Real estate transfer tax in Croatia: 3 %, who pays, deadlines and when VAT applies
Published 07. October 2026 · Updated 13. October 2026 · 2 min read
Real estate transfer tax is 3 % of market value and is paid by the buyer. New builds from a developer are subject to 25 % VAT instead. Everything about the tax decision, the 15-day deadline and exemptions.
Rate and base
Real estate transfer tax (porez na promet nekretnina) is 3 % of the market value of the property at the time of acquisition. The base is normally the agreed price; the Tax Administration may raise it if it considers the price below market. The rate is the same for apartments, houses, land and commercial premises.
Who pays
The tax is paid by the acquirer, that is the buyer. In an exchange each party pays tax on what it receives. Gifts and inheritance also fall under these rules, with exemptions for spouses, descendants and ancestors.
When VAT applies instead
If a VAT-registered business sells a new build or building land, 25 % VAT is charged on the price and no transfer tax is due. A new build is a building that has not been inhabited or used for more than two years. When buying from a developer, ask whether the price is quoted with or without VAT.
Procedure
- The notary who certified the contract submits it electronically to the Tax Administration within 30 days. The buyer does not need to file separately.
- The Tax Administration issues a tax decision.
- The tax is payable within 15 days of receiving the decision. Late payment incurs default interest.
Exemptions
- contribution of a property to the share capital of a company,
- acquisition through divorce or inheritance in the first line of succession,
- acquisition by the state, local authorities and humanitarian organisations,
- gifts between spouses and between ancestors and descendants.
The former exemption for first-home buyers was abolished in 2017.
Other property taxes
Since 2025 cities and municipalities have been introducing a property tax that replaces the holiday-home tax and is charged yearly per square metre on properties not used for permanent residence or long-term rental. Selling a property within two years of acquisition is subject to income tax on capital gains (unless it served as your home).
As of 2026. For calculations and interpretation consult a tax adviser.
