The income and capital tax treaty between Andorra and Croatia was signed on 14 October 2022. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Andorran corporate income tax, personal income tax, tax on income for fiscal non-residents, and tax payable on capital gains in immovable property transfers. It covers Croatian profit tax, income tax, and the surtax on income tax.
Withholding Tax Rates
- Dividends - 5%
- Interest - 5%
- Royalties - 5%
Cap…