Croatian tourist tax 2026: flat rate per bed, exemptions and payment deadlines
The tourist tax (still widely called the 'boravišna pristojba') is income for Croatia's tourist boards and is paid for guest stays. For private hosts two things matter: there are two entirely different regimes — an annual flat rate per bed for household accommodation, and a per person per night tax elsewhere — and the tax must not be confused with the tourist board membership fee. This guide covers the rules, the statutory ranges, exemptions and deadlines, with sources.
In short
- Household hosts pay an annual flat amount for every bed (main and extra), not per guest night.
- The amount is set by the county assembly for each municipality and town — there is no single national figure.
- The flat rate is paid in full by 31 July, or in three instalments due 31 July, 31 August and 30 September; payment slips come from eVisitor.
- Children under 12 pay nothing; persons aged 12–18 pay 50 %; persons with a disability of 70 % or more plus one companion are exempt.
- The tourist board membership fee is a separate levy with its own TZ form — it is not the tourist tax.
What the tourist tax is and who pays it
The tourist tax is governed by the Tourist Tax Act (NN 52/19, 32/20, 42/20) and is income for tourist boards, used to fund their annual work programme. It is paid by people using accommodation in a municipality or town where they have no residence, by people staying overnight on nautical tourism vessels, and by owners of holiday houses, apartments and flats along with the people staying in them.
The old name 'boravišna pristojba' comes from the previous act and is still used in everyday speech, but the current law and eVisitor use the term tourist tax.
Private hosts get one significant simplification: if you provide hospitality services in a household, you do not charge the guest per night — you pay an annual flat amount per bed.
The annual flat rate per bed — how it is calculated
Under Article 12 of the Act, persons providing hospitality services in a household or on a family farm pay an annual flat amount of tourist tax for every bed (main and extra), for every unit in a campsite or camp rest area, and by capacity for Robinson-style accommodation.
The formula is simple: the number of beds stated in your operating decision × the per-bed amount set for your municipality or town by the county assembly. That is why the bed count in eVisitor is a financial question, not an administrative detail.
Amounts differ by county and by place. As an order of magnitude: for 2026 Brod-Posavina County set EUR 46.45 per bed for household accommodation and EUR 26.54 per bed on a family farm, while developed coastal destinations are generally higher. Always check your county's decision for the current year.
An important consequence of the flat rate: you pay it regardless of how many nights you actually sold. An empty bed in August costs exactly as much as a full one — one more reason to track occupancy across the whole season.
Per person per night: the statutory ranges
For accommodation facilities operating as a hospitality business, the tax is paid per person per realised night. The Ordinance on the lowest and highest tourist tax amounts (NN 71/19) sets the ranges within which a county assembly fixes the specific amount. The ranges in the Ordinance are in kuna; the table converts them at the fixed rate of 1 EUR = 7.53450 HRK, rounded.
| Type of facility | 1 Apr – 30 Sep | Rest of the year |
|---|---|---|
| Accommodation facility (hospitality business) | 10.00–20.00 HRK (~EUR 1.33–2.65) | 7.00–14.00 HRK (~EUR 0.93–1.86) |
| Campsites and camp rest areas | 8.00–15.00 HRK (~EUR 1.06–1.99) | 5.00–10.00 HRK (~EUR 0.66–1.33) |
A household host normally does not use this table to charge guests — the annual flat rate per bed applies instead. The table is useful for comparison and for understanding how the tax is set in a destination.
Who pays nothing and who pays half
Article 5 of the Act lists who does not pay the tourist tax:
- children under 12
- persons with a disability of 70 % or more, and one companion
- persons using accommodation for work in a place where they have no residence, strictly for the duration of that work
- professional crew on charter vessels and multi-day cruise ships
- participants in school package trips approved by the school
- social welfare beneficiaries using accommodation under that entitlement
- students and pupils without residence in the place of schooling, while staying in accommodation there
A 50 % reduction (Article 6) applies to persons aged 12 to 18, and to people up to 29 who are members of international youth organisations staying in Hosteling International hostels. Exemptions and reductions are proven with a document, employment contract or certificate.
Payment deadlines and payment slips
For household hosts, Article 17 of the Act allows the annual flat amount to be paid in full by 31 July of the current year, or in three equal instalments due 31 July, 31 August and 30 September. Payment slips are downloaded from eVisitor.
An owner of a holiday house, apartment or flat paying the flat amount for themselves and their immediate family must pay it by 15 July of the current year. Where they pay per night instead, payment is made on the last day of the stay.
Companies and sole traders who charge the tax to guests pay it on the 1st and the 15th of each month for all nights in that period, with a seven-day due period.
Failure to pay the flat rate on time is fined HRK 2,000.00 to 10,000.00 (roughly EUR 265–1,330), and the payment obligation lapses five years after it falls due.
The tax is not the membership fee: the TZ form
The most common confusion in practice is treating the tourist tax and the tourist board membership fee as the same thing. They are two separate levies with different rules and deadlines.
The membership fee is governed by the Act on Membership Fees in Tourist Boards. Household hosts pay an annual flat membership amount per bed or accommodation unit, and the report is filed on the TZ-2 form by 15 January for the previous year.
Practical advice: keep the two amounts separate in your records and write the deadline next to each. When the July tax instalment coincides with the quarterly flat-rate income tax, it is easy to lose track.
How MojPorat keeps the tourist tax under control
MojPorat derives nights per guest from your reservations and applies age rules: no tax under 12, 50 % for ages 12–18. The Finance page shows the calculation per month and for the whole season.
In the property settings you choose the calculation model — flat per bed, or per person per night — and enter the rates that apply in your municipality, so the app works with your real numbers instead of averages.
The monthly overview (nights, guests, amount) can be exported and attached to correspondence with your tourist board or accountant.
Frequently asked questions
Do I pay the tourist tax per guest or per bed?
If you provide hospitality services in a household, you pay an annual flat amount for every bed (main and extra), regardless of the number of nights sold.
How much is the Croatian tourist tax in 2026?
There is no single figure. The per person per night amount and the annual flat rate per bed are set by the county assembly for each municipality and town, within the ranges of Ordinance NN 71/19.
When is the flat tourist tax due?
In full by 31 July of the current year, or in three equal instalments: 31 July, 31 August and 30 September. Payment slips come from eVisitor.
Do children pay the tourist tax?
Children under 12 pay nothing. Persons aged 12 to 18 pay the tax reduced by 50 %.
Is the tourist tax the same as the tourist board membership fee?
No. The membership fee is paid under the Act on Membership Fees in Tourist Boards and reported on the TZ-2 form by 15 January for the previous year.
Sources
- Tourist Tax Act (NN 52/19, 32/20, 42/20)
- Ordinance on the lowest and highest tourist tax (NN 71/19)
- Tax Administration — Renting to tourists
Sources last checked: 13 August 2026. Regulations and local decisions change during the year — for your specific situation, verify the details with your tourist board, the Tax Administration or your accountant.