Croatia Rental Tax Calculator (2026)

How Croatian rental taxes work in 2026

If you rent to tourists as a private host (the paušal / flat-rate system — what most apartment and villa owners use), you pay three separate things each year: a flat-rate income tax set per main bed by your city or municipality (anywhere from €20 to €300 depending on how touristy the area is), an annual tourist tax per bed — under the Tourist Tax Act, main and auxiliary beds pay the same flat amount — and a tourist board membership fee, which in 2026 is the same everywhere in Croatia: €5.97 per main bed and €2.99 per auxiliary bed. If you rent out a separate property — not the home you permanently live in — an annual property tax applies on top: €0.60 to €8.00 per m² of usable floor area, set by the municipality.

The flat-rate tax figures in this calculator come from the official 2026 Tax Administration (Porezna uprava) table and cover all 556 Croatian municipalities. In a few places — Split, Dubrovnik, Makarska, Šibenik — the rate varies by settlement or even street, so the calculator shows you the range and lets you enter the exact amount for your address.

Tourist-tax figures are loaded from the official 2026 county assembly decisions for all eight tourist counties (Istria, Primorje-Gorski Kotar, Lika-Senj, Zadar, Šibenik-Knin, Split-Dalmatia, Dubrovnik-Neretva, Karlovac) plus the City of Zagreb — 242 towns in total. For the remaining continental municipalities, enter the amount from your eVisitor account manually.

Note this calculator covers the standard private-host flat-rate system. If you rent through a company, are VAT-registered, or exceed the flat-rate thresholds, different rules apply — talk to a Croatian accountant.

Frequently asked questions

Is the flat-rate tax based on where I live or where the apartment is?

Where the apartment is — always.Until the end of 2024 the old rule tied the flat-rate tax to the owner's registered residence, so plenty of articles still claim a Zagreb resident with a seaside apartment pays Zagreb's rate. That's outdated: since 1 January 2025, the flat-rate tax follows the property's location and is paid to that municipality, no matter where you live.

Do I also owe the property tax?

It depends on where you rent out. If you rent rooms or apartments inside the home where you permanently live, that property is exempt. If you rent out a separate property — a holiday home or an apartment in another town — you pay per m² of usable floor area at the rate set by the municipality where the property sits (€0.60–8.00/m²). Properties rented long-term for 10+ months a year are also exempt.

Sources

• Croatian Tax Administration — 2026 flat-rate amounts by municipality
• Croatian Tax Administration — obligations of tourist accommodation hosts
• Croatian Tax Administration — 2026 property tax rates by municipality

This tool is for information only and isn't tax advice. The Tax Administration ruling and the eVisitor system are authoritative for your actual amounts.