Taxation in Croatia
Residents of the Republic of Croatia are generally subject to taxation on their worldwide income. Foreign nationals are viewed as tax residents if they reside in Croatia for more than 183 days in the tax year, and/or if they maintain a residence available for their exclusive and continuous use within Croatia. The residence does not have to be owned.
Non-residents are generally subject to tax only on their Croatian sourced income. Taxation on rental income is 15% but there are deductions available which may reduce the actual amount paid to near 8%.
Vat is levied on most goods and services (including property) and is set at 22%.
There is no wealth tax or inheritance tax (for first line of succession) in the Republic of Croatia.
Ireland has signed a tax treaty agreement with the Republic of Croatia.
Tax rules and regulations change frequently, so it is advisable for individuals to consult with a tax professional prior to investing.
This document is only to be used as a guide to the tax systems in each country. It is not to be relied upon for tax planning reasons. Please contact Anne Brady DFK for advice if you require more information.
For more information on the Irish Double Taxation agreement with Croatia please click here