Changes in the method of calculating and collecting financial obligations of private landlords have become increasingly frequent, making it difficult to keep track of all incoming information in a timely manner. By reading this text, you will become convinced that renting out accommodation is a serious business that requires time and knowledge.

What are private landlords required to pay?

1. Tourist membership fee

The tourist membership fee is one of the sources of income for the tourist board, and in addition to private landlords, it is also paid by companies that are directly or indirectly connected to tourism activity in the destination. Previously, the tourist membership fee was calculated according to tourism categories. A percentage was applied to total revenue depending on the tourism category.

Under the new model, the tourist membership fee is calculated according to the number of permanent and auxiliary beds in the accommodation facility. The maximum number of registered beds during the year is taken into account, and the fee is calculated for all accommodation units located within the area of one tourist board and owned by a single landlord. The tourist membership fee amounts to EUR 5.97 for permanent beds and EUR 2.99 for auxiliary beds in tourist accommodation.

The tourist membership fee can be paid in a single payment by July 31 of the current year or in three equal installments, with the first installment due on July 31, the second on August 31, and the third on September 30 of the current year. The payment method and number of beds are stated in Form T2, which must be submitted by January 15 to the competent local office of the Tax Administration.

How to calculate the tourist membership fee:

(4 main beds x 5.97 EUR) + (2 extra beds x 2.99 EUR) = 29.86 EUR

The number of beds refers to the number of sleeping places in the property. For example, if in your apartment you have one double bed registered as a main bed, in that case you pay €11.94 (2 persons × €5.97 each).

All landlords should have access to the eVisitor system menu, FINA – tourist membership fee, where they can view the current status of their tourist membership fee obligations. Otherwise, landlords are responsible for monitoring their payment status and deadlines themselves. Payments are made in accordance with the above-mentioned deadlines to the bank account of the local tourist board according to the location of the accommodation.

2. Tourist tax

Landlords who provide overnight accommodation services in private households or on family farms (OPG) pay an annual flat-rate tourist tax for each bed (main and extra). The decision on the amount of the annual flat-rate per bed is adopted by the County Assembly, based on the opinion of local tourist boards. Therefore, cities and municipalities within the same county do NOT have to apply the same flat-rate amounts, as these are determined separately for each local self-government unit.

As a rule, the tourist tax is a residence fee paid by the guest through the accommodation price. Therefore, landlords do not state the tourist tax as a separate item on the invoice issued to the guest, since it is already included in the accommodation price.

The tourist tax may be paid in a single payment in full by July 31 of the current year or in three equal installments, with the first installment due on July 31, the second on August 31, and the third on September 30 of the current year.

How to calculate the tourist tax:

Total number of beds × prescribed flat-rate tourist tax amount = total annual tourist tax liability

Payment slips for tourist tax liabilities can be found in the eVisitor system under the menu:
“Finance – Charges – Payment Slips.”

3. Annual Flat-Rate Income Tax for Landlords

We previously wrote that, after obtaining the Decision approving the provision of hospitality services in tourism, a landlord is required, within 8 days, to register with the competent local office of the Tax Administration (according to their place of residence) and obtain a tax decision, and then register in the Register of Taxpayers.

The annual flat-rate income tax is determined as the product of the number of main beds and the amount of flat-rate tax per bed, and it is increased by the surtax rate of the local government unit where the accommodation property is located, regardless of the landlord’s place of residence (taxpayer).

The decision on the amount of the flat-rate income tax is made by the representative body of the local government unit (city/municipality). The amount of the flat-rate tax cannot be less than €19.91 and cannot exceed €199.08 per bed annually. If the representative body fails to adopt a decision on the amount of flat-rate tax per bed, it is set at €99.54 per bed by default.

The amount of the flat-rate tax is calculated exclusively based on the number of basic beds in the household and is not affected by occupancy or revenue.

