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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 prescribed payment of that tax),
- 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.
Tax on vacation houses
- paid in the amount of 5 to 15 HRK/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.
Competent 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), Local Taxes Act
Date of update: 29 October 2020
