Residence tax is required to be payed the owner of the house or apartment for himself and all persons staying in the house or apartment. Taxes are paid for each overnight stay.
The owner and their immediate family members pay 70% of the regular price.
Members of the immediate family are: spouses, close relatives and their spouses, brothers and sisters and their children and spouses, brothers and sisters of parents and their children and spouses, adoptive parent and adopted child and their children and spouses, stepchildren, stepmother and stepfather.
Residence tax is paid when the summer house/apartment is used during high season.
The owner of the house or apartment can, for themselves and immediate family members pay a lump sum residence tax by July 15th of the current year. The owner of the house or apartment is obliged to pay residence tax for themselves and people residing in a house or apartment.
The owner of the house or apartment shall within 24 hours after guest/family arrives report to Tourist Board list of all persons residing in the same house or apartment as well as the date of their departure.
These provisions apply to Croatian citizens and citizens of the signatories of the Agreement on the European Economic Area.
Tourist tax per person and night, for the period of high season from 01.01. to 31.12. is 7,00 HRK.
The owner of the house or apartment can for themselves and immediate family members of the tourist tax to pay in a lump sum, as follows:
- 2 members: 45.00 HRK (per person)
- for each additional member: 20.00 HRK (per person)
Children under 12 years old-free;
Children 12-18 years -50%
Residence tax can be paid directly to the Tourist Office or via bank transfer. (If payed via bank transfer confirmation must be presented upon check-in of the landlord or their guests).
Recipient: TZO VRSI
Account number: HR56 1001005-1762504749
Credit reference number: enter the OIB of the owner
Payment description: Residence for owners of holiday homes