Guide for returnees

Essential information about returning to the Republic of Croatia

A simple overview for individuals and families living outside Croatia who want to return: financial support, tax reduction, residence, registered address, health insurance, schooling and official forms.

Conditions change every year. Official HZZ materials for 2025 list a combined amount of up to EUR 27,000, while the current HZZ self-employment measure for 2026 lists up to EUR 15,000 in self-employment support. Before submitting, always open the current HZZ page.

How much can you receive?

Key figures for returnees: HZZ mobility support, self-employment support and salary tax reduction.

Updated: 08 June 2026.

Biram Hrvatsku

7.000 EUR

For Croatian citizens returning from the EEA, Switzerland, the United Kingdom, North and South America, Australia and New Zealand who become self-employed in Croatia.

  • Age up to 60.
  • At least 12 months of work or education abroad in the last 24 months.
  • Residence or temporary stay abroad must have lasted at least 12 continuous months; for the current measure, the return date cannot be before 01 January 2025.
  • Registration in the HZZ records and starting your own business.
  • Application no later than 30 days from self-employment, or from the HZZ contract if combined with self-employment support.
  • Obligation to work and operate the business for at least 24 months.
  • For internal migration to less developed areas, the support is EUR 3,500.

Self-employment

up to EUR 15,000

The current HZZ self-employment support in 2026 depends on the activity, legal form and cost plan. Flat-rate trades may have a lower maximum amount.

  • A business plan, cost plan and required evidence are submitted.
  • Do not start the business without checking HZZ conditions first.
  • Support applications in 2026 are accepted no later than 30 September 2026 or until funds are exhausted.
  • Some activities are not eligible, for example trade, transport, accommodation and hospitality, finance, real estate and some legal activities.
  • The combination with Biram Hrvatsku for a returnee in 2026 can reach up to EUR 22,000 if the conditions are met.
  • Official materials for 2025 state the combination up to EUR 27,000.

Income tax

5 years

A 100% reduction of the proportional part of annual income tax from employment for Croatian citizen returnees and Croatian emigrants under the prescribed conditions.

  • Applies from 1 January of the year in which the conditions are met.
  • The right can be granted automatically based on MUP data or through the Tax Administration.
  • If not granted automatically, submit ZPP-DOH by the end of February for the previous year or an objection by 31 July.
  • Does not apply to returns before 1 January 2025.
  • Cannot be used at the same time as the reduction for Group I local self-government units, the City of Vukovar, or the annual reduction for people up to age 30.

What does an individual need, and what does a family need?

The shortest route without wandering: first identity and address, then insurance, work, tax and family status.

Practical order

One person

  • Prepare your ID card or passport, OIB if you have one, birth certificate if needed, diplomas, proof of work or schooling abroad and proof of your residential address in Croatia.
  • Register your residence or temporary stay with MUP. Croatian citizens generally register residence within 15 days of settling.
  • Check your OIB, tax status and tax card with the Tax Administration. For the tax reduction, follow the annual procedure or form ZPP-DOH.
  • Register with HZZ as unemployed if you are seeking the Biram Hrvatsku measure or self-employment support.
  • Regulate health insurance with HZZO. If you worked in the EU/EEA/Switzerland/United Kingdom, contact HZZO within 30 days after employment and foreign insurance end.

Family

  • For each family member, sort out address, OIB and health insurance. Register children as family members or under another basis determined by HZZO.
  • If a spouse or child does not have Croatian citizenship, check the MDU certificate for Croatian emigrants and the residence procedure with MUP.
  • For school, contact the local primary or secondary school before moving. For kindergarten, contact the city or municipality according to the residential address.
  • For child allowance and pension matters, contact HZMO. For changes in family status, keep the deadlines required by HZMO.
  • If housing is not settled, check returnee housing support with MDU. Allocation depends on available housing and evidence.
1-3 weeks Document preparation, translations, proof of work, rental agreement or address in Croatia.
1-7 days First registrations: MUP address, OIB check, HZZO and HZZ records if the papers are ready.
30 days Deadline for the HZZ Biram Hrvatsku application from self-employment or signing the contract.
24 months Obligation to maintain business activity and employment for beneficiaries of the HZZ measure.

