Taxation of foreign pensions
Pensions of residents acquired abroad are considered employment income.Pensions of residents are taxed in the same manner as stipulated for pensions acquired in Croatia; that is, in the manner stipulated for employment income which residents earn abroad, unless treaties for the avoidance of double taxation or international treaties stipulate otherwise. The additional 50% reduction of pension tax is also applicable to foreign pensions.
You can find an updated list of the countries with which the Republic of Croatia has concluded an agreement for the avoidance of double taxation on the Tax Administration website.
Most of the agreements for the avoidance of double taxation implemented by the Republic of Croatia stipulate that pensions are taxed exclusively in the country of residence, but some stipulate otherwise; e.g. pensions from the German social security system are taxed exclusively in the Federal Republic of Germany.