REAL ESTATE TRANSFER TAX ACT
TAXPAYER
A
person who acquires real estate in the Republic of Croatia when such
acquisition is exempt from value added tax (VAT).
TAX BASE / SUBJECT OF TAXATION
Tax base is the market value of the
real estate at the moment when the tax liability incurred. Market value of real
estate is the price of real estate that is obtained or might be obtained on the
market at the moment when the tax liability incurred. The subject of taxation
is the transfer of real estate. The acquisition of real estate that is excluded
from VAT is not considered as the transfer of real estate.
RATE / AMOUNT
3%
REGULATIONS
Real Estate Transfer Tax Act, Official Gazette 115/16, 106/18
Ordinance on Registration Form for real
estate transfer and the Real Estate Transfer Record, Official Gazette 1/17
