A Flat You Own for 183 Days Makes You Resident Even if You Never Sleep In It
Croatia keeps the test in the Opći porezni zakon and the consequence in the Zakon o porezu na dohodak. A resident is a natural person who has a prebivalište or an uobičajeno boravište in Croatia, and the General Tax Act defines both in article 43. The first is a property test and an unusually blunt one: a taxpayer has a prebivalište where they own or possess a dwelling continuously for at least 183 days in one or two calendar years, and staying in it is not required. The second is the ordinary presence test - a stay of at least 183 days in one or two calendar years, under circumstances showing it is not merely temporary, with short interruptions of up to a year ignored. Where a person has a dwelling here and abroad, the 2018 amendment moved the tie-break from an automatic assumption in Croatia's favour to the family's home, then to where the person leaves for work or mainly stays; but it added a backstop in the opposite direction, so that if the other state does not treat the person as its resident, Croatia does. One category is carved out of the consequence rather than out of the test: the receipts of a person with digital nomad status, earned from an employer not registered in Croatia, are exempt from income tax.
At a glance
- Property test
- 183 days of owning or possessing a dwelling, in one or two calendar years
Article 43(1) of the Opći porezni zakon, which adds that staying in the dwelling is not obligatory.
- Presence test
- At least 183 days in one or two calendar years
Article 43(4) of the Opći porezni zakon; interruptions of no more than one year are disregarded.
- Several dwellings in Croatia
- The family's home decides; for a single person, where they mainly stay or leave for work
Article 43(2) of the Opći porezni zakon.
- A dwelling here and abroad
- The state where the family lives, then where you leave for work or mainly stay
Article 43(3) of the Opći porezni zakon as substituted by article 6 of NN 106/2018; before that amendment Croatia was simply assumed.
- If the other state does not claim you
- Croatia does
Article 43(4) of the Opći porezni zakon, added by article 6 of NN 106/2018, which renumbered the habitual-abode paragraph to 5.
- Digital nomad earnings
- Exempt from Croatian income tax
Article 9(1) point 26 of the Zakon o porezu na dohodak, added by article 2 of NN 138/2020, for receipts from an employer not registered in Croatia.
Requirements
- A dwelling owned or possessed in Croatia for 183 days across one or two calendar years, whether or not you live in it, or
- A stay of at least 183 days in one or two calendar years under circumstances showing it is not merely temporary
Exceptions by origin
No exceptions recorded
Nothing we have read treats any nationality differently for this topic. The rule above applies to everyone.
What the law says
«(1) Rezident je fizička osoba koja u Republici Hrvatskoj ima prebivalište ili uobičajeno boravište.»Our translation - not official
(1) A resident is a natural person who has a prebivalište or an uobičajeno boravište in the Republic of Croatia.
The income tax Act defines residence by reference and leaves the content to the General Tax Act.
Read it at the sourceAbout this source
Croatia's official gazette, at narodne-novine.nn.hr. An act takes legal effect on publication here and carries the gazette's issue number and date as part of its identity - the Zakon o strancima is NN 133/2020 and nothing else. Every item since 1990 is addressable twice: as /clanci/sluzbeni/<year>_<month>_<issue>_<seq>.html, and, for anything published since about 2016, by ELI at /eli/sluzbeni/<year>/<issue>/<seq>, which answers a 302 to the first form. The ELI-era pages also carry RDFa in the head: eli#amended_by and eli#changed_by list every amending act of a statute, which is how the amendment chain of a recent act is established rather than guessed. Items published before ELI - the Zakon o hrvatskom državljanstvu of 1991 among them - carry no metadata at all. The site serves plain HTTP to an ordinary client with no proxy and no warm-up. Its search form is ASP.NET and needs a POST with viewstate, but the complete yearly register is downloadable without one: /get_index_file.aspx?year=<YYYY>&type=csv returns every item of that year as tab-separated title, document type, issuing body and link, and 1990 to 2026 is 22 MB. That register is what makes a negative answer about an amendment possible.
