Does a foreign citizen with temporary residence permit have to pay taxes in Croatia?
Foreign nationals (holders of the temporary residence permit) who are physically present in Croatia for more than 182 days/year are considered tax-residents and generally taxed on world-wide income. Possession of a resident permit does not necessarily mean you are tax resident. You are tax resident in Croatia based on your physical presence if you stay for at least 183 days under circumstances that indicate your visit is not temporary. This period may overlap calendar years. You are tax resident based on maintaining a home in Croatia if you have accommodation there at your exclusive and continuous disposal for at least 183 days and you intend to keep and use that accommodation further.
