1 October 2026
Double Tax Treaties in Croatia
Information about the double tax treaties signed by Croatia can be offered by our team of company incorporation specialists in Croatia.
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| Quick Facts | |
|---|---|
| What is a double taxation agreement? | A deal between two countries to avoid paying twice the same tax already generated & paid at source |
| Purposes of DTTs signed by Croatia | Reducing tax barriers and avoiding double taxation on generated incomes |
| DTTs are also known | As bilateral agreements or double tax conventions (DTC) |
| Who benefits from the DTTs signed by Croatia? | Foreign companies registered in Croatia |
| Types of incomes covered | – foreign-source income, – dividends, – royalties, – pension funds, – interests, – immovable property income, etc. |
| Applicable methods | exemptions and tax credits |
| Number of double tax treaties signed by Croatia (approx.) | 68 |
| New tax treaties signed by Croatia | with Liechtenstein, Switzerland, Australia, Saudi Arabia, etc. |
| Withholding tax | 10% on dividends and 15% on royalties and interests. Higher or lower rates apply to specific signatory countries. |
| Tax exemptions | 0% tax rate applies in certain conditions, depending on the DTT signed by Croatia. |
| What is the Protocol on Social Security Coordination? | Part of the EU-UK Trade and Cooperation Agreement through which Croatia coordinates its social security system & taxation. |
| Are retirement benefit schemes protected by the DTTs signed by Croatia? | YES |
| Preventing tax evasion | With the help of tax agreements signed by Croatia |
| Preventing discriminatory tax treatments | Covered by the double taxation treaties signed by Croatia |
| Working with our Croatian lawyers | Our tax lawyers in Croatia can explain the DTTs signed by Croatia and guide foreigners in various tax-related matters. |
How is a taxation treaty known in Croatia?
- Double taxation agreement,
- DTT,
- Double tax treaty,
- Ugovori o izbjegavanju dvostrukog oporezivanja.
What is the purpose of a DTT signed by Croatia?
To avoid paying taxes twice on the same income.
Who is protected through the DTTs signed by Croatia?
Both companies and natural persons generating income in Croatia or outside.
Here is an infographic with details on this topic:
How many DTAs has Croatia signed?
About 65-70, but only 63 are currently in force.
What are the general provisions of DTTs signed by Croatia?
- companies in Croatia are subject to taxes on generated profits only in this country;
- dividends are subject to a 10% and royalties and interests to a 15% domestic withholding tax, reduced under the DTTs;
- the incomes derived from immovable properties in Croatia are subject to a 15% rate on dividends;
- a 0% rate is applicable for the payment of royalties and dividends by the contracting state that signed a DDT with Croatia;
- Croatia offers a tax credit for companies that paid taxes in the country of origin.
What types of income are protected by the DTTs signed by Croatia?
- Interest,
- Dividends,
- Royalties,
- Employment income,
- Pensions,
- Business income,
- Capital gains,
- Real estate income, etc.
What is the tax convention model used/followed by Croatia?
The OECD Model Tax Convention.
Are exemptions and tax credits available through DTTs signed by Croatia?
Yes, these are the main methods used to avoid double taxation on income.
Are there any DTT updates for Croatia?
- The Croatia – US double taxation treaty agreed in 2022 now comprises the protocols for 2026 and is ready for ratification,
- Croatia signed an agreement with Switzerland, but for the moment it does not enter into force,
- Croatia – New Zealand double taxation treaty was signed in November 2025 and ratified by Croatia in May 2026, with entry into force pending,
- Croatia and Australia are working on the treaty signed and will soon enter into force.
IMPORTANT: Croatian legislation implemented the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). This measure was negotiated within the Organization for Economic Co-operation and Development (OECD) for modifying tax treaties signed by Croatia with countries worldwide in order to remove double taxation.
Would you like to know more about the double taxation treaties signed by Croatia with countries worldwide? You can contact our specialists in company formation in Croatia and discover our services. Get your offer today!