Croatia
Hold crypto for 2+ years and pay 0% capital gains tax. Short-term gains (under 2 years) face ~12% tax with a €2,500 annual exemption. Crypto-to-crypto swaps are not taxable. EU member subject to MiCA and DAC8.
FATCA Partner
Yes
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Allowed
CARF Status
Committed
Bitizenship
Not yet
CARF Reporting
Committed
Croatia has committed to implementing CARF but has not yet specified an exact timeline. When active, crypto service providers will be required to report user transactions to tax authorities.
Tax Rates
Activity Taxes
Staking
Taxable as other income
Mining
Taxable as other income
DeFi
Taxable
NFTs
Taxable
Taxable Events
Crypto → Fiat
Taxable
Crypto → Crypto
Not taxable
Holding Period
Holding period benefit available
2+ years = 0% tax. Under 2 years = ~10% + city surtax (~12% effective). €2,500 annual tax-free allowance on short-term gains.
Regulation & Residency
Regulatory Body
HANFA (Croatian Financial Services Supervisory Agency)
Residency Requirement
Digital Nomad Visa available; EU membership facilitates intra-EU moves
Reporting Requirements
Annual tax declaration; DAC8 from 2026
Citizenship & Residency Path
Digital nomad visa; EU citizenship after 8 years residency
Resilience & Plan B
Jurisdictional Resilience
How well-equipped this jurisdiction is for a crypto holder who wants stability, access, and protection.
JRS
Institutions (25%), banking (20%), tax clarity (20%), business (15%), privacy (10%), geopolitical (10%). Full methodology →
Plan B Readiness
How fast you can go from “I want to move” to “I’m a tax resident with banking and optionality.”
PBR
Business ease (25%), citizenship path (20%), dual nationality, quality of life & safety (15% each), Bitizenship (10%). Full methodology →
Notable Conditions
- →0% capital gains after 2-year holding period
- →Crypto-to-crypto swaps are not taxable events
- →€2,500 annual tax-free allowance on short-term gains
- →Short-term rate (~12%) still low vs most EU countries
- →City surtax varies by municipality
- →EU member, subject to MiCA and DAC8
- →Digital Nomad Visa available for remote workers
- →FIFO method required for cost basis calculation
Living & Lifestyle
Cost of Living
Low-Moderate
Banking Access
Good
Quality of Life
High
Lifestyle Scores