Standing: Issues the instrument
Cannot be cited for: **It publishes acts as enacted and does not consolidate them.** There is no consolidated text of any Croatian statute on this site. The whole gazette has carried 222 items with 'pročišćeni tekst' in the title since 1990, and since 2016 they are statutes of professional chambers, party statutes and collective agreements; the last consolidated text of an Act was the Zakon o državnim službenicima in 2012. So what is read here is the act as published plus each amending act, and an article number quoted from an amending act is an instruction to amend rather than an article of the resulting law - it must be cited as the article of the amended Act, naming what put it there. A consequence worth stating plainly: because nothing on this site is a consolidation, no citation of it carries a consolidation cut-off, and an apparently current article may have been replaced by a later amending act published in a different issue. The register at /get_index_file.aspx is title-indexed, so an amending act whose title does not name the statute it amends will not be found by searching it. The gazette cannot be cited for anything it does not publish: the shortage-occupation decision under article 101(1) of the Zakon o strancima is made by the Employment Service's governing council and does not appear here, nor does the evidence the ministry competent for demography and emigration requires for the certificate on which the whole diaspora residence route turns, nor the average monthly net salary that every means threshold in Croatian immigration law is a fraction of, which the state statistics office publishes separately. zakon.hr and informator.hr carry consolidated Croatian texts and are commercial publishers, not government ones; they are not cited here.
We re-read it every 60 days. More about this source
«(1) U smislu ovoga Zakona smatra se da porezni obveznik ima prebivalište ondje gdje ima stan u vlasništvu ili posjedu neprekidno najmanje 183 dana u jednoj ili u dvije kalendarske godine. Boravak u stanu nije obvezan.»Our translation - not official
(1) For the purposes of this Act, a taxpayer is considered to have a prebivalište where he has a dwelling in ownership or possession continuously for at least 183 days in one or two calendar years. Residing in the dwelling is not obligatory.
The sentence that makes this different from most of Europe: the dwelling is the test and occupation is not.
Read it at the sourceAbout this source
Croatia's official gazette, at narodne-novine.nn.hr. An act takes legal effect on publication here and carries the gazette's issue number and date as part of its identity - the Zakon o strancima is NN 133/2020 and nothing else. Every item since 1990 is addressable twice: as /clanci/sluzbeni/<year>_<month>_<issue>_<seq>.html, and, for anything published since about 2016, by ELI at /eli/sluzbeni/<year>/<issue>/<seq>, which answers a 302 to the first form. The ELI-era pages also carry RDFa in the head: eli#amended_by and eli#changed_by list every amending act of a statute, which is how the amendment chain of a recent act is established rather than guessed. Items published before ELI - the Zakon o hrvatskom državljanstvu of 1991 among them - carry no metadata at all. The site serves plain HTTP to an ordinary client with no proxy and no warm-up. Its search form is ASP.NET and needs a POST with viewstate, but the complete yearly register is downloadable without one: /get_index_file.aspx?year=<YYYY>&type=csv returns every item of that year as tab-separated title, document type, issuing body and link, and 1990 to 2026 is 22 MB. That register is what makes a negative answer about an amendment possible.
Standing: Issues the instrument
Cannot be cited for: **It publishes acts as enacted and does not consolidate them.** There is no consolidated text of any Croatian statute on this site. The whole gazette has carried 222 items with 'pročišćeni tekst' in the title since 1990, and since 2016 they are statutes of professional chambers, party statutes and collective agreements; the last consolidated text of an Act was the Zakon o državnim službenicima in 2012. So what is read here is the act as published plus each amending act, and an article number quoted from an amending act is an instruction to amend rather than an article of the resulting law - it must be cited as the article of the amended Act, naming what put it there. A consequence worth stating plainly: because nothing on this site is a consolidation, no citation of it carries a consolidation cut-off, and an apparently current article may have been replaced by a later amending act published in a different issue. The register at /get_index_file.aspx is title-indexed, so an amending act whose title does not name the statute it amends will not be found by searching it. The gazette cannot be cited for anything it does not publish: the shortage-occupation decision under article 101(1) of the Zakon o strancima is made by the Employment Service's governing council and does not appear here, nor does the evidence the ministry competent for demography and emigration requires for the certificate on which the whole diaspora residence route turns, nor the average monthly net salary that every means threshold in Croatian immigration law is a fraction of, which the state statistics office publishes separately. zakon.hr and informator.hr carry consolidated Croatian texts and are commercial publishers, not government ones; they are not cited here.
