Real Estate Transfer Tax Act
TAXPAYER
A person who acquires real estate in the Republic of Croatia when such acquisition is exempt from value added tax (VAT).
TAX BASE / SUBJECT OF TAXATION
Tax base is the market value of the real estate at the moment when the tax liability incurred. Market value of real estate is the price of real estate that is obtained or might be obtained on the market at the moment when the tax liability incurred. The subject of taxation is the transfer of real estate. The acquisition of real estate that is excluded from VAT is not considered as the transfer of real estate.
RATE / AMOUNT
3%
REGULATIONS
Real Estate Transfer Tax Act, Official Gazette 115/16, 106/18
Ordinance on Registration Form for real estate transfer and the Real Estate Transfer Record, Official Gazette 1/17