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Tax on vacation ​​houses: information on the general rules and taxpayer ​

Taxpayer

  • is a legal and natural person owning a vacation house (if the town or municipality on whose territory the vacation house is located has prescribed payment of that tax by virtue of a decision)

  • the taxpayer has to submit data relevant for taxation (location of the vacation house, usable area of the vacation house and taxpayer data) to the competent tax authority by 31 March of the year for which tax on vacation houses is assessed.​

T​​​ax on vacation houses

  • paid in the amount of 0,60 to 5.00 EUR/m2 of usable area of the vacation house,  

  • the representative body of the town or municipality on whose territory the vacation house is located prescribes the amount of tax by virtue of a decision,

  • payable within 15 days from the date of notification of the decision on the assessment of that tax.

  • income tax liability on the basis of performing the activity of renting apartments, rooms and beds to passengers and tourists, and of organizing camps according to special regulation on income tax has no effect on determining the status of a vacation house.


Com​petent 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)

Date of update: February 23. 2024​

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