Instructions for owners of holiday homes and apartments (so-called weekenders) in a municipality or city outside their place of residence
- according to the Tourist Fee Act (NN 52/19, 32/20, 42/20)
The owner of a house or holiday apartment can be a privat or legal person who uses the house or holiday apartment for overnight stays for non-commercial purposes (without charging for the accommodation service), for himself and all persons staying in that house or holiday apartment in the municipality or city outside the place of residence.
Owners of a holiday home or apartment perform check-in and check-out of persons staying in the holiday home or apartment through the eVisitor system (http://evisitor.hr/).
The eVisitor system makes calculations every 1st and 15th day of the month.
Tourist tax for owners of a holiday home or apartment and members of the close family in the municipality or city outside the place of residence, is paid in the period from 15.06. until 15.09.
The owner of a holiday home or apartment (so-called "weekends") can pay the flat-rate tourist tax exclusively for himself and all members of his close family citizens of the Republic of Croatia, and citizens of contracting states of the European Economic Area and the Swiss Confederation.
The members of the close family are considered to be: spouse and common-law partner, life partner in accordance with the special regulation regulating the life partnership of persons of the same sex, relatives in the direct line and their spouses, brothers and sisters and their spouses, adoptive parents and adopted children and their children and spouses, stepchildren and stepmother and stepfather.
According to the Article 33 of the Act on Catering Activities, enacted if in apartments and/or holiday homes, in the period from 15.6. until 15.9. a total of more than 15 people who are not members of the immediate family are staying, the owner is considered to be engaged in the catering services and in accordance with Article 33 of the cited Act, the owner is obliged to obtain an approval from the competent office for the provision of catering services in the household. If failure to do so, the owner is subject to penalty.
The flat-rate payment method can be chosen by the owner of the house or holiday apartment until 15.07. current year.
The tourist tax per night is always paid for all persons who are different from the owner and members of his close family (so-called "friends").
In the event that the owner of the house or holiday apartment until 15.07. of the current year, did not choose to pay the tourist tax for himself and his close family members in a flat-rate, he is obliged to pay the tourist tax per night for himself and his close family members until the end of the main season, with the right to a reduction of the same stated in the next paragraph.
The owner of a holiday home or apartment pays the tourist tax for himself and all members of his close family who are Croatian citizens, for the citizens of contracting states of the European Economic Area and the Swiss Confederation. This reduction does not apply if the owner of the house or holiday apartment is owned by a company, i.e. a legal entity.
If the owner of the holiday home or apartment has not registered himself or one of his family members for the payment of the tourist tax in a flat amount, i.e. he has not paid it by July 15 of the current year, he is also obliged to pay the tourist tax for each overnight stay.
If the owner of the holiday home or apartment registers himself or one of his family members for the payment of the tourist tax in a flat amount, and he or that person did not stay in the holiday home or apartment during the main season, the owner of the holiday home or apartment is not entitled to a refund thus paid tourist taxes in flat form nor to any reduction that would result from such a circumstance.
Payment per night for 2024. :
• for the period from 01.04. until 30.09. is 2,00 € per person per night
• in the rest of the period it is 1,50 € per person per day
Annual flat rate for the Owner and his family members for 2024. (selection and payment until July 15 of the current year):
• for the first member it is 33,18 €
• for the second member it is 33,18 €
• for each subsequent member it is 13,27 €