Where is each item registered?

This table is intentionally simple: institution, form or evidence, deadline and submission link.

Checklist
What you handle Institution Form or evidence Deadline / duration Official link
Address
Residence or temporary stay in Croatia.
MUP, police administration or police station according to the address. Valid document, proof of housing right, MUP registration form. For Croatian citizens, generally within 15 days of settling. Residence
OIB
Personal identification number.
Tax Administration. Request for determining and assigning an OIB, identification document. Before contracts, bank, work, school and public services. OIB forms
HZZ records
Unemployment and measures.
Croatian Employment Service. Online registration or HZZ office, CV, proof of status, proof of work abroad. Before seeking support. For Biram Hrvatsku, the application is due no later than 30 days from self-employment or contract. HZZ registration
Biram Hrvatsku
Returnee support.
HZZ, portal mjere.hr / mjere.hzz.hr. Application, proof of work or education abroad, statement or PD U1, proof of stay/residence, business plan if combined with self-employment; after the contract, a blank promissory note certified by a notary public. The blank promissory note is submitted no later than 8 days from signing the contract; payment is one-off no later than 30 days from signing. Obligation: 24 months. Biram Hrvatsku 2026
Tax relief
5 years of salary tax reduction.
Tax Administration. Automatically based on MUP data or form ZPP-DOH / objection to temporary tax assessment. ZPP-DOH by end of February for the previous year; objection by 31 July. Reductions for returnees
Healthcare
Mandatory health insurance.
HZZO. Identity document, OIB, proof of termination of insurance or status abroad, basis for insurance in Croatia. As soon as possible after return; for workers from the EU/EEA/Switzerland/UK, the deadline is 30 days after employment ends. HZZO returnees
Residence for emigrants
For people without Croatian citizenship.
MDU i MUP. MDU certificate for Croatian emigrants, proof of Croatian origin, then residence procedure with MUP. Temporary stay may be approved for up to two years; after three years, permanent residence may be requested under the conditions. MDU certificate
Housing
Returnee housing support.
MDU. Application, personal documents, proof of status, statement that you do not have habitable property and other required evidence. Application can be submitted throughout the year; processing depends on available housing. Housing support
Children
School, kindergarten, child allowance.
School, city/municipality, HZZO and HZMO. Birth certificate, OIB, address, school documentation, health status; for allowance, submit application to HZMO. Contact school and kindergarten before moving; allowance according to HZMO rules. Child allowance

Key details without bureaucratic language

These are the points where people most often lose time or the right to the measure.

Attention

HZZ deadline

For Biram Hrvatsku, the application is submitted no later than 30 days from self-employment or signing an employment contract. After signing the contract, support is paid as a one-off, no later than 30 days.

Evidence from abroad

HZZ requires proof of work or education abroad. Prepare PD U1 if you can obtain it, contracts, employer confirmations, school/university confirmations, deregistration of residence or other proof of stay.

24-month obligation

If you close the business or break the obligation before 24 months expire, HZZ may request repayment of the support. Plan a realistic business, costs and address before submitting.

Official links

All key pages for checking conditions, forms and submitting applications.

Opens in a new tab

This guide is informational and simplified. Legally, only the current conditions published on the official pages of HZZ, MDU, Tax Administration, MUP, HZZO and other competent authorities apply.

Step-by-step guide for returning

Your guide to beautiful Croatia!

Practical instructions for returnees: what to prepare, where to register, which application to submit and when support or a right can be expected. Choose instructions for one person or for a family with children.

