Individual - Foreign tax relief and tax treaties

Last reviewed - 20 February 2020

Double tax treaties (DTTs)

The following countries have a DTT in force with Croatia:

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

Croatia has also concluded a DTT with Japan which is in force as of 1 January 2020 and with Kazakhstan, which is still not in force.

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