Croatia tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Croatia tax profile.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Figures last changed 4 November 2026. Profile last reviewed 2 May 2026.
Scroll across the table to see all tax rates.
| Where | Salary | Long-term gains | Short-term gains | Dividends | Interest | Rent | Crypto gains |
|---|---|---|---|---|---|---|---|
| General rule | 30% | 0% | 12% | 12%† | 12%† | 8.4% | 12% |
| Grad Zagreb (Capital City) | 33% | 0% | 12% | 12%† | 12%† | 8.4% | 12% |
| Grad Split | 32% | 0% | 12% | 12%† | 12%† | 8.4% | 12% |
| Grad Rijeka | 25% | 0% | 12% | 12%† | 12%† | 8.4% | 12% |
| Grad Dubrovnik | 30% | 0% | 12% | 12%† | 12%† | 8.4% | 12% |
| Grad Gospić | 32% | 0% | 12% | 12%† | 12%† | 8.4% | 12% |
† This figure rests on a PwC, Deloitte, EY tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income. The regions in the table have their own rates; other regions are not in our model.
What is the top income tax rate in Croatia?
The top rate on a salary is 30% under the general rule; some regions differ. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 30% above EUR 60,000.
How are capital gains taxed in Croatia?
Croatia does not tax a capital gain on shares held as an investment in our model. A gain on an asset held for 24 months or less is taxed at up to 12%.
How are dividends and interest taxed in Croatia?
The top rate is 12% on dividends and 12% on interest under the general rule; some regions differ. Rental income is taxed at up to 8.4%.
How is crypto taxed in Croatia?
Croatia taxes a gain on crypto assets as a capital gain, at up to 12%.
Does Croatia tax foreign income?
Yes. Croatia taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Croatia have a wealth tax?
No. Croatia has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Croatia have an exit tax for individuals?
No. In our model Croatia does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Croatia have?
Our profiles list 3 regimes: Holiday Home Rental Flat-Fee (Iznajmljivanje turistima - pausalni porez); Pausalni Obrt - Lump-Sum Self-Employed Taxation; Digital Nomad Visa - Foreign-Income Tax Exemption (up to 1 years). Each has its own conditions.
When do you become tax resident in Croatia?
The Croatia day test (183-day dwelling or habitual-abode conditions in one or two calendar years): 183 days of connected stay or access to a dwelling across one or two calendar years. A travel log cannot prove dwelling access, whether a stay is connected, temporary interruptions, family location or treaty residence. The 183-day dwelling test is not a physical-presence rule.
Residence decides whether Croatia taxes you on these rates. See the Croatia day-count test and count your own days.
Sources
The Croatia profile cites 8 sources for these rules, 8 of them from a government or a statute.
- Income Tax Act amendments NN152/2024 · official, retrieved 2026-11-03
- Porezna uprava (Croatian Tax Administration) - Porez na dohodak 2025 · official, retrieved 2026-05-02
- Income Tax Act articles 23 and 57 · official, retrieved 2026-11-03
- Contribution bases for 2025 NN137/2024 · official, retrieved 2026-11-03
- Contribution bases for 2026 NN150/2025 · official, retrieved 2026-11-03
- Pravilnik o pausalnom oporezivanju iznajmljivaca / Holiday-home flat fee Ordinance · official, retrieved 2026-05-02
- Zakon o porezu na dohodak NN 115/16, 106/18, 121/19, 32/20, 138/20, 151/22, 114/23 - Article 67 · official, retrieved 2026-05-02
- Zakon o porezu na dohodak - Article 27 - Real Estate Capital Gains · official, retrieved 2026-05-02
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Croatia with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Croatia side by side with other countries, see every country or try the live demo.
Other countries in Eastern Europe: Hungary, Lithuania, Latvia, Moldova, Montenegro, North Macedonia.