TAX ON VACATION HOUSES
TAXPAYER
Legal and natural persons who own vacation houses
TAX BASE / SUBJECT OF TAXATION
Square meter of usable area. Representative body of a regional self-government unit, by virtue of own decision, proscribes the amount of vacation houses tax.
RATE/AMOUNT
from od 0,60 to 5,00 eura/m2
REGULATIONS
Local Taxes Act, Official Gazette 115/16, 101/17, 114/22, 114/23
