Croatia · Passport-linked guide

Property Taxes in Croatia

Croatia separates 3% RETT from VAT, municipality-set annual property tax, rental and tourism taxation, seller property-income tax and inheritance/gift treatment.

Open the Croatia Country Passport →See current facts ↓

Scope

Use the Croatia Passport for current structured rules

Croatia separates 3% RETT from VAT, municipality-set annual property tax, rental and tourism taxation, seller property-income tax and inheritance/gift treatment.

RETT is 3% where VAT is not paid. Annual property tax is municipality-dependent at €0.60–€8.00 per m²; rental, tourism and seller-income rules are separate.

Country facts

Croatia Passport values

Transfer taxReal Estate Transfer Tax is 3% of market value where VAT is not paid on the acquisition.Verification pending

gov.hr — Purchase of real property ↗gov.hr — Real estate transfer tax ↗

VAT on new propertyVAT can apply at 25% in qualifying taxable supplies; it is not added automatically to every purchase and replaces RETT where applicable. VAT_registered_seller construction_land new_or_recent_first_occupationVerification pending

gov.hr — Real estate transfer tax ↗Invest Croatia — tax system ↗

Annual property taxAnnual real-estate tax is €0.60–€8.00 per m² of useful area, set by municipality/city; statutory exemptions include permanent housing and qualifying long-term leases.Verification pending

gov.hr — Annual real estate tax ↗

Municipal property taxThe applicable annual rate is a municipal decision and must be checked city by city.Verification pending

gov.hr — Annual real estate tax ↗

Resident rental-income taxVerification pending — see the Croatia Country Passport.Under review

gov.hr — Annual real estate tax ↗

Non-resident rental-income taxVerification pending — see the Croatia Country Passport.Under review

gov.hr — Annual real estate tax ↗

Tourist taxVerification pending — see the Croatia Country Passport.Under review

Ministry of Tourism and Sport ↗

Capital-gains taxA 25% real-estate income tax can apply to qualifying private disposals within three years; it is not a universal rate for every seller or business.Verification pending

gov.hr — Sale of real property ↗

Capital-gains exemptionsThe official guide lists housing, close-family, inheritance-related and post-three-year exemptions, subject to statutory conditions.Verification pending

gov.hr — Sale of real property ↗

Inheritance taxThe 4% inheritance/gift tax applies to qualifying cash, securities and movables; inherited real estate is treated under RETT, with exemptions.Verification pending

gov.hr — Inheritance and gifts tax ↗gov.hr — Real estate transfer tax ↗

Gift taxGifts of qualifying movables can face 4%; gifts of real estate are handled under RETT and close-family exemptions.Verification pending

gov.hr — Inheritance and gifts tax ↗gov.hr — Real estate transfer tax ↗

Key points

What to remember

EU/EEA/Swiss and third-country ownership rules are not interchangeable.
Reciprocity and ministerial consent are separate checks.
Land Registry registration is not the same as a cadastral map or building legality.
RETT and VAT are alternative transaction regimes where applicable.
A title deed may support an immigration application but is not a Golden Visa.
Apartment STR requires two-thirds plus adjoining-unit consent; the 2027 platform number is not shown as current.
Maritime domain is not ordinary private land.

See the Croatia Country Passport and adjacent guides below.

General information: This guide is not legal, tax, immigration or investment advice.

Evidence first

Official and primary sources

Links come from the shared OwnASea Source Registry. Discovery sources are not sole authority for legal, tax or immigration claims.

maritime_domainAct on Maritime Domain and Sea PortsCroatia ↗ownership_legislationAct on Ownership and Other Property RightsCroatia ↗mortgage_regulationCroatian National Bank — supervisionCroatia ↗immigration_lawMUP — Aliens Act and stay categoriesCroatia ↗eea_free_movementMUP — EEA temporary and permanent stayCroatia ↗long_term_residenceMUP — Long-term residence and permanent stayCroatia ↗immigration_other_purposesMUP — temporary stay for other purposesCroatia ↗str_transitionMinistry of Construction — existing STR transitionCroatia ↗ministerial_consentMinistry of Justice — consent for foreign acquisitionCroatia ↗inheritance_cross_borderMinistry of Justice — cross-border inheritance tax guidanceCroatia ↗foreign_ownershipMinistry of Justice — foreign ownership informationCroatia ↗tourism_accommodationMinistry of Tourism and SportCroatia ↗future_tourism_registrationMinistry of Tourism and Sport — registration number noticeCroatia ↗municipalMunicipality/City of Dubrovnik — local tax and tourism decisionsCroatia ↗municipalMunicipality/City of Makarska — local tax and tourism decisionsCroatia ↗municipalMunicipality/City of Pula — local tax and tourism decisionsCroatia ↗municipalMunicipality/City of Rijeka — local tax and tourism decisionsCroatia ↗municipalMunicipality/City of Rovinj — local tax and tourism decisionsCroatia ↗municipalMunicipality/City of Split — local tax and tourism decisionsCroatia ↗municipalMunicipality/City of Zadar — local tax and tourism decisionsCroatia ↗