We re-read it every 60 days. More about this source
«(2) Ako porezni obveznik u Republici Hrvatskoj ima u vlasništvu ili posjedu više stanova, prebivalište mjerodavno za oporezivanje utvrđuje se prema mjestu prebivališta obitelji, a za poreznog obveznika samca prema mjestu u kojem se pretežno zadržava ili prema mjestu iz kojeg pretežno odlazi na rad ili obavljanje djelatnosti.»Our translation - not official
(2) If a taxpayer has more than one dwelling in ownership or possession in the Republic of Croatia, the prebivalište relevant for taxation is determined according to the place of residence of the family, and for a single taxpayer according to the place where he predominantly stays or the place from which he predominantly leaves for work or to carry on an activity.
The tie-break inside Croatia.
Read it at the sourceAbout this source
Croatia's official gazette, at narodne-novine.nn.hr. An act takes legal effect on publication here and carries the gazette's issue number and date as part of its identity - the Zakon o strancima is NN 133/2020 and nothing else. Every item since 1990 is addressable twice: as /clanci/sluzbeni/<year>_<month>_<issue>_<seq>.html, and, for anything published since about 2016, by ELI at /eli/sluzbeni/<year>/<issue>/<seq>, which answers a 302 to the first form. The ELI-era pages also carry RDFa in the head: eli#amended_by and eli#changed_by list every amending act of a statute, which is how the amendment chain of a recent act is established rather than guessed. Items published before ELI - the Zakon o hrvatskom državljanstvu of 1991 among them - carry no metadata at all. The site serves plain HTTP to an ordinary client with no proxy and no warm-up. Its search form is ASP.NET and needs a POST with viewstate, but the complete yearly register is downloadable without one: /get_index_file.aspx?year=<YYYY>&type=csv returns every item of that year as tab-separated title, document type, issuing body and link, and 1990 to 2026 is 22 MB. That register is what makes a negative answer about an amendment possible.
Standing: Issues the instrument
Cannot be cited for: **It publishes acts as enacted and does not consolidate them.** There is no consolidated text of any Croatian statute on this site. The whole gazette has carried 222 items with 'pročišćeni tekst' in the title since 1990, and since 2016 they are statutes of professional chambers, party statutes and collective agreements; the last consolidated text of an Act was the Zakon o državnim službenicima in 2012. So what is read here is the act as published plus each amending act, and an article number quoted from an amending act is an instruction to amend rather than an article of the resulting law - it must be cited as the article of the amended Act, naming what put it there. A consequence worth stating plainly: because nothing on this site is a consolidation, no citation of it carries a consolidation cut-off, and an apparently current article may have been replaced by a later amending act published in a different issue. The register at /get_index_file.aspx is title-indexed, so an amending act whose title does not name the statute it amends will not be found by searching it. The gazette cannot be cited for anything it does not publish: the shortage-occupation decision under article 101(1) of the Zakon o strancima is made by the Employment Service's governing council and does not appear here, nor does the evidence the ministry competent for demography and emigration requires for the certificate on which the whole diaspora residence route turns, nor the average monthly net salary that every means threshold in Croatian immigration law is a fraction of, which the state statistics office publishes separately. zakon.hr and informator.hr carry consolidated Croatian texts and are commercial publishers, not government ones; they are not cited here.
We re-read it every 60 days. More about this source
«(4) Uobičajeno boravište u smislu ovoga Zakona ima porezni obveznik u onome mjestu u kojem se zadržava pod okolnostima na temelju kojih se može zaključiti da on u tome mjestu ili na tom području ne boravi samo privremeno. Uobičajenim boravištem u smislu ovoga Zakona smatra se stalan ili vremenski povezan boravak u trajanju od najmanje 183 dana u jednoj ili u dvije kalendarske godine. Za određivanje uobičajenog boravišta nisu važni kratkotrajni prekidi boravka koji ne traju dulje od jedne godine.»Our translation - not official
(4) A taxpayer has an uobičajeno boravište for the purposes of this Act in the place where he stays under circumstances from which it may be concluded that he is not residing in that place or in that area only temporarily. For the purposes of this Act, an uobičajeno boravište is considered to be a permanent or time-connected stay lasting at least 183 days in one or two calendar years. Short interruptions of the stay lasting no longer than one year are not relevant for determining the uobičajeno boravište.
The presence test. The renumbering by NN 106/2018 moved this paragraph to 5 without changing a word of it.