1Plancity, housing, family, budget
2EvidencePD U1, work, school, tax
3RegistrationsMUP, HZZO, HZZ, Tax Administration
4Moneysupport, tax, child allowance
MUP
Address firstregister residence within 15 days of settling
HZZ
Then work and measuresHZZ records, self-employment, Biram Hrvatsku
EUR
Money comes after the contractHZZ payment no later than 30 days after contract signing
NN
Forms from EUR 0one person is often EUR 0-0.53 for NN forms, excluding translations and certifications

Instructions for one person

This is the fastest order for a person returning, looking for work or planning to open a trade/company in Croatia.

person without children
01

Prepare documents before arrival

Prepare your ID card or passport, OIB if you have one, birth certificate if needed, diplomas, employment contracts, employer confirmations, payslips or PD U1, proof of stay abroad and proof of residential address in Croatia.

Whenbefore moving
Institutionforeign authorities, employer, school/university
Whyevidence for HZZ, MUP, HZZO and the Tax Administration
CostEUR 0 for the checklist; translations and document certifications depend on the country and interpreter
02

Register residence or temporary stay

Submit residence registration at the police administration or station according to your address. For Croatian citizens, the deadline to register residence is 15 days from settling.

Whenimmediately upon arrival, no later than 15 days
InstitutionMUP / police administration or station
Formform no. 1 + proof of identity + proof of housing
Costprocedure EUR 0; NN form IV-168 EUR 0.13 if you buy it
03

Check OIB and tax status

If you do not have an OIB, request one from the Tax Administration. If you have one, check your tax status, tax card and right to the returnee tax reduction.

Whenfirst week after arrival
InstitutionTax Administration
FormOIB request; for the relief, ZPP-DOH if it is not automatic
CostOIB EUR 0; NN ZPP-DOH EUR 0.24 if you buy it
04

Regulate health insurance

Contact HZZO and register the basis of insurance in Croatia. If you come from the EU/EEA/Switzerland/United Kingdom after working abroad, contact HZZO within 30 days after employment and foreign insurance end.

Whenas soon as possible; for EU/EEA/CH/UK 30 days
InstitutionHZZO
EvidenceOIB, address, proof that foreign insurance/status ended
Costprocedure EUR 0; NN Form 1 EUR 0.40 or Form 2 EUR 0.25 depending on the case
05

Register with HZZ if you are seeking work or support

Registration in HZZ records can be done in person or online. You need an identification document, OIB, proof of address and diploma/certificate. For HZZ measures, check the conditions before opening a business.

Whenbefore submitting HZZ measure applications
InstitutionCroatian Employment Service
Submissiononline registration or office according to residence/temporary stay
CostEUR 0; registration in HZZ records does not require an NN form
06

If opening a business: submit HZZ applications

For self-employment, submit a business plan and cost plan. For Biram Hrvatsku, a returnee may receive EUR 7,000 if conditions are met, paid once after the contract.

Whenno later than 30 September 2026 for self-employment; Biram Hrvatsku within the deadline under HZZ conditions
InstitutionHZZ / mjere.hzz.hr
You receiveup to EUR 15,000 self-employment + EUR 7,000 Biram Hrvatsku if you meet the conditions
CostHZZ application EUR 0; certification of blank promissory note and business opening depend on the notary/registration

Instructions for families

A family follows the same first steps as one person, but must additionally resolve each member’s status, children, school/kindergarten, HZZO and possible child allowance.

parents + children
01

Prepare documents for each member

For parents and children, prepare passports/ID cards, OIB if available, children’s birth certificates, marriage certificate if needed, school certificates, vaccination/medical records and proof of future address in Croatia.

Whenbefore arrival
Institutionregistry office, school, doctor, employer abroad
Importantif a family member is not a Croatian citizen, check residence first
CostEUR 0 for the checklist; translations and certifications for children/family depend on the documents
02

Register the address for all family members

Parents register residence/temporary stay for themselves and minor children with MUP. Without an address, OIB, HZZO, school, kindergarten and rights will be delayed.

