Croatia

Individual - Foreign tax relief and tax treaties

Last reviewed - 02 January 2024

Double tax treaties (DTTs)

The list of countries with which Croatia has a DTT in force can be found in the Withholding taxes section of the Corporate tax summary.

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 (EU) on 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.

Croatia coordinates its social security system with the United Kingdom (UK). For this purpose, as of 1 January 2021, Croatia applies the rules from the Protocol on Social Security Coordination, which forms part of the EU-UK Trade and Cooperation Agreement.

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

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