Read it at the sourceAbout this source
Croatia's official gazette, at narodne-novine.nn.hr. An act takes legal effect on publication here and carries the gazette's issue number and date as part of its identity - the Zakon o strancima is NN 133/2020 and nothing else. Every item since 1990 is addressable twice: as /clanci/sluzbeni/<year>_<month>_<issue>_<seq>.html, and, for anything published since about 2016, by ELI at /eli/sluzbeni/<year>/<issue>/<seq>, which answers a 302 to the first form. The ELI-era pages also carry RDFa in the head: eli#amended_by and eli#changed_by list every amending act of a statute, which is how the amendment chain of a recent act is established rather than guessed. Items published before ELI - the Zakon o hrvatskom državljanstvu of 1991 among them - carry no metadata at all. The site serves plain HTTP to an ordinary client with no proxy and no warm-up. Its search form is ASP.NET and needs a POST with viewstate, but the complete yearly register is downloadable without one: /get_index_file.aspx?year=<YYYY>&type=csv returns every item of that year as tab-separated title, document type, issuing body and link, and 1990 to 2026 is 22 MB. That register is what makes a negative answer about an amendment possible.
Standing: Issues the instrument
Cannot be cited for: **It publishes acts as enacted and does not consolidate them.** There is no consolidated text of any Croatian statute on this site. The whole gazette has carried 222 items with 'pročišćeni tekst' in the title since 1990, and since 2016 they are statutes of professional chambers, party statutes and collective agreements; the last consolidated text of an Act was the Zakon o državnim službenicima in 2012. So what is read here is the act as published plus each amending act, and an article number quoted from an amending act is an instruction to amend rather than an article of the resulting law - it must be cited as the article of the amended Act, naming what put it there. A consequence worth stating plainly: because nothing on this site is a consolidation, no citation of it carries a consolidation cut-off, and an apparently current article may have been replaced by a later amending act published in a different issue. The register at /get_index_file.aspx is title-indexed, so an amending act whose title does not name the statute it amends will not be found by searching it. The gazette cannot be cited for anything it does not publish: the shortage-occupation decision under article 101(1) of the Zakon o strancima is made by the Employment Service's governing council and does not appear here, nor does the evidence the ministry competent for demography and emigration requires for the certificate on which the whole diaspora residence route turns, nor the average monthly net salary that every means threshold in Croatian immigration law is a fraction of, which the state statistics office publishes separately. zakon.hr and informator.hr carry consolidated Croatian texts and are commercial publishers, not government ones; they are not cited here.
We re-read it every 60 days. More about this source
«»(3) Ako porezni obveznik ima prebivalište u tuzemstvu i u inozemstvu, smatra se da ima prebivalište u državi u kojoj je prebivalište obitelji, a za poreznog obveznika samca ili ako se prebivalište obitelji ne može utvrditi, smatra se da ima prebivalište u državi iz koje pretežno odlazi na rad ili obavljanje djelatnosti ili u kojoj se pretežno zadržava.«.»Our translation - not official
(3) If a taxpayer has a prebivalište in the country and abroad, he is considered to have a prebivalište in the state in which the family's prebivalište is, and for a single taxpayer or where the family's prebivalište cannot be established, he is considered to have a prebivalište in the state from which he predominantly leaves for work or to carry on an activity or in which he predominantly stays.
The international tie-break as it now reads, replacing a flat presumption in Croatia's favour.
Read it at the sourceAbout this source
Croatia's official gazette, at narodne-novine.nn.hr. An act takes legal effect on publication here and carries the gazette's issue number and date as part of its identity - the Zakon o strancima is NN 133/2020 and nothing else. Every item since 1990 is addressable twice: as /clanci/sluzbeni/<year>_<month>_<issue>_<seq>.html, and, for anything published since about 2016, by ELI at /eli/sluzbeni/<year>/<issue>/<seq>, which answers a 302 to the first form. The ELI-era pages also carry RDFa in the head: eli#amended_by and eli#changed_by list every amending act of a statute, which is how the amendment chain of a recent act is established rather than guessed. Items published before ELI - the Zakon o hrvatskom državljanstvu of 1991 among them - carry no metadata at all. The site serves plain HTTP to an ordinary client with no proxy and no warm-up. Its search form is ASP.NET and needs a POST with viewstate, but the complete yearly register is downloadable without one: /get_index_file.aspx?year=<YYYY>&type=csv returns every item of that year as tab-separated title, document type, issuing body and link, and 1990 to 2026 is 22 MB. That register is what makes a negative answer about an amendment possible.
