Tax on slot Machine games
Inheritance and Gifts Tax
Road Motor Vehicles Tax
Real Estate Transfer Tax Act
Income Tax Surtax
Tax on Vacation Houses
Tax on the use of Public Land
Determination of residency status
Mutual agreement procedure
Exchange of information
Certificates on income, tax and resident status
Rental of real estate by non-residents
VAT for foreign persons
Foreign passenger carriers
Unauthorized performing of economic activity online
REAL ESTATE TRANSFER TAX
The person or entity acquiring the real estate.
The taxable base is the market value of a real estate at the moment when the tax liability is incurred. The market value of the real estate is the price of the real estate that is obtained or that might be obtained on the market at the moment when the tax liability is incurred. The subject of taxation is the transfer of real estate. The acquisition of newly built real estate that is taxed according to the VAT Law is not considered the transfer of real estate.
The Real Estate Transfer Tax Law, (Official Gazette of RC 'Narodne novine' No 69/97, 153/02, 22/11, 143/14). Croatian Constitutional Court Decision (Official Gazette of RC 'Narodne novine' No. 26/00).
Ordinance of the Form and Content of the Notification Real Estate Transfer Tax, (Official Gazette of RC 'Narodne novine' No. 137/11).