Croatia

Individual - Foreign tax relief and tax treaties

Last reviewed - 02 February 2021

Double tax treaties (DTTs)

The following countries have a DTT in force with Croatia:

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

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.

Croatia coordinates its social security system with the United Kingdom. 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
  • Macedonia
  • Montenegro
  • Quebec
  • Serbia (agreement concluded with former Federal Republic of Yugoslavia is in force until separate agreement is concluded with Serbia)
  • Turkey