Croatia Personal Income Tax
Detailed personal income tax rates and rules for Croatia in 2026.
Croatia applies two income tax rates: 20% on annual income up to €50,400 and 30% above. Municipal surtaxes (prirez) of up to 18% of the income tax (in Zagreb) effectively raise the rates to approximately 23.6% and 35.4%. A basic personal allowance (osobni odbitak) of €560/month applies, with additional allowances for dependents.
| Income Range (EUR) | Tax Rate |
|---|---|
| €0 – €50K | 23.6% |
| €50K+ | 35.4% |
Filing Deadline
February 28 of the following year (annual settlement; employers handle most withholding)
Residency Rule
An individual is a Croatian tax resident if their habitual abode or center of vital interests is in Croatia. A 183-day rule also applies. Residents are taxed on worldwide income.
Additional Notes
Croatia adopted the euro on January 1, 2023, replacing the Croatian kuna. The digital nomad visa allows non-EU nationals to live in Croatia for up to 1 year while working remotely for foreign employers. Digital nomad visa holders are not subject to Croatian income tax on their foreign employment income.
How Croatia Income Tax compares
Croatia’s top personal income tax rate of 35.4% is the 58th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Europe’s regional average of 32%.
