Croatia Withholding tax rates
Croatia Withholding tax rates: no single figure applies. The 6 withholding taxes held run from 0% to 25%, cited to Porezna uprava, in force since 12 Oct 2023. Last checked against the official source on 10 Aug 2026.
Official source: Porezna uprava · Last checked 2026-08-10 · source fingerprint
The withholding tax (porez po odbitku) Croatia levies under Article 31 of the Corporate Profit Tax Act (Zakon o porezu na dobit) on payments by domestic payers to non-resident persons that are not natural persons - dividends and profit shares, interest, royalties and other intellectual-property rights, performances of foreign performers, and a punitive rate for payments to EU-blacklisted jurisdictions - each at its domestic statutory rate before any double-tax agreement relief. Administered by Porezna uprava.
Compare withholding tax rates across all 34 European countries →
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Croatia levies porez po odbitku at three different rates (10%, 15%, 25%) depending on the payment type and the recipient's jurisdiction. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. The tax applies to payments to foreign persons that are not natural persons; the base is the gross fee. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax agreement can reduce any of them, often substantially, and whether relief is available depends on the recipient's residence, beneficial ownership and treaty conditions. We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. Additionally, as an EU member state Croatia implements the EU Parent-Subsidiary Directive and the Interest and Royalties Directive (članci 31.a-31.f of the Act): dividends, interest and royalties paid to qualifying ASSOCIATED companies resident in another EU member state - and, since NN 114/23, in an EEA state - are EXEMPT from withholding when the minimum-holding and minimum-holding-period conditions are met. That is a conditional carve-out from the rates below, not a separate rate, so it is served as this note only. The series effective_from is 12 October 2023, when the amendment in Narodne novine 114/23 took effect: it raised the non-cooperative-jurisdictions rate from 20% to 25% and abolished the former 15% withholding on market-research, tax- and business-consulting and audit services except when paid into EU-blacklisted jurisdictions. The December 2025 amendment (NN 151/25, in force 1 January 2026) did not touch članak 31. Domestic exclusions also exist (certain categories of interest are outside the charge under članak 31); the withholding rates below are the rates on payments that are in the charge.
Get it programmatically
curl https://euroref.dev/v1/hr/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/hr/withholding-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/hr/withholding-taxOther Croatia series: Policy interest rate · Value added tax (porez na dodanu vrijednost) · VAT registration threshold · National minimum wage (minimalna plaća) · Public holidays · Consumer price index (annual inflation) · Corporate income tax (porez na dobit) · Personal income tax · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory default interest (zatezne kamate)
The same figure elsewhere: Cyprus · Czech Republic · Denmark · Estonia · Finland · all 34