Croatia - Overview and introduction 

Taxation of international executives

Resident individual taxpayers are taxed on worldwide income. Non-resident individual taxpayers are taxed on Croatian-sourced income only. Income tax is calculated on taxable income according to a three-step progressive scale. The top rate is 40 percent.

The official currency of Croatia is the Croatian Kuna (HRK).

For information on practical matters that employers and employees should consider with respect to an international assignment, please refer to the companion publication titled Planning Your International Transfer, if available.

For the purposes of this publication, the host country refers to the country where the expatriate is going on assignment. The home country refers to the country where the expatriate lives when he/she is not on assignment.


© 2014 KPMG Croatia d.o.o., a Croatian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved. The KPMG name, logo and cutting through complexity are registered trademarks or trademarks of KPMG International Cooperative (KPMG International).

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Taxation of international executives