Paid taxes abroad will be included in the domestic tax for each individual foreign income separately on the basis of a certificate issued by a foreign tax authority or authorized persons. It will not be charged if it is not paid abroad in accordance with the provisions of the International Tax Deduction Agreement if the contract is in effect. Tax paid abroad is included in the annual calculation through the annual application filed, in a special procedure, and in the case of final income reports. Domestic employer for a delegated worker and a resident for themselves are obliged within 30 days from the date of receipt or payment, to calculate, to pay and to report on foreign income. The recipients of foreign pensions will also do so according to the Tax Administration decision. Exceptionally, a resident taxpayer is not required to pay a resident taxpayer who pays a tax on income or final income tax pay abroad, and is obliged to report it to the Tax Administration within 8 days of the date of first receipt in the current year (INO-STATEMENT Form ). The local employer for the delegated worker or the taxpayer himself is obliged to submit to the Tax Administration data on income realized and paid tax abroad, which corresponds to the domestic income tax, on the prescribed report until 31st January of the current year for the previous year (Form INO-DOH). The same applies even when the Republic of Croatia according to the international agreement exempts this income from taxation. If the taxpayers do not have the tax information paid abroad, they are obliged to inform the PU and subsequently submit the data, and no later than 30 November of the current year for the previous year . Based on the submitted tax returns, the tax administration will calculate the income tax, calculating the tax paid abroad, which corresponds to the domestic income tax. The final tax on foreign income, with the calculation of paid foreign tax based on the submitted report, the taxpayer pays according to the decision of the Tax Administration within 15 days from the date of delivery of the decision.