Taxation - Croatia


Since 1 January 2005, any withholding taxation on dividends has been abolished. However, dividends paid by companies from profits earned between 1 January 2001 and 31 December 2004 are subject to the withholding tax rate stipulated in the provisions of the income tax law prevailing at the time of profit attribution, that is, 15%.

Interest on government and coporate fixed income securities that is paid to non-resident investors is tax free.