Croatia

Cross Border in Croatia

Croatian cross-border tax for tax year 2026 (Profit Tax Act NN 177/04 as amended to NN 151/25, Personal Income Tax Act NN 115/16 as amended to NN 152/24, General Tax Act NN 115/16). Covers residence of individuals (home or habitual abode of 183 days) and companies (registered seat or place of effective management), how non-residents are taxed, permanent establishment, withholding tax under Profit Tax Act article 31 (15% interest and royalties, 10% dividends, 10% foreign performers, 25% on payments and listed services to EU-listed non-cooperative jurisdictions), EU directive exemptions, 12% tax on dividends and interest paid to non-resident individuals, treaty relief claim forms, foreign tax credit, and the company exit tax with five-period spreading.