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​Immovable Property Tax: information on the general rules and taxable person.  ​​

​​Taxable person

  • is a legal and natural person, national and foreign, that is the owner of immovable property on 31 March of the year for which the tax is determined,

  • the taxable person has to submit information relevant for taxation purposes to the competent tax authority by 31 March of the year for which the immovable property tax is determined, in particular, a change in the surface area of the immovable property or a change in the purpose of the immovable property which affects the calculation of the tax or evidence which affect the eligibility for the exemption from the tax on immovable property referred to in Article 27(1)(2) to (7).

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Immovable Property Tax​

  • is payable in the amount of 0.60 to 8.00 EUR/m2 of usable area of the property,

  • the amount of the tax is prescribed by a decision of the representative body of the city or municipality in whose territory the property is located,

  • is payable within 15 days of the date of notification of the decision determining such tax,

  • the obligation to pay income tax on the rental of houses, apartments, rooms and beds and facilities for Robinson Crusoe style of accommodation to travellers and tourists and the organisation of campsites in accordance with the provisions of income tax regulations, the obligation to pay other taxes on account of an activity and the registration of premises as non-commercial accommodation have no impact on determining the status of immovable property for the purposes of determining immovable property tax​


Competen​​​t authority and regulations

Ministry of Finance, Tax Administration

Boškovićeva 5

10 000 Zagreb

+385 1 480 9000

Info: pisitenam.porezna-uprava.hr

Local Taxes Act (Official Gazette 115/16., 101/17., 114/22., 114/23. and 152/24.), 

 

Date of update: 8 January 2025