Countries with Which Croatia Has Double Tax Treaties

Country of the recipient's residency Withholding Tax Rate (%) Dividends Interest Royalties   1 Albania 101 101 101   2 Austria 010, 151 51 0   3 Belgium 59, 151 101 0   4 Belarus 56, 151 101 101   5 Bosnia and Herzegovina 56, 101 101 101   6 Bulgaria 51 51 01   7 Canada 511, 151 101 101   8 China 51 101 101   9 Czech Republic 51 01 101   10 Chile 52, 151 512, 151 513, 101   11 Denmark14 55, 15 0 10   12 Estonia 510, 151 101 101   13 Finland14 55, 15 0 10   14 France 09, 151 01 01   15 Germany 58, 151 01 01   16 Great Britain and Nothern Ireland14 57, 15 101 101   17 Greece 56, 101 101 101   24 Hungary 54, 101 01 01   18 Ireland 510, 101 0 101   19 Italy14 10 10 10   20 Izrael 56, 10*, 151 5*, 101 51   21 Jordan 57, 101 101 101   22 Latvia 56, 101 101 101   23 Lithuania 510, 151 101 101   25 Macedonia 56, 151 101 101   26 Malaysia 510, 101 101 101   27 Malta 51 0 01   28 Mauritius 01 01 0   29 Moldova 56, 101 51 101   30 Montenegro (former Yugoslavia) 56, 101 101 101   31 Netherlands 08, 151 01 01   32 Norway14 15 0 10   33 Poland 56, 151 101 101   34 Romania 51 101 101   35 Russian Federation 54, 101 101 101   36 San Marino 56, 101 101 51   39 Serbia (former Yugoslavia) 56, 101 101 101   37 Slovakia 56, 101 101 101   38 Slovenia 51 51 51   40 South Africa 53, 101 01 51   41 South Korea 56, 101 51 01   42 Spain 04, 151 81 81   43 Sweden14 55, 15 0 0   44 Switzerland 56, 151 51 01   45 Turkey 101 101 101   46 Ukraine 55, 101 101 101

Source: Ministry of Foreign Affairs of the Republic of Croatia

* Please consult the applicable DTT

1. Providing the recipient of the dividends / interests / royalties is the beneficial owner.
2. Lower rate applies if the recipient is the beneficial owner, a company which holds directly at least 20% of the capital of the company paying the dividends.
3. Lower rate applies if the recipient is the beneficial owner, a company which holds at least 25% of the capital of the company paying the dividends.
4. Lower rate applies if the recipient is the beneficial owner, a company which holds directly at least 25% of the capital of the company paying the dividends.
5. Lower rate applies if the recipient is a company (excluding partnerships) which holds directly at least 25% of the capital / voting power of the company paying the dividends.
6. Lower rate applies if the recipient is the beneficial owner, a company (excluding partnerships) which holds directly at least 25% of the capital / voting power of the company paying the dividends.
7. Lower rate applies if the recipient is the beneficial owner, a company (excluding partnerships) which holds directly or indirectly at least 25% of the capital/voting power of the company paying the dividends.
8. Lower rate applies if the recipient is the beneficial owner, a company which holds directly at least 10% of the capital / voting power of the company paying the dividends.
9. Lower rate applies if the recipient is the beneficial owner, a company which holds directly or indirectly at least 10% of the capital / voting power of the company paying the dividends.
10. Lower rate applies if the recipient is the beneficial owner, a company (excluding partnerships) which holds directly at least 10% of the capital / voting power of the company paying the dividends.
11. Lower rate applies if the recipient is the beneficial owner, a company which holds directly or indirectly at least 10% of the voting power or holds directly at least 25% of the capital of the company paying the dividends.
12. Lower rate applies on interest realized from bank loans and insurance companies loans if the recipient is the beneficial owner.
13. Lower rate applies on compensation for the use or use right of any kind of industrial, commercial or scientific equipment if the recipient is the beneficial owner.
14. Treaty concluded with former Yugoslavia honoured.