Croatian resident: letting a flat in Nice, tax and structure

What the tax treaty says

France–Croatia treaty of 19 June 2003, in force since 2005: the old Yugoslav treaty no longer applies. Rent (art. 6) and gains (art. 13) taxable in France.

How double taxation is avoided

Exemption with progression (art. 23): your Nice rent is not taxed in Croatia.

On the French side: what you will pay

• Income tax at the non-resident minimum rate: 20% up to €29,579, 30% above (2025 income), or the average rate on option.
• Social charges: 7.5% (solidarity levy only) if you are covered by this country’s social security.
• Micro-BIC 2026: 30% allowance up to €15,000 (unclassified holiday let), 50% up to €83,600 (classified or mobility lease).
• Capital gains: 19% plus social charges, holding-period allowances. See taxation.
• Receiving rent: a French account is not required, a European (SEPA) account is enough. See receiving rent from abroad.

Croatia-specific taxes

• The filing procedure for exempt foreign income should be checked with the Croatian tax administration.

Declaring your Nice flat at home (Croatia)

• The Porezna uprava states that any income received from abroad by a Croatian resident must be reported, even if tax was already paid abroad and even if no Croatian tax is due.
• The annual foreign-income report is made on form “INO-DOH” by 31 January of the following year, including where Croatia exempts the income under a treaty.
• The general rules also provide for reporting within 30 days of receipt, or notice within 8 days of the first receipt where tax is paid abroad: how this applies to treaty-exempt rent should be confirmed by a Croatian tax adviser.
• Croatia uses the euro, so no conversion is needed; keep your French tax notice: Croatian law requires a certificate from the foreign tax authority to take account of tax paid outside Croatia.

Form names and deadlines are those published by the country’s tax authority and change every year: have them confirmed by a tax adviser in your country.

What if you buy through an SCI?

No published doctrine was found on how this country classifies a French SCI (transparent or opaque): get local advice first.

Reminder on the French side: an SCI letting furnished becomes liable to corporate tax above 10% commercial receipts, and a company whose main activity is letting property must compensate from the first flat to get a change of use in Nice.

Which structure, generally?

Personal ownership (LMNP).

General guidance, to be confirmed with a tax adviser in your country and a French notary before buying.

Change of use, without travelling

No nationality condition: an owner living in Croatia applies like a French resident, usually under a power of attorney. We prepare and file your application for free, then manage the property in English, at 20% excl. VAT (24% incl. VAT) for short stays or 15% excl. VAT (18% incl. VAT) under a mobility lease.