Residence tax in 2019

Residence tax is the income of tourist boards. Tourist boards use the residence tax to carry out their duties and for their business according to the annual work program and financial plan.

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.

Pursuant to the Regulation on establishing sojourn tax amounts for 2019 (Official Gazette of the Republic of Croatia No. 71/2018), the amount of residence tax has been amended as of 1 January 2019. Therefore, the residence tax for 2019 shall be set as follows:

Class A (Rovinj territory):

High season (June, July, August and September) 10,00 HRK

Pre-season and post-season (March, April, May and October) 8,00 HRK

Low season (January, February, November and December) 7,00 HRK 

Class C (Rovinjsko Selo territory):

High season (June, July, August and September) 7,00 HRK

Pre-season and post-season (March, April, May and October) 5,00 HRK

Low season (January, February, November and December) 4,00 HRK  

The amount of the sojourn tax paid by the people who are staying in the facilities categorized as Camps (Campings and Camp resorts) is determined in the following amounts:

Class A (Rovinj territory):

High season (June, July, August and September) 8,00 HRK

Pre-season and post-season (March, April, May and October) 6,00 HRK

Low season (January, February, November and December) 5,00 HRK 

Class C (Rovinjsko Selo territory):

High season (June, July, August and September) 5,50 HRK

Pre-season and post-season (March, April, May and October) 4,00 HRK

Low season (January, February, November and December) 3,00 HRK  

The lump sum regarding the residence tax payment obligation for entities offering household stay has also changed, and therefore, the lump sum per bed for Rovinj instead of the current 300,00 HRK is 345,00 HRK and for Rovinjsko Selo instead of the present 210,00 HRK is 241,50 HRK.

The Regulation on establishing residence tax amounts for 2019 is available on the following link https://narodne-novine.nn.hr/clanci/sluzbeni/full/2018_08_71_1447.html.

The pricelists and notifications regarding the payment of sojourn tax need to be updated in accordance with the aforementioned amounts.