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REAL ESTATE TRANSFER TAX
TAXPAYER
The person or entity acquiring the real estate.
TAX BASE
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.
TAX RATE
5%
TAX REGULATIONS
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).