Standing: Issues the instrument
Cannot be cited for: **It publishes acts as enacted and does not consolidate them.** There is no consolidated text of any Croatian statute on this site. The whole gazette has carried 222 items with 'pročišćeni tekst' in the title since 1990, and since 2016 they are statutes of professional chambers, party statutes and collective agreements; the last consolidated text of an Act was the Zakon o državnim službenicima in 2012. So what is read here is the act as published plus each amending act, and an article number quoted from an amending act is an instruction to amend rather than an article of the resulting law - it must be cited as the article of the amended Act, naming what put it there. A consequence worth stating plainly: because nothing on this site is a consolidation, no citation of it carries a consolidation cut-off, and an apparently current article may have been replaced by a later amending act published in a different issue. The register at /get_index_file.aspx is title-indexed, so an amending act whose title does not name the statute it amends will not be found by searching it. The gazette cannot be cited for anything it does not publish: the shortage-occupation decision under article 101(1) of the Zakon o strancima is made by the Employment Service's governing council and does not appear here, nor does the evidence the ministry competent for demography and emigration requires for the certificate on which the whole diaspora residence route turns, nor the average monthly net salary that every means threshold in Croatian immigration law is a fraction of, which the state statistics office publishes separately. zakon.hr and informator.hr carry consolidated Croatian texts and are commercial publishers, not government ones; they are not cited here.
We re-read it every 60 days. More about this source
«»(4) Ako u slučaju iz stavka 3. ovoga članka druga država ne smatra poreznog obveznika svojim poreznim rezidentom, smatra se da ima prebivalište u tuzemstvu.«.»Our translation - not official
(4) If, in the case under paragraph 3 of this article, the other state does not consider the taxpayer its tax resident, he is considered to have a prebivalište in the country.
The backstop, which turns the softened tie-break into a one-way door.
Read it at the sourceAbout this source
Croatia's official gazette, at narodne-novine.nn.hr. An act takes legal effect on publication here and carries the gazette's issue number and date as part of its identity - the Zakon o strancima is NN 133/2020 and nothing else. Every item since 1990 is addressable twice: as /clanci/sluzbeni/<year>_<month>_<issue>_<seq>.html, and, for anything published since about 2016, by ELI at /eli/sluzbeni/<year>/<issue>/<seq>, which answers a 302 to the first form. The ELI-era pages also carry RDFa in the head: eli#amended_by and eli#changed_by list every amending act of a statute, which is how the amendment chain of a recent act is established rather than guessed. Items published before ELI - the Zakon o hrvatskom državljanstvu of 1991 among them - carry no metadata at all. The site serves plain HTTP to an ordinary client with no proxy and no warm-up. Its search form is ASP.NET and needs a POST with viewstate, but the complete yearly register is downloadable without one: /get_index_file.aspx?year=<YYYY>&type=csv returns every item of that year as tab-separated title, document type, issuing body and link, and 1990 to 2026 is 22 MB. That register is what makes a negative answer about an amendment possible.
Standing: Issues the instrument
Cannot be cited for: **It publishes acts as enacted and does not consolidate them.** There is no consolidated text of any Croatian statute on this site. The whole gazette has carried 222 items with 'pročišćeni tekst' in the title since 1990, and since 2016 they are statutes of professional chambers, party statutes and collective agreements; the last consolidated text of an Act was the Zakon o državnim službenicima in 2012. So what is read here is the act as published plus each amending act, and an article number quoted from an amending act is an instruction to amend rather than an article of the resulting law - it must be cited as the article of the amended Act, naming what put it there. A consequence worth stating plainly: because nothing on this site is a consolidation, no citation of it carries a consolidation cut-off, and an apparently current article may have been replaced by a later amending act published in a different issue. The register at /get_index_file.aspx is title-indexed, so an amending act whose title does not name the statute it amends will not be found by searching it. The gazette cannot be cited for anything it does not publish: the shortage-occupation decision under article 101(1) of the Zakon o strancima is made by the Employment Service's governing council and does not appear here, nor does the evidence the ministry competent for demography and emigration requires for the certificate on which the whole diaspora residence route turns, nor the average monthly net salary that every means threshold in Croatian immigration law is a fraction of, which the state statistics office publishes separately. zakon.hr and informator.hr carry consolidated Croatian texts and are commercial publishers, not government ones; they are not cited here.
