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Tax Obligations for Private Landlords in Croatia in 2026 – Complete Guide

Private landlords in Croatia are subject to several mandatory payments to the state, local authorities, and the tourism system. Although the system is relatively straightforward, many apartment and holiday home owners are often unsure about their exact obligations, where payments are made, and how payment slips are obtained.

In this guide, we explain the main tax obligations for private landlords in Croatia for 2026, including flat-rate income tax, tourist tax, tourist membership fee, VAT on foreign platform commissions, and property tax.

1. Flat-Rate Income Tax on Rental Activities

Most private landlords in Croatia operate as individuals under a flat-rate taxation system. In this case, an annual flat-rate income tax is paid.

The amount depends on:

  • number of basic beds
  • decision of the municipality or city
  • level of tourism development

The legal range is approximately €19.91 to €199.08 per bed annually, determined by local authorities.

Important:

  • the tax does not depend on occupancy
  • it is based on registered beds
  • calculated via a Tax Administration decision

Payment is typically made in four installments per year.

2. Tourist Tax (Flat Rate)

The tourist tax is a mandatory fee used to finance tourism development and local tourist boards.

For private landlords, it is paid as a flat rate per bed or accommodation unit.

In 2026, amounts are approximately €50–55 per bed annually, depending on the region.

Payment slips are generated via the eVisitor system, usually paid in three installments.

3. Tourist Membership Fee

In addition to the tourist tax, landlords must pay a tourist membership fee, contributing to the tourist board system.

For 2026, it is approximately €5.97 per bed annually.

Obligations include:

  • submitting the TZ-2 form via ePorezna
  • paying based on data from eVisitor

Deadline: typically January 15 for the previous year.

4. VAT on Foreign Platform Commissions (Booking & Airbnb)

A common concern is VAT on commissions charged by foreign platforms.

If landlords work directly with platforms such as:

  • Booking.com
  • Airbnb

they must calculate 25% VAT on the commission via reverse charge.

Example:

commission: €100
VAT obligation: €25

Requirements:

  • obtain a VAT ID number
  • submit VAT and PDV-S forms via ePorezna

This does not mean entering the VAT system for accommodation prices.

5. When VAT Does Not Apply

If working with a local agency operating under a special taxation scheme (PPO):

  • the agency handles VAT on commissions
  • the landlord has no VAT obligation toward foreign platforms
  • administration is simplified

This model is often used by agencies such as EURO TOURS d.o.o.

6. Property Tax and Local Taxes

Property owners may also be subject to:

property tax or holiday home tax

This tax:

  • is set by local authorities
  • depends on property size
  • is issued via official decision

It is not directly related to tourism activity.

7. Other Administrative Obligations

Landlords must also:

  • register guests via eVisitor
  • issue invoices
  • keep records of transactions

Flat-rate landlords are not required to keep full accounting books but must maintain issued invoice records.

Important: private landlords are not subject to Fiscalization 2.0 (from 2026).

Conclusion

The Croatian system is relatively simple and includes:

  • flat-rate income tax
  • tourist tax
  • tourist membership fee
  • VAT on commissions (if applicable)
  • property tax

Cooperation with a local agency can significantly simplify administration and reduce tax-related obligations. For more information, feel free to contact us.