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5.5. Source Rules with Respect to Income Derived by Non-Residents


Dividends received from companies that are incorporated and registered in Croatia and from foreign companies authorized to operate in Croatia are deemed Croatian sourced.


Interest paid by Croatian residents to non-residents is deemed Croatian sourced.


Royalty fees paid for the use of intellectual property in Croatia, is deemed Croatian sourced.

Rental income

Rental income from property situated in Croatia is deemed Croatian sourced.

Service fees

Service fees paid to a non-resident are deemed Croatian sourced if the services are rendered or effectively used in Croatia.