Tax residency in Croatia: the 183-day rule
Medium confidenceReviewed in September 2026
The short answer
183days in two calendar years
- Window
- Two calendar years
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
Croatia measures at least 183 days of continuous or time-connected stay across one or two calendar years, so the counter looks at both. The law wants the stay to be connected in time, which the counter cannot tell: it may warn you on 100 days in each year even if they are unrelated. Nor does it say whether the days of arrival and departure count.
Having a home available to you there for 183 days makes you resident without sleeping in it, so the count does not decide on its own.