Real estate transfer tax (porez na promet nekretnina)
Croatia levies a 3% real estate transfer tax on most secondary-market property sales. For new-builds purchased directly from the developer, VAT applies in place of transfer tax.
VAT on new-builds
New-build properties sold by a VAT-registered developer are subject to 25% VAT, which is generally included in the listed price. Always confirm whether the stated price is gross or net before contract signing.
Ongoing property tax
A municipal property tax (porez na nekretnine) replaced the older holiday-home tax. The exact rate depends on the municipality and property type. Consult a Croatian tax advisor for your specific situation.
