As mentioned in our earlier texts Croatia does not have property tax. However, Croatia does apply holiday home tax. For holiday home tax purposes holiday home is a house/building or an apartment which is used from time to time or seasonally. The holiday home tax is paid by the Croatian and/ or foreign individuals and entities which are owners of holiday homes.
Holiday home tax is payable at the rate of five kuna up to 15 kuna per sqm annually. Exact amount of holiday home tax depends on the local municipality where the holiday home is located. The holiday home tax is not payable if the holiday home is damaged due to e.g. earthquake, fire, flood, or is otherwise unusable.
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