Real Estate Taxes in Croatia

Nonresident individuals are taxed on their Croatian-sourced income. Married couples are taxed separately.

Rental Income Tax

Rental income from property is taxed at 12%, with allowed deductions fixed at 30% of the gross rent.

CAPITAL GAINS TAX

Capital gains are subject to a flat tax rate of 12%, 24 or 36%.

  • Income from interest, dividends, and capital gains: 12%.
  • Income from grant of own shares or stock option based on the purchase of own stock at a favorable price: 24%.
  • Income from withdrawals of assets and use of services: 36%.

Value Added Tax (VAT)

VAT is waived on the leasing of housing premises.

Corporate Tax

Rental Income Tax

Income and capital gains of companies are subject to a flat corporate tax rate of 18%. Rental income-generating expenses are deductible when calculating taxable income.

Buying and Selling Taxes and Costs

Cost Component Percentage of Property Value Who Pays?
Property Transfer Tax 3.00% Buyer
Agent Fee (Buyer) 0.00-3.00% Buyer
Agent Fee (Seller) 1.00-3.00% Seller
Legal Fees 0.50-1.50% Buyer
Notary Fees 100 EUR Buyer
Roundtrip Transaction Cost 6.50-10.50% Buyer & Seller
Source: Global Property Guide, KPMG

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