For apartment and holiday home owners

Tourist tax for owners of holiday homes (not used for tourism)

The Tourist Board informs owners of holiday houses and apartments not used for tourism purposes about their obligations related to the payment of the tourist tax, registration of stay, and notification of ownership, in accordance with applicable legislation.

All owners of holiday houses and apartments are required to be registered in the eVisitor system at the competent Tourist Board in whose area the property is located.

For this purpose, the following must be submitted to the Tourist Board office:

• Land Registry extract (proof of ownership)
• Completed request for registration of a private individual in the eVisitor system

Tourist tax

Croatian and EU citizens who own holiday homes may pay the tourist tax either as:

• a lump-sum annual fee, or
• per night per person.

If the lump-sum option is chosen, payment must be made by 15 July of the current year.

Owners of holiday homes or apartments are required to pay the tourist tax when staying in a tourist destination between 15 June and 15 September.

Nationals of other countries (e.g. Bosnia and Herzegovina, Serbia, Montenegro, Iceland, Liechtenstein, and Switzerland) must pay the tourist tax per night per person, regardless of property ownership.

Close family members

According to the law, close family members include:

• spouse or life partner
• direct relatives and their spouses
• brothers and sisters, their children and spouses
• parents, brothers and sisters, their children and spouses
• adoptive parents and children, including their children and spouses
• guardians and step-parents

Registration of stay

Within 24 hours of arrival, the property owner must register themselves and all persons staying in the property for the entire period of stay.

Registration is carried out at the local Tourist Board office. A valid passport or ID card must be presented for each person.

Annual flat-rate tourist tax (2026.)

Payment

The tourist tax payment slip can be downloaded from the eVisitor system or collected at the information office of the Sukošan Municipality Tourist Board.

Legal entities as owners

If a holiday house or apartment is owned by a legal entity, the following persons are not considered owners:

• directors, management board members or authorised representatives
• supervisory board members
• founders or shareholders of the legal entity

In such cases, lump-sum payment is not permitted, and the tourist tax is charged exclusively per overnight stay, without the 70% reduction.