Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Croatia tax professional before filing.
Croatia · Short-term rental taxes
Short-Term Rental Taxes in Croatia
STR hosts in Croatia pay a flat-rate income tax (paušalni porez) calculated per bed per year, plus a sojourn tax (boravišna pristojba) collected from each guest night.
The 30-Second Answer
- Flat-rate income tax (paušalni porez): most STR hosts pay a fixed annual amount set by their local municipality, calculated per bed — not as a percentage of actual revenue.
- Sojourn tax (boravišna pristojba): a per-person, per-night tourist tax charged to guests; rates vary by destination category and season, typically €0.60–€1.33 per person per night.
- Registration is mandatory: you must register your accommodation with the local municipality, obtain a categorisation decision, and report every guest via the eVisitor system within 24 hours of arrival.
- Airbnb shares data with the Croatian Tax Administration (Porezna uprava) quarterly; ensure your registration and tax payments are current before guests arrive.
Deductions
What Can STR Hosts Deduct in Croatia?
Under the flat-rate (paušalni) regime the tax is fixed per bed — actual expenses are not individually deducted. Hosts who opt into the actual-income regime may deduct documented costs.
Under the standard flat-rate regime, the annual tax is fixed regardless of actual expenses. Only hosts who formally elect to be taxed on actual net income (and keep full books) may deduct individual costs. Consult a Croatian tax adviser before switching regimes.
Filing Calendar
Key Dates & Filing Calendar
Croatia's STR tax calendar centres on annual flat-rate tax payments and quarterly sojourn-tax remittances.
Deadlines for flat-rate tax payments are specified in each host's individual tax decision (rješenje). Check your decision or contact the Croatian Tax Administration (Porezna uprava) for your exact due dates.
Croatian Tax Administration (Porezna uprava) — porezna-uprava.gov.hr; Hostaway Croatia STR Guide 2026
Tax Regimes
Flat-Rate vs. Actual-Income: Which Applies to You?
Croatia offers two income-tax regimes for STR hosts. The flat-rate (paušalni) regime is the default and most common; the actual-income regime is available for hosts who prefer to deduct real costs.
Flat-Rate Regime (Paušalni porez)
Fixed annual tax per bed — simple, predictable, no bookkeeping
- Tax is a fixed annual amount set by the municipality, calculated per bed (e.g. roughly €20–€100+ per bed per year depending on location category).
- No need to track individual income or expenses — the tax is the same whether occupancy is high or low.
- You still collect and remit sojourn tax (boravišna pristojba) separately from guests.
- Hosts must still register, categorise their property, and report guests via eVisitor.
No revenue ceiling — available to natural persons registered as STR hosts
Actual-Income Regime
Tax on net profit — deduct real expenses, keep full records
- Income tax is calculated on actual net rental income (revenue minus documented allowable expenses).
- The standard income tax rate on property income is 12% (in effect since 1 January 2024).
- A 30% lump-sum expense deduction is available automatically, making the effective rate approximately 8.4% of gross revenue.
- Full bookkeeping records must be maintained and an annual income tax return filed.
No ceiling — available by election; requires formal notification to Tax Administration
Depreciation
Depreciation for Croatian STR Hosts
Depreciation (amortizacija) is only relevant under the actual-income regime. Under the flat-rate regime, no depreciation is claimed.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Residential building / apartment | 40 years (2.5% per year) | Standard straight-line rate under Croatian income tax rules for buildings used in rental activity. |
| Furniture & fixtures | 5–10 years | Movable assets used in the rental property; rate depends on asset category. |
| Appliances & equipment | 5 years (20% per year) | White goods, air-conditioning units, etc. used exclusively for the rental. |
Depreciation is only deductible under the actual-income regime. The flat-rate (paušalni) regime does not allow individual expense or depreciation claims. Rates are set by the Croatian Income Tax Act (Zakon o porezu na dohodak).
If you sell a property that was depreciated under the actual-income regime, a portion of the gain may be treated as recaptured depreciation and taxed accordingly. Seek professional advice before selling.
Boravišna pristojba (Sojourn Tax)
Croatia's Sojourn Tax: What Hosts Must Collect
Every guest staying in registered STR accommodation must pay the sojourn tax (boravišna pristojba). Hosts collect it and remit it to the local tourist board.
The sojourn tax is set nationally but varies by destination category (I–IV) and season. Rates below reflect 2024–2025 national maximums; municipalities may set lower rates.
Varies: €0.60–€1.33 per person per night depending on destination category and season
Croatian Ministry of Tourism and Sports; Zakon o boravišnoj pristojbi (Sojourn Tax Act); Hostaway Croatia STR Guide 2026
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Direct booking (host-managed) | Host collects from guest at check-in; host remits quarterly to local tourist board | Record sojourn tax collected as a liability, not revenue; remit within 15 days after quarter end |
| Airbnb booking (Croatia) | Airbnb does not collect sojourn tax on behalf of Croatian hosts — host remains responsible | Add sojourn tax to your nightly rate or collect separately; remit yourself to the tourist board |
| Booking.com / other OTAs | Generally not collected by the platform for Croatian STR — host responsible | Same as direct booking — collect from guest and remit quarterly |
Children under 12 are typically exempt from sojourn tax. Persons with disabilities and their carers may also be exempt. Verify current exemptions with your local tourist board.
