What are the Business Trip Per Diem in Croatia?

TABLE OF CONTENTS

• Domestic Business Trips
• Meal Adjustments
• Foreign Business Trips
• Time Calculation Rules
• Reference
  
  

Business trips in Croatia can be taxable or non-taxable, depending on compliance with the Income Tax Ordinance. Allowances apply to both domestic and foreign business trips.

Domestic Business Trips

• Trips over 12 hours per day:
  Employers can pay a tax-free daily allowance of EUR 30.00.

• Trips between 8 and 12 hours:
  A half-day per diem of EUR 15.00 is tax-free.

Meal Adjustments

If meals are provided at the employer’s expense:

• One meal (lunch or dinner): Reduce allowance by 30% (up to EUR 21.00).
• Two meals (lunch and dinner): Reduce allowance by 60% (up to EUR 12.00).
• Breakfast included in lodging: Does not count as a provided meal.

Foreign Business Trips

For trips abroad lasting more than 12 hours per day or field work abroad:

• Tax-free allowances apply up to the amount specified in official travel expense regulations.
• The destination country determines the daily allowance, even if passing through other countries.
• If staying more than 12 hours in a transit country, apply that country’s allowance.

Example:
Daily allowance for Romania = EUR 70.00.

Time Calculation Rules

• Land travel (car, bus, train): Record exact border crossing times (departure and return).
• Air travel: Count from two hours before scheduled flight departure from the last Croatian airport until landing at the first Croatian airport on return.

Reference

For the full list of countries and corresponding per diems, see the official regulations:
Official Travel Expense Regulations – Republic of Croatia