Whenno later than 15 days from settling
InstitutionMUP / police administration or station
Submitted byparent/guardian for minor children
Costprocedure EUR 0; NN IV-168 EUR 0.13 per registration if you buy the printed form
03

Resolve OIB and HZZO for each member

Each member needs an OIB. Register health insurance for parents and children with HZZO. Children are most often tied to a parent’s status or another basis determined by HZZO.

Whenfirst week after arrival
InstitutionTax Administration + HZZO
EvidenceOIB, address, personal documents, proof of status/insurance
CostOIB EUR 0; HZZO NN Form 1 EUR 0.40 or Form 2 EUR 0.25 depending on the case
04

Enroll children in school or kindergarten

For school, contact the primary or secondary school according to the residential address. For kindergarten, contact the city/municipality or chosen kindergarten because enrollment and prices depend on the place of residence.

Whenpreferably before moving or immediately after arrival
Institutionschool, kindergarten, city/municipality
Submitted bybirth certificate, OIB, address, school certificates, health/vaccination data
Costschool enrollment EUR 0; kindergarten and possible translations/certifications depend on the city and documents
05

Check child allowance

Child allowance is submitted to HZMO if the household meets income and residence conditions. The amount depends on income per household member.

Whenafter residence registration and collecting income evidence
InstitutionHZMO, e-Services or free of charge at the post office
You receiveEUR 30.90 to 61.80 monthly per child; EUR 66.36 supplement for the third and fourth child
Costsubmission EUR 0; NN V-430/E child allowance request EUR 0.25 if you buy it
06

A parent who works or opens a business checks HZZ and tax

A returnee parent can check HZZ self-employment measures and Biram Hrvatsku. If they work for a salary in Croatia and meet the conditions, they can receive the returnee tax reduction for 5 years.

Whenafter address registration and HZZ registration, before/when opening a business
InstitutionHZZ + Tax Administration
You receivesupport under HZZ conditions and/or 5 years of salary tax reduction
CostHZZ applications EUR 0; ZPP-DOH EUR 0.24 if bought in NN; certifications/business registration depend on the case

How much can be received and when?

These are the most important figures. The final amount always depends on conditions, a decision or a contract from the competent institution.

2026.

Biram Hrvatsku

7.000 EUR

For a returnee who becomes self-employed and meets HZZ conditions. One-time payment, no later than 30 days after signing the contract with HZZ.

Internal migration

3.500 EUR

For moving from more developed areas to development index areas I-IV, if HZZ conditions are met.

Self-employment

do 15.000 EUR

For an income-taxed trade, company or another form depending on activity; flat-rate trade up to EUR 7,000. Application deadline 30 September 2026 or until funds are exhausted.

Salary tax

5 godina

100% reduction of the proportional part of annual income tax on salary for returnees who meet Tax Administration conditions.

Important: the right to tax reduction does not apply to returns before 01 January 2025. If the Tax Administration does not recognize the right automatically, submit ZPP-DOH by the end of February for the previous year or an objection by 31 July.

How much do forms cost?

These are indicative costs if the user buys paper forms from Narodne novine. Many requests can be downloaded or submitted online without buying a form.

NN printed forms

MUP address registration

0,13 EUR

NN IV-168 residence registration/deregistration. For foreigners, form 8/A, NN IV-164/N, EUR 0.20 may also appear.

HZZO insurance

0,25-0,40 EUR

NN Form 2 is EUR 0.25, Form 1 is EUR 0.40. Which form is needed depends on the insurance basis.

Tax relief

0,24 EUR

NN IX-420 ZPP-DOH if the right is not automatically recognized. The OIB procedure is EUR 0.

Child allowance

0,25 EUR

NN V-430/E request for child allowance. Submission through e-Services/HZMO may be possible without buying a form.