Platforms
How Airbnb, Booking.com & Others Handle Croatian STR Taxes
Platforms operating in Croatia share host income data with the Croatian Tax Administration and collect VAT on their service fees — but sojourn tax collection remains the host's responsibility.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Yes — shares transaction data with Croatian Tax Administration quarterly (from Jan 2020) | No — host must collect & remit sojourn tax | Annual earnings summary available in host dashboard |
| Booking.com | Yes — subject to DAC7 EU reporting obligations | No — host must collect & remit sojourn tax | Annual earnings summary available in extranet |
| Vrbo / HomeAway | Yes — subject to DAC7 EU reporting obligations | No — host must collect & remit sojourn tax | Annual earnings summary available in owner dashboard |
Listing on Multiple Platforms?
Each platform reports your earnings independently to tax authorities under DAC7. The Croatian Tax Administration receives data from all platforms and can cross-reference totals. Keep your own consolidated record of all platform income to ensure your flat-rate tax registration reflects your full capacity (number of beds), and that all sojourn tax collected across platforms is remitted correctly.
EU DAC7 Directive
As an EU member state, Croatia implements the DAC7 directive. Digital platforms (Airbnb, Booking.com, Vrbo, etc.) are required to report seller/host income data to Croatian tax authorities annually from 2023 onwards. This means the Tax Administration receives detailed income data even if you do not file a return.
Airbnb Help — 'Airbnb and the Croatian Tax Administration' (airbnb.com/help/article/2706); EU DAC7 Directive 2021/514
Illustrative P&L: Flat-Rate vs. Actual-Income
Example: 4-bed apartment, €15,000 gross STR revenue, €4,000 documented expenses. Flat-rate tax assumed at €200/bed/year (illustrative municipal rate).
Record-Keeping
Stay Audit-Ready: What to Keep and for How Long
Croatian tax law requires hosts to retain records that support their registration, guest reporting, and tax payments.
| Keep | How long | Why |
|---|---|---|
| Categorisation decision (rješenje o kategorizaciji) and registration documents | Indefinitely while operating | Proof of legal right to operate STR; required for inspections |
| eVisitor guest records (arrival/departure logs) | At least 3 years | Mandatory guest reporting; cross-checked against sojourn tax remittances |
| Sojourn tax receipts and remittance records | At least 3 years | Proof of collection and remittance to local tourist board |
| Flat-rate tax decisions and payment confirmations | At least 3 years | Evidence of compliance with annual income tax obligations |
| Platform payout statements (Airbnb, Booking.com, etc.) | At least 3 years | Cross-referenced by Tax Administration via DAC7 and quarterly data sharing |
| Invoices for expenses (if using actual-income regime) | At least 3 years | Required to substantiate deductions in the event of an audit |
The Croatian Tax Administration (Porezna uprava) receives quarterly data from Airbnb and annual data from all EU platforms under DAC7. Ensure your registered bed count and tax payments match your actual hosting activity.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
This page is for educational purposes only and does not constitute tax advice. Croatian STR tax rules change frequently — always verify current rates and deadlines with the Croatian Tax Administration (Porezna uprava) or a qualified Croatian tax adviser.
- Airbnb — 'Airbnb and the Croatian Tax Administration' — airbnb.com/help/article/2706 — confirms quarterly data sharing with Porezna uprava from January 2020; VAT on service fees.
- Hostaway — 'Airbnb Rules in Croatia: Complete 2026 Compliance Guide' — hostaway.com/blog/airbnb-rules-croatia/ — covers registration, eVisitor, categorisation, tax and sojourn tax obligations (2026).
- Premium Nekretnine — 'Tax on Apartment Rental' — premium-nekretnine.com — explains 12% income tax rate on property income (from 1 Jan 2024), 30% lump-sum expense deduction, and distinction between long-term and STR regimes.
- RecCroatia — 'Long-Term Rental in Croatia: Taxes, Contracts and Registration' — recroatia.com — confirms 12% income tax rate and 30% lump-sum deduction for property income (updated January 2026).
- RSM Croatia — 'Holding Croatian Real Estate' — rsm.global/croatia — professional overview of Croatian real estate tax obligations for property owners.
- Croatian Tax Administration (Porezna uprava) — porezna-uprava.gov.hr — official source for income tax rates, flat-rate tax rules, and filing obligations.
- EU DAC7 Directive 2021/514 — Requires digital platforms to report seller income to EU member state tax authorities annually from 2023.
Questions
Frequently Asked Questions: Croatian STR Taxes
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