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Vessels tax: information on the general rules and taxpayer
Taxpayer
Vessels tax
is charged depending on: the length of vessel in meters (> 5 meters), the fact if it is a cabin vessel or not, and engine power in kW,
decision on the assessment of the vessels tax is adopted by the tax authority competent for the area in which the vessel is registered (county or Tax Administration local office if the county has entrusted the matter of assessing and collecting vessels tax to the Tax Administration according to the decision of its representative body, with the prior consent of the Minister of Finance),
payable within 15 days from the date of notification of the decision on the assessment of that tax.
1. vessels without a cabin:
If the length of the vessel is in meters
| | Charged EUR | | |
| | | Engine power (kW) | | |
| more than | up to | up to 30 | more than 30 to 100 | more than 100 |
| 5 | 7 | - | 27,00
| 53,00
|
| 7 | 10 | 13,00
| 40,00
| 66,00
|
| 10 | - | 27,00
| 60,00
| 80,00
|
2. motor-powered cabin vessels:
If the length of the vessel is in meters
| | Charged EUR | | | |
| | | Engine power (kW) | | | |
| more than | up to | up to 30 | more than 30 to 100 | more than 100 to 500 | more than 500 |
| 5 | 7 | - | 27,00
| 40,00
| - |
| 7 | 10 | 27,00
| 53,00
| 66,00
| 332,00
|
| 10 | 12 | 40,00
| 66,00
| 133,00
| 465,00
|
| 12 | - | 53,00
| 133,00
| 398,00
| 664,00
|
3. motor-powered and sail-propelled vessels:
If the length of the vessel is in meters | | Charged EUR | | | |
| | | Engine power (kW) | | | |
| more than | up to | up to 10 | more than 10 to 25 | more than 25 to 50 | more than 50 |
| 5 | 7 | - | 40,00
| 53,00
| 66,00
|
| 7 | 10 | 27,00
| 80,00
| 133,00
| 265,00
|
| 10 | 12 | 40,00
| 106,00
| 265,00
| 398,00
|
| 12 | - | 53,00
| 199,00
| 398,00
| 531,00
|
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, 114/22, 114/23 and 152/24.)
Date of update: 8 January 2025