Minimum example: one person without children is usually EUR 0-0.53 for NN forms if using MUP form EUR 0.13 + HZZO form EUR 0.40. If submitting ZPP-DOH, add EUR 0.24. Family: count the MUP form per registration/address and HZZO form per insured person depending on the case, plus EUR 0.25 if submitting child allowance on an NN form. This total does not include translations, notary public, blank promissory note, travel costs, rent, ID card/passport or opening a trade/company.

Institutions, forms and deadlines

One table for quick orientation: where to go, what to submit and what to expect.

checklist
What you handle Institution What to submit When What you receive Form cost
Residence / temporary stay MUP, police administration/station form no. 1, personal document, proof of housing within 15 days from settling registered address; basis for OIB, HZZO, school, tax and rights procedure EUR 0; NN IV-168 EUR 0.13 if buying the paper form
OIB Tax Administration OIB request, identification document immediately after arrival if OIB does not exist OIB needed for contracts, bank, work, school and services EUR 0; the form can be downloaded/submitted without buying it in NN
Health insurance HZZO OIB, address, personal document, proof of status/insurance as soon as possible; when work in EU/EEA/CH/UK ends, deadline is 30 days regulated mandatory health insurance NN Form 1 EUR 0.40 or Form 2 EUR 0.25 depending on the case
Unemployment registration HZZ personal document, OIB, address, diploma/certificate when actively seeking work or before measures HZZ records, adviser, access to measures 0 EUR
Biram Hrvatsku HZZ / mjere.hzz.hr application, proof of work/schooling abroad, proof of address, self-employment contract if combined under HZZ conditions, before measure deadlines expire EUR 7,000 for a returnee or EUR 3,500 for internal migration; payment within 30 days of the contract HZZ application EUR 0; blank promissory note/certification depend on the notary
Self-employment HZZ / mjere.hzz.hr business plan, cost plan, evidence according to activity no later than 30 September 2026 or until funds are exhausted up to EUR 15,000; for flat-rate trade up to EUR 7,000 HZZ application EUR 0; trade/company registration is not included
Returnee tax reduction Tax Administration automatically based on MUP data or ZPP-DOH / objection ZPP-DOH by the end of February; objection by 31 July 100% reduction of the proportional part of annual salary tax over 5 years automatic EUR 0; NN ZPP-DOH EUR 0.24 if buying the form
Child allowance HZMO application, OIB, address, documentation on children and household income after regulated address; continuation of the right is usually requested at the beginning of the year EUR 30.90 to 61.80 monthly per child, if conditions are met submission EUR 0; NN V-430/E EUR 0.25 if buying the form

Information is simplified for users. Before submitting a request, always open the official institution page because conditions, deadlines and forms may have changed.

Return calculator 2026

Returnee calculator: HZZ support and tax reduction

Enter return conditions, self-employment plan and gross salary. The calculator separately calculates the possible HZZ maximum and salary tax reduction, because they are not the same source of money and are not paid at the same time.

informational calculation
For Biram Hrvatsku, the returnee target group is up to age 60.
External returnee is the group with the EUR 7,000 amount.
Choose the closest category. The amount is the highest possible framework; final approval depends on the business plan, cost plan and activity eligibility.
Tax relief is calculated on employment income, meaning salary.
For the first return year, enter the realistic number of work months in Croatia.
Rates are according to the RRiF overview for payments from 1 January 2026; Zagreb is 23% / 33%.
Applies up to EUR 5,000 monthly tax base.
Applies to the tax base above EUR 5,000 monthly.
Basic personal allowance is EUR 600; increase only if you actually use dependent family members/children.
Money available immediately. It does not affect rights, only liquidity.

This is not an official decision of HZZ or the Tax Administration. HZZ amounts are the highest possible framework, and tax reduction is calculated only for salary tax, not contributions, flat-rate trade or other types of income.

What was corrected compared with the old calculator?

Biram Hrvatsku is not general support for every returnee, but an HZZ measure linked to self-employment and target group conditions. Tax relief is not an HZZ payment, but a reduction of annual income tax on salary over 5 years. That is why the calculator shows them separately.

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