Europe · EUR
Croatia
Reviewed 2026-06-21
Top income tax
33%
Self-employed SS
Yes
VAT
25%
Capital gains
12%
Exit tax
No
Nomad visa
Yes
59
/ 100
Tax efficiency40
Ease to enter80
Ease to exit65
Cost of living75
Internet24
English100
Croatia taxes residents on worldwide income through a two tier progressive system, with rates that vary by municipality and reach a top band around 33 percent in Zagreb. It runs a high 25 percent VAT and a flat 12 percent tax on capital from financial assets, though gains on securities held longer than two years are exempt, and there is no wealth or exit tax. The country offers a digital nomad residence permit and is in the eurozone, but social security is mandatory for the self employed and the combined contribution load is significant.
Personal income tax
Income tax structureProgressive
Top income tax rate33%
Entry income tax rate20%
Top rate threshold$65,400
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate20%
Employer SS rate16.5%
Indirect & other taxes
VAT standard rate25%
Capital gains rate12%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate4%
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate18%
WHT on dividends10%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$3,950
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index52
Internet speed112.88 Mbps
English proficiencyHigh
Civil liberties80
Sources
- PwC Worldwide Tax Summaries — Croatia Individual: Taxes on personal income
- PwC Worldwide Tax Summaries — Croatia Individual: Other taxes (social security, VAT, inheritance)
- PwC Worldwide Tax Summaries — Croatia Individual: Income determination (capital gains)
- PwC Worldwide Tax Summaries — Croatia Corporate: Taxes on corporate income and withholding taxes
- Numbeo — Cost of Living in Croatia
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.