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Inheritance tax in Croatia 2026
Croatia's inheritance and gift tax barely bites: immediate family — spouses, children and parents — are exempt entirely, and everyone else pays a flat 4%.
Movable property, cash, claims and shares are taxed only above EUR 6,700 of value; the tax is a local levy assessed on market value net of debts.
At a glance
- top rate
- 4% flat
- entry band
- 0% for immediate family; EUR 6,700 threshold for movables
- tax year basis
- Per inheritance or gift
- filing deadline
- Assessed by the local authority after probate or the gift
- residency basis
- Property inherited or gifted in Croatia
- regime flag
- No wealth tax; local levies on cottages and vehicles instead
Rates
Inheritance and gift tax (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Spouses, children and parents — fully exempt |
| 4% | Market value less debts and expenses | Other heirs and donees |
| 0% | — | Movables, cash, claims and shares below EUR 6,700 of taxable value |
Thresholds & allowances
- Movables thresholdEUR 6,700
Movable property and financial assets below this value stay outside the tax
Residency
Residency trigger
The tax attaches to property inherited or gifted in Croatia and is charged by the local authorities on market value at assessment.
Non-resident treatment
Foreign heirs pay the same 4% (or nothing, if immediate family); Croatia has no inheritance-tax treaties.
Notes
- Property sold soon after inheriting stays friendly — sales directly connected with an inheritance are exempt from capital gains tax.
- There is no wealth tax; local property levies cover holiday cottages, vehicles and boats.
- Donations to artists and cultural workers are income-tax exempt up to EUR 3,000.
- The tax is deducted nowhere — inheritance and gift tax is explicitly non-deductible for business income.
FAQ
Do children pay inheritance tax in Croatia?
No — 0% for spouses, children and parents; other heirs pay a flat 4% above the EUR 6,700 movables threshold.
Are gifts taxed?
Under the same rules — immediate family 0%, others 4% of market value; small movable gifts under EUR 6,700 escape entirely.
Figures: tax year 2026, compiled from public sources. Not tax advice.