Taxes
Croatia — Tax: Tax Residency
Under Croatian law habitual residence means staying at least 183 days in one or two calendar years, and a permanent home also establishes residence.
VerifiedGovernment / official sourcePorezna uprava — Determination of residency statusLast reviewed: 2026-10-23
Why this matters
Understanding tax residency in Croatia is crucial for relocating individuals to avoid potential tax liabilities and ensure compliance with Croatian tax regulations.
Key facts
- General Tax Act Article 38: habitual residence is a continuous or time-linked stay of at least 183 days in one or two calendar years.
- A residence test also applies, based on owning or having an apartment at disposal for at least 183 days in one or two calendar years.
- Residency questionnaires are used to apply the tie-breaker rules in double tax treaties.
Steps
- Determining Tax Residency — Relocating individuals should assess their physical presence in Croatia (e.g., through employment, residence, or other means) and income earned in the country to determine their tax residency status.