We re-read it every 60 days. More about this source
«primitke fizičkih osoba ostvarene po osnovi obavljanja nesamostalnog rada ili djelatnosti za poslodavca koji nije registriran u Republici Hrvatskoj temeljem stečenog statusa digitalnog nomada sukladno posebnom propisu.»Our translation - not official
receipts of natural persons realised on the basis of performing dependent work or an activity for an employer that is not registered in the Republic of Croatia, on the basis of the acquired status of a digital nomad under a special regulation.
Residence is not avoided; the receipts are simply exempt.
Read it at the sourceAbout this source
Croatia's official gazette, at narodne-novine.nn.hr. An act takes legal effect on publication here and carries the gazette's issue number and date as part of its identity - the Zakon o strancima is NN 133/2020 and nothing else. Every item since 1990 is addressable twice: as /clanci/sluzbeni/<year>_<month>_<issue>_<seq>.html, and, for anything published since about 2016, by ELI at /eli/sluzbeni/<year>/<issue>/<seq>, which answers a 302 to the first form. The ELI-era pages also carry RDFa in the head: eli#amended_by and eli#changed_by list every amending act of a statute, which is how the amendment chain of a recent act is established rather than guessed. Items published before ELI - the Zakon o hrvatskom državljanstvu of 1991 among them - carry no metadata at all. The site serves plain HTTP to an ordinary client with no proxy and no warm-up. Its search form is ASP.NET and needs a POST with viewstate, but the complete yearly register is downloadable without one: /get_index_file.aspx?year=<YYYY>&type=csv returns every item of that year as tab-separated title, document type, issuing body and link, and 1990 to 2026 is 22 MB. That register is what makes a negative answer about an amendment possible.
Standing: Issues the instrument
Cannot be cited for: **It publishes acts as enacted and does not consolidate them.** There is no consolidated text of any Croatian statute on this site. The whole gazette has carried 222 items with 'pročišćeni tekst' in the title since 1990, and since 2016 they are statutes of professional chambers, party statutes and collective agreements; the last consolidated text of an Act was the Zakon o državnim službenicima in 2012. So what is read here is the act as published plus each amending act, and an article number quoted from an amending act is an instruction to amend rather than an article of the resulting law - it must be cited as the article of the amended Act, naming what put it there. A consequence worth stating plainly: because nothing on this site is a consolidation, no citation of it carries a consolidation cut-off, and an apparently current article may have been replaced by a later amending act published in a different issue. The register at /get_index_file.aspx is title-indexed, so an amending act whose title does not name the statute it amends will not be found by searching it. The gazette cannot be cited for anything it does not publish: the shortage-occupation decision under article 101(1) of the Zakon o strancima is made by the Employment Service's governing council and does not appear here, nor does the evidence the ministry competent for demography and emigration requires for the certificate on which the whole diaspora residence route turns, nor the average monthly net salary that every means threshold in Croatian immigration law is a fraction of, which the state statistics office publishes separately. zakon.hr and informator.hr carry consolidated Croatian texts and are commercial publishers, not government ones; they are not cited here.
We re-read it every 60 days. More about this source
Practical notes
The Opći porezni zakon has been amended seven times since 2016 - NN 106/2018, NN 121/2019, NN 32/2020, NN 42/2020, NN 114/2022, NN 152/2024 and NN 151/2025 - and only the first of them touches article 43. Narodne novine publishes no consolidated text, so each of the seven was read for a reference to article 43.
Article 43(6), added by NN 106/2018, requires the Minister of Finance to prescribe the forms used to establish a prebivalište under paragraph 3. That ordinance is not read here.
A double taxation treaty can displace all of this, and none is read here.
Tax residence and immigration residence are separate questions decided by different statutes. Holding a Croatian residence permit does not make a person a tax resident, and owning a flat here for half a year does.
- issuesNN 115/2016, Opći porezni zakon
Narodne novine
About this source
Croatia's official gazette, at narodne-novine.nn.hr. An act takes legal effect on publication here and carries the gazette's issue number and date as part of its identity - the Zakon o strancima is NN 133/2020 and nothing else. Every item since 1990 is addressable twice: as /clanci/sluzbeni/<year>_<month>_<issue>_<seq>.html, and, for anything published since about 2016, by ELI at /eli/sluzbeni/<year>/<issue>/<seq>, which answers a 302 to the first form. The ELI-era pages also carry RDFa in the head: eli#amended_by and eli#changed_by list every amending act of a statute, which is how the amendment chain of a recent act is established rather than guessed. Items published before ELI - the Zakon o hrvatskom državljanstvu of 1991 among them - carry no metadata at all. The site serves plain HTTP to an ordinary client with no proxy and no warm-up. Its search form is ASP.NET and needs a POST with viewstate, but the complete yearly register is downloadable without one: /get_index_file.aspx?year=<YYYY>&type=csv returns every item of that year as tab-separated title, document type, issuing body and link, and 1990 to 2026 is 22 MB. That register is what makes a negative answer about an amendment possible.
