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Real estate transfer tax: information on the general rules, rates and taxpayer   

Subject of taxation

  • is transfer of real estate, that is, every acquisition of real estate (land and buildings) in the Republic of Croatia (apart from acquisition of real estate whose supply is liable to value added tax).

​Taxpayer

  • The acquirer of real estate is the real estate transfer tax taxpayer.
Modes of real estate acquisitionTaxpayer
Purchase and salesBuyer
InheritanceHeir
DonationRecipient of the donation
ExchangeParties in exchange
Lifetime maintenance agreementProvider of lifetime maintenance
Agreement on maintenance until the moment of death Provider of maintenance until the moment of death
Other modes of acquisitionAcquirer

​Real estate transfer tax rates

  • Real estate transfer tax is paid at the rate of 3%.

Taxable amount

  • is the market value of real estate at the moment when the tax liability incurred, that is, the price of real estate that is obtained or might be obtained on the market at the moment when the tax liability incurred.

Reporting chargeability of real estate transfer tax

  • Public notary reports the chargeability of real estate transfer tax by submitting (electronically) the document on the basis of which the acquisition or change of ownership of real estate occurred in the Republic of Croatia to the Tax Administration local office competent for the area where real estate is located, within 30 days from the date of its drafting or certifying.
  • Court or other body governed by public law reports the chargeability of real estate transfer tax by submitting the decision on the basis of which the acquisition or change of ownership of real estate occurred in the Republic of Croatia to the Tax Administration local office competent for the area where real estate is located (in accordance with the regulations on obligatory delivery of documents or submitting electronically), within 15 days following the expiration of the month in which that decision acquired the authority of a final decision.
  • Real estate acquirer reports the chargeability of real estate transfer tax exceptionally, if the document on the basis of which the acquisition or change of ownership of real estate occurred in the Republic of Croatia was not drafted or certified by public notary, or if such document was not issued by the Court or other body governed by public law, by delivering such document and a filled-out Registration Form for Real Estate Transfer to the Tax Administration local office competent for the area where real estate is located, within 30 days from the date of drafting of the document on the basis of which the acquisition or change of ownership of real estate occurred in the Republic of Croatia and
  • Supplier of real estate reports chargeability of real estate transfer tax exceptionally, if the document on the basis of which the acquisition or change of ownership of real estate occurred in the Republic of Croatia was not drafted or certified by public notary, or the document was not issued by a court or other body governed by public law, whereas the supplier charged VAT on the supply of real estate, or the parties to the agreement opted for reverse charge, by submitting such document and a filled-out Registration Form for Real Estate Transfer to the Tax Administration local office competent according to the headquarters, permanent or habitual residence of the supplier, within 30 days from the date the real estate was supplied.

​Deadline for paying real estate transfer tax

  • 15 days from the delivery date of the decision on the assessment of real estate transfer tax (whether or not the taxpayer lodged an appeal against the decision on the assessment of real estate transfer tax).

​​​​Lodging an appeal

  • An appeal is lodged within 30 days from the date of receipt of such decision.

​​​​​​Note:​

  • if the taxpayer (from other member state) wished to rent a real estate in the territory of the Republic of Croatia, he concludes a lease agreement with the lessor and is not obliged to pay tax on the lease.

Competent authority and regulations

Ministry of Finance, Tax Administration

Boškovićeva 5

10 000 Zagreb

+385 1 480 9000

Info: pisitenam.porezna-uprava.hr

Real Estate Transfer Tax Act (Official Gazette 115/16, 106/18), Real Estate Transfer Tax Act

Date of update: 29 October 2020​