How to calculate the annual flat‑rate income tax:

Annual flat‑rate income tax from renting to tourists = number of beds × flat‑rate tax per bed

IMPORTANT:The amount of the annual flat‑rate income tax is increased by the local surtax rate on income tax. The surtax rate is determined by the local government unit according to the location of the accommodation unit.

Who is the income tax paid to?

Since January 1, 2025, the flat‑rate income tax from tourism rentals is paid according to the location of the property or accommodation unit. This means the tax is not paid based on the landlord’s residence, but is determined and paid to the account of the local government unit (city/municipality) where the accommodation is located.

When is the income tax paid?

The annual flat‑rate income tax is paid quarterly, in installments equal to ¼ of the annual flat-rate tax plus the local surtax. Deadlines are:

• 1st quarter - no later than March 31

• 2nd quarter - no later than June 30

• 3rd quarter - no later than September 30

• 4th quarter - no later than December 31

If the landlord changes the number of beds or the number of accommodation units in a campsite during the year (an increase or decrease in capacity based on decisions issued by the competent authorities), the Tax Administration will cancel the existing decision on January 1 of the following year and issue a new one.

What applies to non-residents of the Republic of Croatia?

Individuals who are non‑residents and own apartments or holiday homes in the Republic of Croatia can obtain authorization to rent and, for tax purposes, be considered landlords. Their tax status in Croatia and the status of the services they provide primarily depends on whether they are citizens of another EU Member State or citizens of third countries (non‑EU/EEA).

Landlords who are citizens of another EU/EEA Member State can rent out their Croatian properties without establishing a sole proprietorship or company in Croatia. They must register with the Croatian Tax Administration and obtain a Croatian tax identification number (OIB) and a VAT registration if applicable. EU non‑resident landlords are generally required to register for VAT upon starting rental activities (the usual 60 000 € small‑business VAT threshold does not automatically apply to non‑residents), and they must submit their VAT registration request to the Tax Administration at least15 days before beginning rental activities.

Non‑residents who are citizens of third countries wishing to provide rental and accommodation services in Croatia must establish a sole proprietorship (obrtnik) or a company in Croatia before they can legally rent out accommodation. Only after registering a business in Croatia can they be treated as taxpayers there. They also follow the VAT threshold for small taxpayers and are not required to register for VAT until their income exceeds €60,000.

4. VAT on services from foreign taxpayers

If a landlord wishes to cooperate with EU taxpayers (such as travel agencies, advertising platforms, etc.), they are required to apply for a VAT identification number and pay Croatian VAT at least 15 days before starting to receive the service. The request for VAT registration (Form P-PDV) to obtain a VAT identification number is submitted to the competent local office of the Tax Administration.

If the landlord operates exclusively with taxpayers from third countries (outside the EU), they are not required to request a VAT identification number, but Croatian VAT must still be calculated and paid on the services provided.

It is important to note that the assignment of a VAT identification number is not the same as registration in the VAT taxpayers’ register. Simply receiving a VAT identification number does not automatically register the landlord in the VAT taxpayers’ register.

How to submit the VAT form?

Renters who cooperate with taxpayers from the EU submit the VAT form and the VAT-S form electronically through the ePorezna system.

Renters who cooperate exclusively with taxpayers from third countries may submit the VAT form in person or by mail in paper form.

How to calculate VAT?

For services received from foreign providers, Croatian VAT must be calculated at a rate of 25%.

• Forms P-PDV and P-PDV-S must be submitted only for the reporting periods in which the service was received.
• The deadline for submitting the forms is the 20th day of the current month for the previous month, while the VAT payment obligation is due by the last day of the current month for the previous month (e.g., by the end of February for services received in January).

For example, if a reservation is received through a foreign platform (e.g., Booking.com) and a service fee (commission) is charged, the landlord must calculate 25% VAT on the amount of the fee and pay the resulting VAT to the Croatian Tax Administration.

Who is the VAT paid to?

The amount of VAT calculated must be paid to the Croatian state budget.

• Recipient IBAN: HR1210010051863000160
• Payment model: HR68
• Reference number: 1201 – the landlord’s OIB (personal tax ID)

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