Theory of mind (ToM) is the ability to attribute mental states and feelings to others, and to understand that those mental states and feelings affect their behaviour. It is one of three core developmental tasks for children in preschool years, along with emotion self-regulation and relationships with parents and family members. Given there are potential cultural differences in the development of ToM, and the lack of research on this topic in Croatia, this paper aims to investigate the developmental progression of both cognitive (Theory of mind scale -- TOMS) and affective (Test of emotion comprehension -- TEC) theory of mind in Croatian preschool children (N = 96, age: 4.0 - 4.5 years). The hierarchical development of TOMS and TEC follows a unique pattern characterised by both the influence of collectivistic-eastern and individualistic-western influences. The results are further discussed in relation to the cultural differences, such as independence, interdependence, and understanding and processing emotions.