🇭🇷 Croatia

12%

Dividends in Croatia are exempt from tax if they are paid out of profits that have already been taxed, or if they are reinvested in accordance with specific regulations, such as increasing the company’s registered capital or certain investments in the Croatian Homeland War Veterans Fund.

12%

Capital gains in Croatia are exempt from taxation if realized from the disposal of financial assets between spouses, immediate family members, divorced spouses in connection with divorce, or if the disposal occurs after two years from the date of acquisition.

12%

Income from rental of movable or immovable property is subject to final taxation. The taxable base can be reduced by a lump-sum 30% deduction for expenses. No personal allowance is allowed, and tax payments are made according to the assessment issued by the Tax Administration.

Yes

Property tax rate in Croatia is 0.1% to 1.5% of the taxable value of real estate, depending on the municipality and property type.

Yes

Inheritance and gift tax in Croatia applies to individuals receiving cash, securities, or movable property if the market value exceeds EUR 6,700. The tax is assessed at 4% by the Tax Administration, with exemptions for certain close relatives.

No

Croatia does not levy a net wealth or net worth tax on individuals.