Croatia Withholding tax rates
Croatia Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
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.
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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