For the moment in Croatia there is no housing tax or real estate tax. There is a tax on second homes, the amount of which is fixed between 0.50 € and 2 € per m2 per year (depending on the region). However, from 01.01.2018 this tax on secondary residences will be replaced by the new real estate tax which will cover all residences (primary and secondary) as well as commercial premises, garages and building plots.
The criteria for calculating the new real estate tax
To calculate the amount of the new Croatian real estate tax the tax administration will take in account the following 4 criteria:
- use of the property - secondary or principal residence, commercial premises...
- region / zone - developed, less developed ...
- general state of the property- ruins, good condition, additional services (swimming pool, sauna, jacuzzi ..)
- age of property - newly built, ancient..
Example of calculation
Here is an example of an informative calculation provided by the tax authorities regarding the amount of the Croatian property tax in 2018 for a secondary residence of 100m2 :
- if the residence is built before 1987. the property tax would amount to 2.100 kn / 280 € per year.
- if the residence has, for example, a sauna or a swimming pool, the tax would amount to 2.520 kn / 336 € per year.
- if the residence is built after 2006 the tax would amount to 3,024 kn / 403 € per year.
For the link to the website of the Croatian tax administration click here.