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Apartment Rental Tax in Croatia for Foreign Owners

You own a holiday apartment or house in Croatia and rent it to guests. We take care of the registrations, taxes, VAT returns and tourist fees — and explain every step in English, so you stay compliant from abroad.

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  • Registration and taxes
  • VAT returns for non-residents
  • In English, online

Booking.com and VAT from 1 December 2026

Booking.com has told its Croatian partners that from 1 December 2026 it will add 25% Croatian VAT to its commission for anyone who has not given it a valid VAT ID. With a VAT ID, you account for that VAT yourself in your VAT return instead. Not sure where you stand? Send us a message.

VAT Good to know

Why foreign owners have more paperwork

Many foreign owners are surprised that the rules are not the same as for their Croatian neighbours. Croatian residents only enter the VAT system once their turnover exceeds €60,000 a year. Owners who live in another EU country do not get that threshold — they are treated as VAT taxable persons from the very first booking.

In practice this means registering for VAT before the first guest arrives, charging 13% VAT on accommodation and filing a VAT return every month. On top of that you pay the same lump-sum income tax per bed as Croatian owners, plus the tourist tax and the tourist board membership fee.

None of this is difficult once it is set up — but it is all in Croatian, the deadlines are monthly and mistakes are expensive. That is where we come in.

Holiday homes above the harbour in Hvar Town, Croatia
At a glance

What you pay and file as a foreign owner

The typical obligations of an owner who lives in another EU country and rents out a holiday apartment as a private individual.

Obligation What it is How often
Lump-sum income tax A fixed amount per bed set by your municipality — it does not depend on how much you earn Quarterly, by the end of each quarter
VAT on accommodation (13%) Charged on your guests' invoices; owners from other EU countries are VAT-registered from the first booking Monthly VAT return, by the last day of the following month
VAT on platform commissions (25%) Reverse-charge VAT on commissions from Booking.com, Airbnb and similar platforms Reported in the monthly VAT return
Tourist tax A lump sum per bed, depending on where your property is In instalments, with payment details in eVisitor
Tourist board membership fee An annual fee per bed for the local tourist board Annual form by 15 January, then payment

Since 2025 the lump-sum tax per bed depends on how developed tourism is in your municipality: from €100 to €300 per bed a year in the most developed areas, with lower ranges elsewhere. Each municipality sets its own amount, and higher minimum amounts have been proposed from 2027.

What we do

How we help foreign apartment owners

From the first registration to the monthly VAT return — everything a foreign owner needs, explained in English.

Registration from scratch

OIB, registration for lump-sum taxation (RPO form) and VAT registration (P-PDV form) — prepared by us and submitted on time.

Monthly VAT returns

We prepare and file your VAT return every month and tell you exactly how much to pay and to which account.

Booking.com and Airbnb

Your Croatian VAT ID, so the platforms invoice you correctly, and the reverse-charge VAT on their commission reported on the PDV-S form.

Lump-sum tax and tourist fees

We keep track of the quarterly lump-sum tax, the tourist tax instalments and the annual tourist board form — with payment details in English.

Invoices and records

Invoices for your guests that meet Croatian rules, and the records the law requires, such as the EP turnover record.

Letters from the authorities

Decisions and letters from the Tax Administration, explained in English and answered on your behalf.

Owners from outside the EU

Non-EU owners usually rent through a Croatian company or sole trade (obrt). We keep the accounts for both.

Putting past years in order

Rented without registering, or missed some returns? We help you put things right with the Tax Administration.

Step by step

From buying an apartment to your first guest

The usual order of steps for an owner from another EU country. We prepare the tax side and tell you when each step is due.

Holiday apartment owner holding the keys
  1. 01

    OIB

    The Croatian personal identification number, needed for everything that follows. If you bought your property in Croatia, you almost certainly have one already.

  2. 02

    Approval to rent to tourists

    A decision (rješenje) that approves and categorises your apartment, issued by the competent county office — usually after an on-site check.

  3. 03

    VAT registration

    For owners from other EU countries: the P-PDV form, submitted at least 15 days before the first guest arrives.

  4. 04

    Tax registration

    The RPO form for lump-sum taxation, within 8 days of receiving the approval.

  5. 05

    eVisitor and platforms

    Access to eVisitor for registering guests, and your VAT ID entered with Booking.com, Airbnb and other platforms.

  6. 06

    Renting — we handle the rest

    Monthly VAT returns, quarterly tax and annual forms: we keep the calendar and tell you what to pay and when.

FAQ

Frequently asked questions

Do I have to pay tax in Croatia if I live abroad?
Yes. Income from renting out property in Croatia is taxed in Croatia, wherever you live. Your home country may also ask you to declare it, but double tax treaties generally prevent the same income from being taxed twice. We can obtain a confirmation of the tax you paid in Croatia for your tax return at home.

Why do I have to register for VAT when my Croatian neighbours do not?
Because the €60,000 VAT threshold applies only to owners who are resident in Croatia. Owners who live in another EU country are VAT taxable persons from the first euro of turnover, so they charge 13% VAT on accommodation and file a VAT return every month — even in months without guests.

How much is the lump-sum tax per bed?
Your municipality decides each year. Since 2025 the possible range depends on how developed tourism is in the area — from €100 to €300 per bed a year in the most developed tourist areas and lower elsewhere. The tax is paid in four quarterly instalments, however many nights you actually rent.

Do I need a VAT ID for Booking.com and Airbnb?
Yes. The platforms charge their commission from abroad, so the 25% Croatian VAT on it is reported by you under the reverse-charge mechanism. Booking.com has announced that from 1 December 2026 it will add Croatian VAT to the commission of partners without a valid VAT ID.

I am not an EU citizen — can I still rent out my apartment?
Usually yes, but not as a private individual. Owners from outside the EU, the EEA and Switzerland generally have to rent through a Croatian company or sole trade (obrt), which then keeps its own books. Tell us where you are from and we will explain your options.

Can you handle everything without me travelling to Croatia?
Almost everything. Tax registrations, VAT returns, payments and correspondence are handled remotely. Some first steps — such as the on-site check for the categorisation decision — need someone at the property, and we help you prepare for them.

What if I have been renting without registering?
The Tax Administration can assess unpaid tax for past periods and start misdemeanour proceedings, so it is better to act before it contacts you. We help you register, work out what is owed and put your records in order.
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Foreigners with a company in Croatia

You run a Croatian limited company — from abroad or after moving here. We keep the books, file every return and explain it all in English.

  • Bookkeeping and monthly reports in English
  • VAT returns, payroll and JOPPD
  • Annual accounts (GFI) and corporate income tax
  • E-invoicing under Fiscalisation 2.0
Accounting for your company
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Croatian VAT number

Foreign companies that need a Croatian VAT number

Your company sells goods or services in Croatia and has to register for VAT here. We register you and file your Croatian VAT returns every month.

  • Check whether you need to register
  • OIB and VAT registration (P-PDV form)
  • Monthly VAT returns and EC sales lists
  • Correspondence with the Tax Administration
Croatian VAT registration
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ivan.grcic@d-invoice.hr
Location
Vrlička ulica 35, 21230 Sinj
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08:00 - 16:00

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