New Croatian Investment Account with tax-free gains coming from 2027

ZAGREB, 11 September 2026 (Croatia Week) – Croatia is preparing to introduce a new investment account that would allow citizens to invest in financial markets with significant tax advantages, under legislation submitted by the Government to Parliament.

The Croatian Investment Account is proposed to come into effect on 1 January 2027 and would be available exclusively to individuals.

The account would allow citizens to hold and trade a range of financial instruments, including shares, bonds, money-market instruments, UCITS funds and exchange-traded funds (ETFs).

Under the proposed system, investment gains would not be subject to income tax, while withdrawals from the account would also be tax-free, provided the prescribed conditions are met.

The Government says the aim is to make investing simpler and more tax-efficient for citizens, while encouraging households to move part of their savings from traditional bank deposits into financial markets.

Up to €200,000 in contributions

Every adult citizen would be able to open one Croatian Investment Account, including an account for a minor child.

The proposed cumulative limit for contributions would be €200,000 per person, with the possibility of an additional €50,000 contribution as a bonus for long-term investment in the capital market.

Citizens would be able to request their money at any time.

Finance Minister Tomislav Ćorić said the measure was intended to provide citizens with a simpler way to invest while giving the Croatian economy an additional source of long-term capital.

The proposal also establishes specific tax treatment for investments made through the account. While qualifying investment income would be exempt from income tax, a 12% tax on capital income could apply if the prescribed conditions for the tax-free treatment are not fulfilled.

The legislation is now entering parliamentary procedure, with the proposed system scheduled to begin on 1 January 2027.

Other tax measures

The Government has simultaneously proposed a wider package of tax changes covering pensions, flat-rate trades, tourist accommodation and VAT. Among the measures are the planned removal of income tax on pensions taxed at the lower rate, changes to the treatment of higher-income flat-rate trades and amendments to VAT rules to implement new EU provisions from 2027.

The proposals still have to pass through the Croatian Parliament before becoming law.