Double Taxation Treaty (DTT) concluded between Croatia and Kazakhstan will enter into force on 22 February 2019 and will become effective as of 1 January 2020.
The applicable rates according to the DTT are as follows:
- 5% if the beneficial owner holds at least 25% share
- 10% in all other cases.
Eligible tax residents of Croatia and Kazakhstan will be able to enjoy preferential DTT rates as of 1 January 2020