LOCAL TAXES
1. for vessels with no cabin − from 100 kuna to 600 kuna
Who does not have to pay the tax?
The tax is not paid on vehicles owned by the state and units of local self-government, healthcare institutions, fire brigades, diplomatic missions and consular posts and their personnel, or vehicles used for the transport of the deceased as a registered activity, and for taxi service.
The tax is not paid by persons who have been fully exempt from the payment of customs duty and VAT on the purchase of a vehicle (Croatian disabled war veterans with 100%
disability, as well as the spouse, children and parents of a killed, deceased or missing Croatian defender who is entitled to a one-time import of a car without the payment of customs duty and tax).
Boat tax
If you own a vessel such as a ship (a yacht or a small craft), or a boat in inland navigation that is used for leisure, sport or recreation you are liable to pay an annual tax.
Tax amount
The boat tax is paid annually, according to the length of the vessel expressed in me-ters, depending on whether the vessel has a cabin or not, and depending on the engine power expressed in kW.
Slot machine tax
Who pays the tax?
The tax is payable by a legal or natural person that puts to use slot machines in enter-tainment clubs, catering facilities, public buildings and other public premises.
What is taxed?
The tax is charged on slot machines used for organizing entertainment games, slot ma-chines that are started up by inserting coins or tokens, or for a charge, where the player does not make any gains in cash, things or rights.
Entertainment slot machines are divided into two groups:
u group A machines (video games, simulators and other electronic entertainment machines on which the player does not win any prizes);
u group B machines (pinball, billiards, hockey, football game, darts and other me-chanical machines).
Tax amount
u 100 kuna per machine per month.
The tax is not paid on billiard machines, if they have a Croatian Billiards Federation stamp displayed at a visible place.
Before putting the machine to use, the taxpayer submits an application for the issue of a control stamp to the TA in the area of which the machine is placed. The applicant pays a five kuna fee for each control stamp.
After the tax payment, he/she will receive a stamp that is valid only for the month in which the application is submitted and the tax paid. The stamp must be stuck on the slot machine, and every machine with no control stamp will be temporarily confiscated.
Game organisers who are subject to VAT must charge VAT on the game participation fees at a rate of 23%.
An application for the issue of a control stamp must contain proof of the follow-ing:
u permission to carry out the entertainment game organisation activity,
u the number and kinds of slot machines to be put to use,
u the place at which each individual slot machine will be located,
u ownership of or right to use the slot machine,
u good working order of the slot machine according to the Standardisation Act,
u ownership of the premises, or a lease contract made with the owner or user of the premises,
u good working order, issued by an authorised certification firm, and
u payment of the slot machine tax.
Municipal or city taxes
Consumption tax
The tax is payable on the consumption of alcoholic drinks (spirits, natural wines, special wines and beers) and non-alcoholic drinks sold in catering facilities. It is paid by natural and legal persons that provide catering services. The tax base is the sales price of the drink. The tax rate is prescribed by a city or municipality concerned, and it cannot be more than 3% of the base which is the sales price of the drink, excluding VAT.
Second home tax
Who pays the tax?
The tax is payable by any natural or legal person that is the owner of a second home, or of a building or part of a building/apartment used occasionally or seasonally. Outbuild-ings that are used for holding agricultural machinery, tools and other equipment are not considered as second homes.
Tax amount
The tax is 5 kuna to 15 kuna per square metre of usable space, depending on the loca-tion, age, infrastructure condition and other circumstances essential for the use of the second home.
By 31 March in the year for which the tax is to be assessed, taxpayers are required to submit to the TA details about their second homes. The tax is payable within 15 days from delivery of the ruling.
Tax exemptions
The following are exempt from tax:
u houses that cannot be used due to the consequences of war and natural disas-ters (floods, fires, earthquakes), or due to their age and dilapidation;
u houses in which refugees and displaced persons are accommodated;
u recreation centres owned by units of local and regional self-government that are used for the accommodation of children up to the age of 15.
For economic and social reasons, municipalities or cities can prescribe additional ex-emptions.
Trading name or corporate name tax
Who pays the tax?
The tax is payable by corporate income or personal income taxpayers that are engaged in a registered activity.
If their companies include other business units (shops, plants, workshops or points of sale) the tax is payable for each of the business units.
Tax amount
The annual tax cannot exceed 2,000 kuna per trading name or corporate name.
Get born, and pay;
get christened, and pay; get married, and pay; die – pay for that too.
Russian proverb
Public land use tax
Who pays the tax?
The tax is payable by legal or natural persons using public areas, in the amount, in the manner and under the conditions as prescribed by the municipality or city concerned.
Regulations
u Act on the Financing of Units of Local and Regional Self-government, OG 117/93, 33/00, 73/00, 59/01, 107/01, 117/01, 150/02, 147/03, 132/06 and 73/08;
u Decision of the Constitutional Court of the Republic of Croatia, OG 26/07;
u Real Property Transaction Tax Act, OG 69/97, 26/00 and 153/02;
u General Tax Act, OG 147/08;
u Regulation on the Organisation of Entertainment Games, OG 86/01 and 3/02;
u Regulation on the Criteria for a Good Working Order of Entertainment Slot Machines, OG 107/03; and
u Act on the Areas of Special State Concern, OG 86/08.