Porez na Nekretnine: Croatia's Property Tax Bill and the Utility Fee

Since 1 January 2025 Croatia charges a property tax (porez na nekretnine) on houses and flats; it replaced the tax on holiday homes. Croatian and foreign owners pay alike, as the property stood on 31 March of the year. The tax goes to the town or municipality, which sets the amount between €0.60 and €8.00 per m² of useful area a year, and names who assesses it — its own tax office or the Tax Administration (Porezna uprava).

Who does not pay

• A home used for permanent living — a registered residence alone does not prove it; on request you show it with the other evidence.
• A home let under a lease for permanent living for at least 10 months of the year.
• A few others: unfit for living after a declared disaster, held for sale by a company for under six months, and the socially vulnerable where the town provides it.

A flat let to tourists is taxed — registering as a private host does not change that, except for the part the host lives in permanently. Changes (a new lease, an empty home, another area) are reported by 31 March, in ePorezna or at the office.

The decision (rješenje)

One decision a year, by post or electronically. Pay within 15 days of delivery. If it is wrong, appeal or object within 30 days of receiving it, with your OIB, the decision's number and the reason — but the appeal does not stop the payment; overpaid tax is refunded. Unpaid tax carries interest and is collected through Fina from your bank account (see Fina ovrha).

The errors of 2026

In March 2026 the Ministry of Finance admitted that a number of decisions were wrong, because the residence and utility-fee records did not match. Wrong ones were annulled after objections; in August reminders went to owners who had not objected. Check the area, the address and the owner on yours.

The utility fee (komunalna naknada)

A separate bill: the owner or user pays the town's utility fee under a decision of the town's office stating the area, the yearly amount and the dates to pay. A new owner reports within 15 days of buying; appeals go to the county's office.

A lawyer for property tax for foreign owners can check the decision and appeal in Croatian; letting the property is covered under renting out your property.