Residence Tax

According to Article 3 of the Tourist Tax Act (Official Gazette 152/08), residence tax is payable by:

• a person receiving an accommodation service in an accommodation establishment where hospitality activities are performed in a tourist municipality or town where such person does not have his residence;
• a passenger receiving an overnight accommodation service on a nautical tourism craft (charter, cruising);
• a person providing accommodation services in a household or rural household,
• the owner of a holiday house or apartment in a tourist municipality or town, which is not an accommodation establishment within the meaning of this Act, for himself and any other person staying overnight in such house or apartment; and
• the owner of a vessel that is not a nautical tourism craft within the meaning of this Act, for himself and any other person staying overnight on such vessel for tourism purposes.

Unless otherwise defined by this Act, tourist tax shall be payable for each overnight stay.
According to Article 4 of the Residence Tax Act (Official Gazette 152/08), tourist tax is not payable by:

• children up to the age of twelve years old;
• persons with 70% physical disability or more and one accompanying person;
• seasonal workers;
• immediate family members of a resident of a tourist municipality or town;
• the owner of a holiday house and his family members if such holiday house is an original old family house inherited from the testator who had his last residence in the relevant tourist municipality or town, while they are staying overnight in the house; and
• persons aged 12 to 18 years old shall pay 50% of tourist tax.

Residence Tax Amounts by Tourist Settlement Classes

Pursuant to the Act on the Territories of Counties, Towns and Municipalities in the Republic of Croatia (Official Gazette 86/06), the Town of Rovinj includes the community of Rovinjsko Selo. According to the Ordinance Pronouncing Tourist Municipalities and Towns and Classification of Settlements in Tourism Classes (Official Gazette 122/09), the Town of Rovinj is classified in Class A, while Rovinjsko Selo being part of it as a community, is classified in Class C.

The amounts of residence tax are fixed as follows:

Residence tax for individuals providing household or rural household accommodation hospitality services is fixed in the amount of HRK 345.00 per basic bed or camping site unit, depending on the class of the tourist settlement and the relevant coefficient: