Croatia

Effective as of 1 January 2017, Croatia applies a new Croatian Personal Income Tax (PIT) Act and Rulebook. These regulations were, however, partially amended on an annual basis in the period from 2017 to 2023 (in general, effective as of 1 January of each respective year). The changes predominantly relate to the stages of the tax reform that was initiated in 2016 and implemented over these years. The corresponding sections of this summary have been updated to reflect this development and legislation applicable as of 1 January 2024.