porez na nekretnine .hr

Property tax in Croatia 2026

If you own a flat or house in Croatia where nobody lives permanently, you pay porez na nekretnine every year: your town's amount, from 0,60 to 8,00 € per m² of usable floor area. You pay it within 15 days of receiving the rješenje, the tax assessment notice.

Zakon o lokalnim porezima (Local Taxes Act), Art. 25, 26, 27 and 49. The tax is paid by Croatian and foreign owners alike. What counts is your rješenje.

Your town's amount, account and payment slip are on its page here, in Croatian:

The most searched towns, with their amount per m² for 2026: Split 5,00 € · Zagreb 5,00 € · Rijeka 5,00 € · Osijek 0,60 € · Zadar 0,60 € · Pula 5,00 € · Zaprešić 1,99 € · Vir 8,00 € · Krk 3,50 do 6,00 € · Rab 6,00 € · Pag 5,00 do 6,25 € · Medulin 5,00 € · Vodnjan 2,00 do 8,00 € · Nin 8,00 €

What the tax is, and since when

Porez na nekretnine is a yearly local tax on residential property. It has applied since 1 January 2025, when the amendments to the Local Taxes Act published in Narodne novine 152/2024 came into force (NN 152/2024, Art. 15). According to the Tax Administration (Porezna uprava), it replaced the old holiday-home tax, porez na kuće za odmor. Every town and municipality must levy it (Art. 20(1)).

It is charged on every residential building, residential part of a mixed-use building, flat and other self-contained space intended for living in (Art. 2(1)(12)). According to the Tax Administration, garages and other ancillary spaces are not taxed, and neither is undeveloped building land.

Who pays

The owner on 31 March of the year the tax is for: a person or a company, Croatian or foreign (Art. 25(1)). If the owner cannot be established, the user of the property pays (Art. 25(2)).

Buying or selling. Whoever owns the property on 31 March pays for that year. If you buy in May, the seller pays for that year and you from the next, because changes during the year apply from the following calendar year (Art. 25(1) and 49(3)).

How much

From 0,60 to 8,00 € per m² of usable floor area (korisna površina) a year (Art. 26(1)). Each town or municipality sets its own amount by decision, and it may differ by place, street, settlement or zone (Art. 26(2) and (5)). Without a decision the tax is 0,60 € per m², and the Tax Administration assesses and collects it (Art. 26(3) and (4)).

Each of the 556 towns and municipalities has a page here, in Croatian, with its amount per m² for 2026 and 2025, who issues the rješenje, the account to pay into and a calculator. Find yours with the search above or in the table of all towns and municipalities. Three examples for a flat of 60 m² in 2026:

Per m² of usable floor area, for a property nobody lives in permanently, before any exemption. Where a town has zones, the amount for yours is on the rješenje, and the rješenje is what counts. Amounts are written as in Croatia, with a decimal comma: 0,60 € is 60 cents.

Zagreb from 2027: the city assembly voted on 16 October 2026 for 8,00 € per m² from 1 January 2027, so the same flat will cost 60 m² × 8,00 € = 480,00 € a year (HRT, 16 October 2026). Any town may change its amount for 2027 by 15 December 2026 (Art. 42(2)); each town's page shows where it stands.

Usable floor area is the net floor area as the rules on protected rent define it; balconies, loggias and terraces count only in part. The Tax Administration's form asks for the area as stated for the komunalna naknada, the municipal utility fee. That fee is a separate charge: paying it does not cover this tax. How the area is counted, in Croatian: kako se računa.

Work out your amount

Type the area and the amount per m² from your rješenje, or your town's amount from its page.

m²

Decimals with a comma or a point, e.g. 65,5.

€ per m²

From your rješenje. Towns charge from 0,60 to 8,00 € per m²; each town's page here shows its amount.

When you do not pay

You do not pay for a property someone lives in permanently, or for one let for permanent housing for at least ten months of the year. A holiday home where nobody lives permanently is taxed, and so is a flat let to tourists.

The law lists nine cases. The tax is not paid on a property (Art. 27(1)):

  1. that serves as someone's permanent home;
  2. let under a lease for permanent housing; it counts as such if it was let for at least ten months in the year (Art. 27(5));
  3. for public use, or intended for institutional accommodation of people;
  4. that a company carries in its books as held for sale, if less than six months passed between entering it in the books and 31 March of the tax year;
  5. taken over in settlement of an unpaid debt, if less than six months passed between the takeover and 31 March of that year;
  6. that is not fit to live in because a natural disaster was declared in that year;
  7. that, judging by all the circumstances, cannot be used as a home; this depends on whether there is infrastructure, or equipment or devices that replace a connection to it, and the owner has to prove it (Art. 27(6) and (7));
  8. owned by the town or municipality, if it lies entirely within that town or municipality;
  9. that serves as the permanent home of a host as defined in the rules on hospitality services, for example the house you live in while letting rooms in it to tourists.

A town or municipality may also exempt socially vulnerable citizens, under conditions it sets in its own decision (Art. 27(2)). The law has no exemption for young people or for a first home.

A registered address is not proof

When the tax authority asks, you have to prove that someone lives in the property permanently. Registering your residence (prebivalište) at that address does not prove it (Art. 27(3)). The tax authority may also collect data from others, in particular from those who hold data on the use of utilities (Art. 27(4)).

