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Dividend tax in Croatia 2026
Dividends are settled with a flat 12% withheld at source — final, uniform nationwide, and untouched by the municipal rate menu.
Interest shares the same 12% (bank current-account interest is exempt outright), keeping passive income well below salary rates.
At a glance
- top rate
- 12% flat, final
- entry band
- 12% from the first euro
- tax year basis
- Withheld when paid
- filing deadline
- None for withheld dividends
- residency basis
- Residents: worldwide dividends; foreign receipts self-assessed within 8 days
- regime flag
- Old dividends (pre-2001 and 2005 – Feb 2012 profits) exempt
Rates
How investment income is taxed (2026)
| Rate | Base | Applies to |
|---|---|---|
| 12% | Gross | Dividends and profit shares — final withholding |
| 12% | Gross | Savings interest, withheld by banks — final |
| 0% | — | Current-account interest and interest on special-law securities |
| 12% | 70% of gross rent | Rental income — final, after the 30% cost allowance |
| 24% | Gross | Royalties — final withholding |
| 12% | Taxable part | Insurance receipts where premiums were deducted |
Residency
Residency trigger
Croatian payers withhold the 12% at source; residents receiving dividends directly from abroad must compute and pay the advance themselves within 8 days of receipt.
Non-resident treatment
The same 12% withholding applies to dividends paid to non-residents (on profits paid out from March 2012), with treaty relief available.
Notes
- No personal allowances attach to withheld investment income — the 12% is on the gross.
- Company owners withdrawing assets or services for private use face a punitive 36% withholding.
- Royalties are the outlier at 24%, with a 30% lump-sum cost deduction for journalists and artists.
FAQ
How are dividends taxed in Croatia?
A flat, final 12% withheld at source — nothing more to file, and older profit years (pre-2001, 2005 to February 2012) are exempt.
Is rental income cheap to earn?
Fairly — a final 12% on 70% of the rent (an effective 8.4% of gross), unless you opt into the business rules.
Figures: tax year 2026, compiled from public sources. Not tax advice.