The tax treatment for residents and non-residents is the same, and when taxing non-residents, agreements on avoiding double taxation signed by Croatia with over 60 countries are also respected.
With the accession of the Republic of Croatia to full membership of the European Union, the territory of the Republic of Croatia became part of the single customs territory of the Union. The entry of the Republic of Croatia into the single customs territory of the Union means that on July 1, 2013, all customs control over the import or trade of goods between the Republic of Croatia and other member states was abolished.