Legal and natural persons who own vessels.
TAX BASE / SUBJECT OF TAXATION
Vessels tax is paid annually depending on the length of vessel in metres, the fact if it is a cabin vessel or not, and engine power in kW.
RATE / AMOUNT
Vessels without a cabinfrom HRK 100.00 to HRK 600.00
Motor-powered cabin vessels from HRK 200.00 to HRK 5,000.00
Motor-powered and sail-propelled vessels from HRK 200.00 to HRK 4,000.00
Local Taxes Act, Official Gazette 115/16, 101/17