TAX PAYER
The Tax payer is person that is starting to own property in Croatia when on such he is not paying a value-added tax (VAT).
TAX BASE / SUBJECT OF TAXATION
The Tax base is value of the property in the time of taxation. Property value is price for which it is sold or value that could be obtained at the market. Properties for which Value Added Tax (VAT) is payed are not subject of real estate taxation.
REAL ESTATE TAX
Real estate tax in Croatia is 3 %
Source: porezna-uprava.hr
