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VACATION HOUSE OWNER

Vacation house owner (legal or natural person) is liable to tax on vacation houses.

Tax on vacation houses is paid per square meter of the usable area of vacation house, and the amount of the tax per square meter is prescribed by municipality or town. It may amount from HRK 5 to HRK 15 (EUR 0,66 to EUR 1,99) per square meter of usable area, depending on the location, age and condition of the infrastructure as well as other circumstances relevant for the use of vacation house.

The taxpayers liable to pay tax on vacation houses are obliged to submit to the competent tax authority (administrative authority of the unit of local self-government or the Tax Administration Local Office) the information on the taxpayer, usable area and the location of the vacation house by 31 March.

The taxpayers liable to pay tax on vacation houses are obliged to pay the tax liability within 15 days from the day of the delivery of the decision on the assessment of tax on vacation houses.