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Croatia’s Tax Policies for Digital Nomads
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Croatia’s Tax Policies for Digital Nomads

At the end of 2020, Croatia, a member of the European Union, introduced a new Foreigners Act (Zakon o strancima), which formally recognized the concept of digital nomads and established a corresponding temporary residency status. Holders of Croatia’s digital nomad visa can reside in this European country for up to 12 months. During their stay, they can travel visa-free to other EU countries with their temporary residence permit. While the visa is non-renewable, applicants can reapply after leaving Croatia for a minimum of six months.

Eligibility Requirements

To qualify for the digital nomad visa, applicants must meet the following criteria:

  • Hold a valid passport with an expiration date at least three months beyond the visa’s validity period.
  • Provide proof of employment, demonstrating the ability to work remotely without the need for an office.
  • Submit proof of income or assets, showing either a monthly salary of at least €2,540 (approximately RMB 19,300) or savings of no less than €30,472 (approximately RMB 230,000, based on a 12-month visa).
  • Hold valid health insurance.
  • Provide a certificate of no criminal record.
  • Have a temporary address in Croatia (e.g., a hotel or rental property).

Tax Policies for Digital Nomads

With the introduction of digital nomad residency, Croatia amended its Personal Income Tax Act (Zakon o porezu na dohodak), which came into effect on January 1, 2021. The key provisions include: