TFL Vsebine / Revija SIR*IUS

Obdavčitev nepremičnin na Hrvaškem

Obdavčitev nepremičnin na Hrvaškem je urejena z vrsto davčnih režimov za nakup, posedovanje, uporabo in prodajo nepremičnin. Med njimi so davek za prenos nepremičnine ali DDV ob prenosu, obdavčitev dohodka od oddajanja v najem, obdavčitev dobička ob prodaji in redna obdavčitev lastništva. Hrvaški davčni sistem temelji predvsem na obdavčitvi potrošnje in dela, obdobno obdavčevanje nepremičnin pa že dolgo ostaja omejeno tako po obsegu kot po fiskalnem pomenu. V zadnjih letih so rast nepremičninskih poslov, vedno višje cene nepremičnin in veliko turistično povpraševanje spodbudili zakonske spremembe za večjo vlogo obdavčenja nepremičnin. V skladu s priporočili OECD-ja je Hrvaška postopoma začela prenašati del davčnega bremena na nepremičnine, ki so fiksne in manj zanimive za selitev. Osrednji element tega procesa je reforma davka na počitniške hiše in njegova nadomestitev s širšim davkom na nepremične od leta 2025 dalje. Kljub takemu razvoju in nepomembnim spremembam v obdavčenju kratkoročnih najemov ostajajo pomembne spremembe v dejanski davčni obremenitvi med kratkoročnim in dolgoročnim oddajanjem v najem, kar še vedno vpliva na obnašanje na trgu ter na razpoložljivost in dostopnost stanovanjskih hiš.

Real estate taxation in Croatia is regulated through a set of interrelated tax regimes covering the acquisition, holding, use, and disposal of immovable property. These include real estate transfer tax or VAT upon acquisition, income taxation of rental activities, taxation of gains on disposal, and recurrent property taxation. The Croatian tax system relies predominantly on consumption and labour taxation, while recurrent taxation of real estate has traditionally remained limited in scope and fiscal relevance. In recent years, increased real estate transactions, rising property prices, and strong tourism-driven demand have prompted legislative changes aimed at strengthening the role of real estate taxation. In line with recommendations issued by the OECD, Croatia has gradually begun to shift part of the tax burden toward immovable property, which is fixed and less susceptible to relocation. A central element of this process is the reform of the holiday home tax and its replacement with a broader real estate tax as of 2025. Despite these developments and insignificant changes in the taxation of short-term rentals, notable differences persist in the effective tax burden between short-term and long-term rental activities, which continue to influence market behaviour and affect housing availability and affordability.