HR / Taxes
Taxes and tax residence: Croatia
Tax amendment NN 138/2020 introduced an exemption for work or activity income for employers outside Croatia earned under digital-nomad status. This does not exempt every income type or obligations elsewhere. The current consolidation and specific application require tax review.
Split · Zagreb · Adriatic coast
General guidance · not legal or tax advice
General information based on cited official sources, to help you get oriented and prepare questions. It does not replace the competent authority or a professional: confirm requirements and amounts at the source before applying.
2026 tax edition. Check obligations and benefits for your year, profile and income categories.
An exemption with a specific scope
Tax amendment NN 138/2020 introduced an exemption for work or activity income for employers outside Croatia earned under digital-nomad status. This does not exempt every income type or obligations elsewhere. The current consolidation and specific application require tax review.
Before estimating your tax budget
Separate employment or activity from dividends, investments and other income. Prepare stay dates, previous residence and contracts to review treaty, tax identification and returns with the tax authority or an adviser. We do not calculate an effective rate without those facts.
Prepare your tax consultation
Gather stay dates, previous residence, contract, clients and income by category. Ask about treaty, registration, returns, VAT and contributions for your profile, and deadlines for the relevant year. Special benefits require confirming conditions and application.
Things to keep in mind
These points vary with your situation, your home country or the consulate. They are worth confirming with the official source before you take the next step.
- Current consolidated tax law and the exemption scope for your activity under nomad status.
- Other income, tax residence, treaty, registration and returns according to your previous country.
Talk to a professional
Tax advisers and gestorías
Tax residence and paperwork with a professional.
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Sources and scope
- Narodne novine · NN 138/2020
Income tax amendment · Article 2 · Sources consulted: 3 October 2026
Dates record editorial consultation, not professional approval. Consular, nationality and profile conditions are checked separately.