24, replacing the 2024 Zagreb cap of 35.4%.

Does Croatia have a digital nomad visa?

Temporary stay of digital nomads (privremeni boravak u svrhu boravka digitalnih nomada) (as of 2025)Ministarstvo unutarnjih poslova (Ministry of the Interior, Croatia)“Temporary stay is granted for up to a maximum of eighteen months (possibly even less).”View source · accessed 2026-09-26 — Croatia grants third-country nationals a temporary stay as digital nomads of up to 18 months, a maximum set by the Aliens Act amendments in Narodne novine 40/25 in force from 15 March 2025. The current means requirement is EUR 3,622.50 per month (2.5 times the previous year's average net salary), and a new application is only possible six months after the previous stay expires.

Sources

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When to talk to an advisor

This page maps Croatia’s general rules — it cannot weigh your treaty position, your family and asset ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Croatia (and in your home country) review your situation before you act.