Croatia has ratified its 2022 income tax treaty with the US and an amending Protocol, which update provisions on double tax relief, limitation on benefits, and non-discrimination.
Croatia’s President promulgated a law on 1 October 2026 ratifying the 2022 Croatia–United States Income Tax Treaty and its amending protocol, signed on 28 April 2026. The law was published in the Official Gazette (Narodne Novine) No. 6 on 30 October 2026.
The treaty aims to prevent double taxation and tax evasion, reduce withholding tax rates, improve tax information exchange and dispute resolution, and strengthen economic ties. The Protocol updates provisions on double tax relief, limitation on benefits, and non-discrimination.
The treaty’s provisions apply to withholding taxes on amounts paid or credited from the first day of the second month following its entry into force. Other taxes, including corporate and individual income taxes, apply to taxable years beginning on or after 1 January following the year of entry into force.
Earlier, Croatia’s government approved a draft bill to ratify the Croatia–US income tax treaty and its amending Protocol on 30 July 2026.