The person living there need not be you. According to the Tax Administration, a property where a family member (a parent, child or spouse) lives permanently is exempt, and so is one where someone outside the family lives permanently, even without a formal contract.

Holiday homes, empty flats and tourist lets

According to the Tax Administration, you pay for a second home (a holiday house or flat) where you stay from time to time, for an empty flat or house, and for a property you let to tourists. Paying the flat-rate tax per bed on tourist lets (the paušal), or registering the property as non-commercial accommodation, does not change its status for this tax (Art. 25(4)). A host's own permanent home in which they let rooms to tourists is exempt (Art. 27(1)(9)).

Long-term lease

A property let under a lease for permanent housing is exempt if it was let for at least ten months in the tax year (Art. 27(1)(2) and (5)). According to the Tax Administration, owners whose lease is registered with it for income tax need not file the report described below.

Report by 31 March

By 31 March of the tax year you must report to the tax authority any change that matters for the tax, in particular a change of area or use, and the evidence for exemptions 2 to 7 (Art. 49a). The law sets a fine for failing to do so (Art. 56). According to the Tax Administration, owners of a property for which the komunalna naknada is paid need not file. The form and where to send it, in Croatian: oslobođenje.

The rješenje and when to pay

The tax authority issues one rješenje for each calendar year, based on the property's condition, use and ownership on 31 March of that year (Art. 49(1)). If you are exempt, you get none (Art. 49(2)). You pay within 15 days of the day it is delivered to you (Art. 49(4)).

The law does not say when it arrives: it sets no date and no month, only the 31 March reference date. The Local Taxes Act does not provide for instalments either, only the single 15-day deadline; if you need them, ask the body that sent you the rješenje.

In 385 of the 556 towns and municipalities the Tax Administration issues the rješenje for 2026; in the other 171, the town itself or a body it has entrusted with the tax (Art. 41(3)). The town's page says which.

If it is wrong, you can appeal (žalba) within 30 days of receiving it (Opći porezni zakon, the General Tax Act, Art. 180), to the body named in the appeal instructions (uputa o pravnom lijeku) at the end of the rješenje. An appeal does not postpone payment: you still pay within the 15 days, even while the appeal is pending (Local Taxes Act, Art. 49(5)). How to write one, in Croatian: žalba.

Paying from abroad

By bank transfer in euro, within 15 days, to the town's own account for porez na nekretnine. The account is on your rješenje and on the town's page here. Each of the 556 towns and municipalities has one, separate from its general budget account (Naputak for 2026, NN 18/2026, points 4.7 and 4.7.1 and Annex 2).

Account (IBAN)
the town's porez na nekretnine account, from your rješenje or the town's page
Model
HR67
Reference (poziv na broj)
your OIB; nothing needs to go after it
Description
for example “Porez na nekretnine 2026”

If your rješenje gives a different account, model or reference, copy them from the rješenje. It is what counts.

From a euro account at a bank in the EU this is an ordinary SEPA transfer. A Croatian payment order has one field for the model and one for the reference; if your bank's form has only one reference field, ask your bank how to enter both, or ask the body that issued the rješenje.

A transfer from an account in another currency, or from a bank outside the euro area, may carry fees and an exchange rate margin. Paying from a euro account, or through a money transfer service, usually costs less.

With a Croatian bank account it is simpler: on the town's page you type your OIB and the amount and get a payment slip (uplatnica) with a 2D code that Croatian banking apps scan.

If you let to tourists: the paušal

Letting to tourists as a private person brings a second, separate tax: the flat-rate income tax per bed, paušalni porez. The town or municipality sets the amount per bed, within a range the law gives by the town's tourism category (Income Tax Act, Art. 57(4)), and the Tax Administration issues the rješenje for it, even where the town collects the property tax (Art. 82(5)).

The paušal does not replace the property tax. For a flat or house you let to tourists you pay both, unless you yourself live there permanently (Local Taxes Act, Art. 25(4) and 27(1)(9)). Amounts by town and settlement, in Croatian: paušalni porez po krevetu.

Questions

Do foreigners pay property tax in Croatia?
Yes. The tax is paid by Croatian and foreign persons and companies that own a property on 31 March of the year the tax is for (Local Taxes Act, Art. 25(1)).
Do I need an OIB?
Yes, to pay: the OIB goes into the reference field (poziv na broj) of the transfer (Naputak for 2026, NN 18/2026, point 4.7.1). It is your Croatian personal identification number, assigned by the Tax Administration of the Ministry of Finance. Copy it from your rješenje.
When does the rješenje arrive?
The law does not say. It sets no date and no month, only that the rješenje is issued for each year based on the situation on 31 March (Art. 49(1)). Once it is delivered, you have 15 days to pay.
Can I pay in instalments?
The Local Taxes Act does not provide for instalments, only a single 15-day deadline. If you need them, ask the body that sent you the rješenje.
I let my flat to tourists. Do I pay?
Yes, unless you yourself live there permanently. Paying the paušal or registering the flat as non-commercial accommodation does not change its status for this tax (Art. 25(4) and 27(1)(9)).
Is a registered address enough for the exemption?
No. Registering your residence at the address does not prove that you live there permanently; when the tax authority asks, you have to prove it (Art. 27(3)).

Sources

Sources read on 17 October 2026. This is a summary of the rules, not legal advice; your rješenje is what counts.