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Withholding tax in Croatia 2026
Croatia withholds 12% on dividends and interest to non-residents and 24% on royalties, directors' fees and entertainer income — final in each case, with performers taxed on only 70% of the gross.
Treaties trim the rates further, and current-account interest stays exempt for everyone.
At a glance
- top rate
- 24% (royalties, directors, performers)
- entry band
- 0% on exempt interest categories
- tax year basis
- Withheld when paid
- filing deadline
- Final for withheld income; other income declared by 28 February
- residency basis
- Croatian-source payments to non-residents
- regime flag
- Performers taxed on 70% of gross
Rates
Withholding on non-residents (2026)
| Rate | Base | Applies to |
|---|---|---|
| 12% | Gross | Dividends and profit shares (post-March 2012 payouts) |
| 12% | Gross | Interest, except exempt current-account and special-law securities interest |
| 24% | Gross | Royalties and directors' remuneration |
| 24% | 70% of gross | Sportspeople, artists and entertainers performing in Croatia |
| 15% – 33% scale | Net | Business and employment income taxed by assessment, with the basic allowance |
Thresholds & allowances
- Personal allowance for non-residentsEUR 600 a month
Granted on income assessed at the general rates (not on final withholdings)
Residency
Residency trigger
Payers withhold at source and the tax is final; non-residents with other Croatian income file by 28 February.
Non-resident treatment
Treaty rates prevail on application; social security follows any bilateral agreement in place.
Notes
- Residents receiving income directly from abroad must self-pay the advance within 8 days — the withholding system assumes a domestic payer.
- Business income of non-residents is taxable whether or not a permanent establishment exists.
- European Union rules for faster withholding-tax refunds — Faster and Safer Relief of Excess Withholding Taxes (FASTER) — apply from 2030; Croatia has not yet transposed them.
FAQ
What does Croatia withhold on payments abroad?
12% on dividends and interest, 24% on royalties and directors' fees, and 24% on 70% of performers' gross income — all final, subject to treaty relief.
Do non-residents get any allowance?
Yes — the EUR 600 monthly basic allowance applies to Croatian income taxed by assessment, though not to the final withholdings.
Figures: tax year 2026, compiled from public sources. Not tax advice.