WHAT DO PEOPLE RENTING OUT PRIVATE ACCOMMODATION HAVE TO PAY?

Financial obligations for persons renting out private accommodation in 2025

A person renting out private accommodation is any natural person giving hospitality services in the household: accommodation in rooms, apartments or holiday homes that they own, with a maximum of 10 rooms or 20 beds, not including extra beds; accommodation on a camping site on the land they own, with a maximum of 10 accommodation units or 30 guests at any given time, not including children under the age of 12; providing breakfast, half-board or full-board to guests who are accommodated in the aforesaid rooms, apartments or holiday homes.
What do people renting out private accommodation have to pay?
1. Tourist tax lump sum (lump sum)
2. Tax on rent income (lump sum)
3. Tourist board membership fee (lump sum)
4. VAT on foreign agents’ commission (if such are used)

Tourist tax lump sum
The amount of tourist tax to be paid is stipulated in the e-Visitor system for every person renting out accommodation. By opening the site “Finances”, the provider of accommodation can see the balance, debt and tourist tax payment obligations. In 2020, a new rule referring to extra beds was introduced in the calculation of tourist tax stating that extra beds will be included in the calculation of tourist tax only if they are included in the Decision of Categorization document. It must be verified in that document whether extra beds are listed in its enacting or exposition part. The amount of tourist tax lump sum will depend on that. The amount will also depend on the base amount decreed by the County Assembly. If extra beds are listed in the exposition of the Decision, the provider of accommodation is under no obligation to pay tourist tax for them. The exposition makes up the last part of the Decision. If extra beds are listed in the enacting terms of the Decision, the provider of accommodation is obliged to pay tax for them. The enacting terms are found in the introductory part of the Decision. The formula for calculating the tourist tax no longer takes into consideration the class of the resort (classification in tourist classes no longer exists), instead the calculation is based on the lump sum amount decreed by the County Assembly and the number of beds in the accommodation unit (main and extra if listed in the enacting terms of the Decision).
In the Municipality of Primošten, tourist tax is calculated as follows:
Total number of beds x EUR 50.00 (the amount of tourist tax lump sum) = the total of tourist tax for
the year.
The decision about the annual tourist tax lump sum for 2025 was made by County Assemblies for the municipalities and towns in their area, taking into consideration the recommendations of the local tourist boards.
Tourist tax is paid into the account of the local tourist board, where money orders to make the payment can be obtained. The money orders can also be downloaded from e-Visitor.

Tourist tax can be settled in three equal installments with dates due: 31 st July, 31 st August, 30 th
September of the current year.

Tax on rent income (lump sum)
The base amount for calculating the lump sum is not the same in all municipalities and towns but the method of calculating the tax is the same everywhere and in the Municipality of Primošten is as follows:
The annual rent income tax lump sum = the number of beds/accommodation unit x tax lump sum

The amount of rent income tax is calculated exclusively on the basis of the number of main beds in the household, extra beds are excluded. Neither the occupancy rate nor the number of days when hospitality services are provided in the household are taken into consideration. Income tax is paid into the account of the town/municipality where the taxpayer is resident and it is settled quarterly on the basis of the Tax Administration Decision.

Prerequisites for this decision are to have the Decision of Registered Activity and be in the Register of Taxpayers.
Due dates for settling income tax lump sum from providing hospitality services in a household are:
– for the first quarter no later than 31 st March
– for the second quarter no later than 30 th June
– for the third quarter no later than 30 th September
– for the fourth quarter no later than 31 st December
On the basis of the decision made by the Municipality of Primošten the annual lump sum for 2025 is
EUR 100 per main bed, for the entire area of the Municipality.

Tourist board membership fee
People providing hospitality services in the household or on a family farm are obliged to complete the form TZ2 available on the e-citizens (e-tax) website by 15 th January of the current year for the number of beds registered in the previous year. Although the tourist board membership fee is no longer based on the income earned the previous year, the accommodation provider is obliged to
register the same income on the TZ2 form as is recorded in the Register of Transactions for Tax Administration purposes.
In the past, the calculation for the membership fee was made on the basis of resort classification; this is no longer the case and now the amount is EUR 5.97 per main bed and EUR 2.99 per extra bed. Providers of private accommodation are obliged to pay the membership fee to the tourist board. The annual fee lump sum is obtained by multiplying the maximum number of beds in the unit, as registered the previous year, by the fee for each bed where the fee amount is decided upon by the relevant administrative authority.
The annual lump sum of the tourist board membership fee:
– main bed – EUR 5.97
– extra bed – EUR 2.99

The annual amount can be settled all at once by 31 st July of the current year or in three equal
installments:
first by 31 st July
second by 31 st August
third by 30 th September of the current year.
Money orders for settling the fee can also be downloaded from e-Visitor.
The account for settling the membership fee for the Tourist Board of the Municipality of Primošten
is:
IBAN: HR54 100 10051735727159
Model: HR67
Poziv na broj (reference number): personal identification number of payer (OIB)

VAT on foreign agency commissions
If the services of foreign agents or agencies with their residence or seats in other EU member states are being used, VAT has to be calculated and paid for those services by 20 th of the current month for the previous one. VAT is calculated and paid by providers of private accommodation only in those months when they have transactions liable for such taxation. An example: If a person is dealing with Booking.com, he will calculate 25% VAT, standard rate for such transactions, only on the amount of Booking.com commission, just that part of income going to the agent or agency.