Standing: Issues the instrument
Cannot be cited for: **It publishes acts as enacted and does not consolidate them.** There is no consolidated text of any Croatian statute on this site. The whole gazette has carried 222 items with 'pročišćeni tekst' in the title since 1990, and since 2016 they are statutes of professional chambers, party statutes and collective agreements; the last consolidated text of an Act was the Zakon o državnim službenicima in 2012. So what is read here is the act as published plus each amending act, and an article number quoted from an amending act is an instruction to amend rather than an article of the resulting law - it must be cited as the article of the amended Act, naming what put it there. A consequence worth stating plainly: because nothing on this site is a consolidation, no citation of it carries a consolidation cut-off, and an apparently current article may have been replaced by a later amending act published in a different issue. The register at /get_index_file.aspx is title-indexed, so an amending act whose title does not name the statute it amends will not be found by searching it. The gazette cannot be cited for anything it does not publish: the shortage-occupation decision under article 101(1) of the Zakon o strancima is made by the Employment Service's governing council and does not appear here, nor does the evidence the ministry competent for demography and emigration requires for the certificate on which the whole diaspora residence route turns, nor the average monthly net salary that every means threshold in Croatian immigration law is a fraction of, which the state statistics office publishes separately. zakon.hr and informator.hr carry consolidated Croatian texts and are commercial publishers, not government ones; they are not cited here.
We re-read it every 60 days. More about this source
- issuesNN 115/2016, Zakon o porezu na dohodak
Narodne novine
About this source
Croatia's official gazette, at narodne-novine.nn.hr. An act takes legal effect on publication here and carries the gazette's issue number and date as part of its identity - the Zakon o strancima is NN 133/2020 and nothing else. Every item since 1990 is addressable twice: as /clanci/sluzbeni/<year>_<month>_<issue>_<seq>.html, and, for anything published since about 2016, by ELI at /eli/sluzbeni/<year>/<issue>/<seq>, which answers a 302 to the first form. The ELI-era pages also carry RDFa in the head: eli#amended_by and eli#changed_by list every amending act of a statute, which is how the amendment chain of a recent act is established rather than guessed. Items published before ELI - the Zakon o hrvatskom državljanstvu of 1991 among them - carry no metadata at all. The site serves plain HTTP to an ordinary client with no proxy and no warm-up. Its search form is ASP.NET and needs a POST with viewstate, but the complete yearly register is downloadable without one: /get_index_file.aspx?year=<YYYY>&type=csv returns every item of that year as tab-separated title, document type, issuing body and link, and 1990 to 2026 is 22 MB. That register is what makes a negative answer about an amendment possible.
Standing: Issues the instrument
Cannot be cited for: **It publishes acts as enacted and does not consolidate them.** There is no consolidated text of any Croatian statute on this site. The whole gazette has carried 222 items with 'pročišćeni tekst' in the title since 1990, and since 2016 they are statutes of professional chambers, party statutes and collective agreements; the last consolidated text of an Act was the Zakon o državnim službenicima in 2012. So what is read here is the act as published plus each amending act, and an article number quoted from an amending act is an instruction to amend rather than an article of the resulting law - it must be cited as the article of the amended Act, naming what put it there. A consequence worth stating plainly: because nothing on this site is a consolidation, no citation of it carries a consolidation cut-off, and an apparently current article may have been replaced by a later amending act published in a different issue. The register at /get_index_file.aspx is title-indexed, so an amending act whose title does not name the statute it amends will not be found by searching it. The gazette cannot be cited for anything it does not publish: the shortage-occupation decision under article 101(1) of the Zakon o strancima is made by the Employment Service's governing council and does not appear here, nor does the evidence the ministry competent for demography and emigration requires for the certificate on which the whole diaspora residence route turns, nor the average monthly net salary that every means threshold in Croatian immigration law is a fraction of, which the state statistics office publishes separately. zakon.hr and informator.hr carry consolidated Croatian texts and are commercial publishers, not government ones; they are not cited here.
We re-read it every 60 days. More about this source