Europe · Adriatic / Western Balkans

Croatia

Schengen and the euro since 2023, a digital nomad permit whose income is statutorily exempt from Croatian tax, and — since 2020 — an ancestry route with no generational limit and no language test.

Last verified July 2026181 visa-free destinations

Tax position

Income tax (top): up to 33% (Zagreb ceiling) — rates are set locally within national bands since the 2024 decentralisation; two bands split at EUR 60,000, lower 15-23%, upper 25-33%
Capital gains: 12% on financial assets disposed of within 2 years; fully exempt after 2 years
Wealth tax: none
Inheritance tax: 4% on cash, claims, securities and movables over EUR 6,700; spouse and descendants fully exempt
Special regime: Digital nomad income exemption under Article 9(1)(26) of the Personal Income Tax Act; separate 5-year income tax exemption for returning Croatian diaspora
Territorial: No — worldwide income taxed
CFC rules: Yes
Exit tax: No
CRS: Participating