Croatia has officially gazetted its income tax treaty with New Zealand, which caps withholding taxes on dividends at 5-15% and interest and royalties at 10%, with the agreement taking effect upon exchange of ratification instruments.
Croatia’s President promulgated the law ratifying the Croatia–New Zealand Income Tax Treaty (2025), as published in the Official Gazette (Narodne Novine) No. 4 of 15 May 2026.
On 30 April 2026, the Croatian Parliament passed a law for the ratification of the income tax treaty between Croatia and New Zealand regarding the removal of double taxation and the prevention of tax evasion and avoidance. This treaty was originally signed on 20 November 2025.
The treaty covers profit tax, income tax, and related surtaxes in Croatia, and income tax in New Zealand.
Cross-border payments are subject to maximum withholding rates: dividends are taxed at 5% for companies holding at least 10% voting power (or capital in Croatia) for 365 days, or 15% otherwise; while both interest and royalties are capped at 10% of the gross amount.
The treaty takes effect upon exchange of ratification instruments and will apply to withholding taxes from the first day of the second month thereafter, while other taxes will be covered from 1 January of the following year in Croatia and from 1 April in New Zealand.
