Croatia: tax treaties

Synthesised text of the Multilateral Instrument and the 2015 UK-Croatia Double Taxation Agreement — in force

The 2015 UK-Croatia Double Taxation Agreement has been modified by the Multilateral Instrument.

The modifications made by the Multilateral Instrument are effective in respect of the 2015 UK-Croatia Double Taxation Agreement.

It is effective in the UK from:

• 1 January 2022 for taxes withheld at source on amounts paid or credited to non-residents
• 1 April 2022 for Corporation Tax
• 6 April 2022 for Income Tax and Capital Gains Tax

It is effective in Croatia from:

• 1 January 2022 for taxes withheld at source on amounts paid or credited to non-residents
• 1 December 2021 for all other taxes

2015 UK-Croatia Double Taxation Agreement — in force

The Double Taxation Agreement entered into force on 19 November 2015. It replaces the 1981 Yugoslavia agreement.

It’s effective in Croatia from 1 January 2016 and the UK from:

• 1 January 2016 for taxes withheld at source
• 1 April 2016 for Corporation Tax
• 6 April 2016 for Income Tax and Capital Gains Tax

1981 Yugoslavia-UK Double Taxation Convention

The convention entered into force on 16 September 1982.

It was replaced in Croatia by the 2015 agreement, and is still effective in Bosnia-Herzegovina and Serbia.

It was effective in Yugoslavia from 1 January 1983 and the UK from:

• 1 April 1983 for Corporation Tax
• 6 April 1983 for Income Tax and Capital Gains Tax