Croatia’s parliament has ratified the 2022 income tax treaty with the US and its 2026 amending Protocol, paving the way for reduced withholding tax rates and enhanced tax information exchange once the treaty enters into force.
The Croatian parliament approved a law ratifying the income tax treaty with the US on 25 September 2026.
According to the explanatory memorandum, the treaty aims to eliminate double taxation and prevent tax evasion while providing reduced withholding tax rates on dividends, interest, and royalties. It also includes provisions for pension fund benefits, tax dispute resolution, and information exchange to support closer economic cooperation.
Signed on 7 December 2022, the income tax treaty between Croatia and the US will enter into force after the two countries exchange their instruments of ratification.
The law also ratifies the protocol amending the treaty, which was signed on 28 April 2026 and will enter into force together with the treaty.
Earlier, on 30 July 2026, the Croatian government approved a draft bill to ratify the Croatia–US income tax treaty, signed in 2022, along with its amending Protocol.
