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Croatia Individual - Foreign tax relief and tax treaties

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Foreign tax relief

Insofar as domestic tax rules give rise to double taxation, Croatia grants unilateral relief for its tax residents on a credit basis. However, the tax credit cannot exceed the foreign tax paid or the Croatian tax payable on income earned abroad.

If a DTT applies, double tax avoidance is ensured in accordance with its provisions. Under most of the DTTs, the credit basis tax relief applies.

Tax treaties

Double tax treaties (DTTs)

The following countries have a DTT with Croatia:

Albania India Oman
Armenia Indonesia Poland
Austria Iran Portugal
Azerbaijan Ireland Qatar
Belarus Israel Romania
Belgium Italy Russian Federation
Bosnia and Herzegovina Jordan San Marino
Bulgaria Korea Serbia
Canada Kuwait Slovak Republic
Chile Latvia Slovenia
China Lithuania South Africa
Czech Republic Luxembourg Spain
Denmark Macedonia Sweden
Estonia Malaysia Switzerland
Finland Malta Syria
France Mauritius Turkey
Georgia Moldova Turkmenistan
Germany Montenegro Ukraine
Greece Morocco United Kingdom
Hungary Netherlands
Iceland Norway

Comments provided in this summary do not take into account stipulations of applicable DTTs.

Social security agreements

As of Croatia's accession to the European Union, i.e. as of 1 July 2013, Croatia coordinates its social security system with the social security systems of all EU member states.

As of 12 April 2014, this also includes Iceland, Liechtenstein, and Norway.

As of 1 January 2017, this also includes Switzerland.

Concerning non-EU member states, Croatia has bilateral social security agreements with the following countries:

  • Australia
  • Bosnia and Herzegovina
  • Canada
  • Macedonia
  • Montenegro
  • Quebec
  • Serbia (agreement concluded with former Federal Republic of Yugoslavia is in force until separate agreement is concluded with Serbia)
  • Turkey

Last Reviewed - 29 June 2017

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