During its meeting on 16 April 2026, the Croatian government approved a draft bill for the ratification of the pending income tax treaty with New Zealand. The treaty, signed 20 November 2025, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Croatian profit tax, income tax, and any other surcharge levied on these taxes. It covers New Zealand income tax.
Residence
If a person other than an individual is considered resident in both Contracting States, th…