According to the amendments to the Local Tax Act, which will be in effect from January 1, 2025, local government units could make decisions on local taxes by February 28, 2025. Based on the submitted and available data, information on the amounts of property tax and the jurisdiction for calculation and collection for each city/municipality in the Republic of Croatia is being published.
Property tax has been introduced as a replacement for the tax on vacation homes. It is paid annually in the amount of 0.6 to 8 euros per square meter of usable area of the property. The decision on the tax amount is made by the local government unit (city/municipality) in whose area the property is located. The tax amount is determined based on the location of the property and may be increased depending on other criteria that affect the value of the property, such as the age of the property or the presence of amenities (but in that case, it cannot exceed 8 euros/m2).
Changes compared to the tax on vacation homes:
- Property tax is mandatory for all cities and municipalities at a minimum amount of 0.6 euros/m2 of usable area of the property.
- The upper limit of property tax has been increased to 8 euros/m2 compared to the tax on vacation homes in 2024, which was 5 euros/m2.
- Property tax is a shared revenue of the municipality/city and the county in whose area the property is located (80 percent of the revenue belongs to the municipality/city, and 20 percent to the county).
By comparing data on the amounts of tax on vacation homes in 2024 with the amount of property tax in 2025, it is evident that:
- 215 municipalities and cities increased the tax amount.
- 284 municipalities and cities maintained the same tax amount.
- 57 municipalities and cities reduced the tax amount.
In 2025, the minimum amount of 0.6 euros/m2 applies to 119 cities and municipalities, while the highest tax burden of 5 to 8 euros/m2 has been set by 73 cities and municipalities.
