For Private Tourist Accommodation Providers – 2020 Tourist Tax Updates

The new Tourist Tax Act (official gazette of Croatia ‘Narodne novine RH’ № 52/19)

The new Tourist Tax Act OG 52/19 (previously the ‘Sojourn Tax Act’) came into force on January 1, 2020 and, among other changes to the law, introduces a new tourist tax regime. Below is a summary of provisions concerning private tourist accommodation providers categorized as ‘Establishments that provide hospitality services in households’:

• ‘tourist tax’ is the new term for ‘sojourn tax’;
• classification of settlements no longer applies and equal tourist tax applies to all areas (Rovinj and Rovinjsko Selo);
• instead of the fixed amount tourist tax only for permanent beds, tourist tax will now be charged for extra beds as well (Article 12);
• the Ordinance issued by the Minister sets the minimum and maximum amounts of the annual lump-sum tourist tax (Article 15) and the decision on the fixed annual tourist tax for municipalities and towns in its area, in accordance with opinions of the local tourism boards, is adopted by the county assembly (Article 15);
• by issuing the Ordinance on the Minimum and Maximum Amounts of Tourist Tax (OG No. 71/19) the Minister prescribes that the minimum tourist tax payable by private tourist accommodation providers (establishments that provide hospitality services in households) is HRK 350 and the maximum is HRK 1,000 per bed in all areas of Croatia;
• The Tourist Board of Rovinj-Rovigno issued the opinion that for Rovinj in 2020 the minimum lump sum per bed should apply, i.e. HRK 350 per bed, and the Istria County Assembly concurred (Article 2 Item A of the Decision on the Amount of Tourist Tax).

For the new Tourist Tax Act visit: https://narodne-novine.nn.hr/clanci/sluzbeni/full/2019_05_52_992.html

For the Decision on the Amount of Tourist Tax per Person, Overnight and the Annual Lump-Sum Tourist Tax for Municipalities and Towns in the Istria County visit: https://www.rovinj-tourism.com/hr/za-vlasnike-smjestaja/987