Croatia

Individual - Significant developments

Last reviewed - 20 February 2020

Effective as of 1 January 2017, Croatia applies the new Croatian Personal Income Tax (PIT) Act and Rulebook. These regulations were amended during 2017, 2018 and 2019, the changes relate to the stages of the tax reform that was initiated in 2016. The corresponding sections of this summary have been updated to reflect this development and legislation applicable as of 13 January 2020.