demand
21.8m+ total arrivals in 2025
eVisitor recorded more than 21.8m arrivals across covered tourism segments.
Period: 2025
GATAVIA GLOBAL · Croacia
Short-term rentals in Croatia
Croatia 2026 combines record tourism with a much tighter housing and STR governance framework. Gatavia therefore scores legal operability and after-tax seasonality before ADR.
✓ Information reviewed: 08/25/2026
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GATAVIA
Croatia is a mature, highly seasonal Mediterranean STR market where legal operating rights now depend materially on building consent, local destination capacity, household/hospitality approval, eVisitor compliance and local tax settings.
2025 set another tourism record: eVisitor recorded more than 21.8m arrivals and 110.1m nights, while official commercial accommodation alone recorded 20.7m arrivals and 94.8m nights. Demand is exceptionally foreign-led and concentrated on the Adriatic.
Tourism market in Croatia
Data, context and key indicators for the tourism market.
demand
110.1m total nights in 2025
Croatia exceeded 110m nights for the first time.
Period: 2025
demand
20.7m commercial arrivals
DZS counted 20.7m arrivals in commercial accommodation.
Period: 2025
demand
94.8m commercial nights
DZS counted 94.8m nights in commercial accommodation.
Period: 2025
mix
Foreign guests = 90.3% of commercial nights
85.6m of 94.8m commercial nights were foreign.
Period: 2025
growth
Commercial arrivals +2.2%
Commercial arrivals rose 2.2% y/y.
Period: 2025
growth
Commercial nights +1.2%
Commercial nights rose 1.2% y/y.
Period: 2025
2026
12.51m commercial nights Jan-May 2026
Official Jan-May nights were up 8.6% y/y.
Period: Jan-May 2026
Regulatory alerts
high
eVisitor 24-hour reporting is mandatory
Every covered guest stay must be registered/deregistered on time.
critical
Building consent is now a hard acquisition gate
New STR in multi-residential/mixed buildings needs two-thirds co-owner consent plus all directly adjoining co-owners.
high
Legacy STR units face five-year consent transition
Existing lawful units in covered buildings must obtain consent within the statutory five-year transition.
high
Property tax adds EUR0.60-EUR8/m² annual holding cost
STR use does not automatically exempt the property from the 2025 property tax.
high
Local capacity decisions can block new accommodation approval
Municipal destination-capacity policy can determine whether a new household unit receives approval.
Regulatory framework
national
Household accommodation approval/categorisation
A valid administrative approval and categorisation route is required before lawful hospitality operation.
The household STR model is regulated hospitality activity, not mere private platform advertising. The unit must meet prescribed conditions and be entered in the tourism system.
national
Two-thirds co-owner consent + all adjoining owners
New STR use requires written consent from two-thirds of co-owners plus every owner whose wall/floor/ceiling adjoins the unit.
Consent is granted for a fixed period of at least five years and binds future owners. Repeated house-rule breaches can support early revocation mechanics.
national
Existing building STR: five-year consent transition
Existing operators must obtain the required consent within five years of the reform taking effect.
Failure within the statutory transition causes the right to provide hospitality/household services to cease and existing approvals can be revoked ex officio.
national
eVisitor registration within 24 hours
Register every guest within 24h of arrival and deregister within 24h of departure.
eVisitor is the central electronic guest-registration system and feeds tourist-tax/statistical controls.
municipal
Local destination-capacity decisions can limit new approvals
A municipality/city can influence the number, type, category and capacity of accommodation in all or part of its territory.
The 2024 Hospitality Act amendments require the competent body to decide new applications consistently with local destination-capacity decisions adopted under tourism-system law.
mixed
Title, building permit and use permit due diligence
A legal title and lawful building/use status are separate prerequisites from tourism approval.
Official guidance tells buyers to verify land-registry extract, building permit/other construction act, use permit and energy certificate. Historic/coastal properties often require deeper planning review.
national
Unique platform registration number planned for 2027
Do not require the new number in 2026; prepare for mandatory display in 2027.
The Ministry states the EU 2024/1028 registration number will become mandatory in Croatia at the beginning of 2027 after final national legislation; issuance is intended to be free and digital.
municipal
Annual property tax does not disappear because unit is STR
From 2025 annual property tax is EUR0.60-EUR8.00/m² unless a statutory exemption applies.
The law expressly says STR income-tax liability or classification as non-commercial accommodation does not determine property-tax exemption. Permanent residence and qualifying long-term housing rental are key exemptions.
Short-term rental taxation
Annual flat-rate income tax per bed/unit
Flat-rate STR tax: tourism category I
Annual flat-rate income tax per bed/unit
Flat-rate STR tax: tourism category II
Annual flat-rate income tax per bed/unit
Flat-rate STR tax: tourism category III
Annual flat-rate income tax per bed/unit
Flat-rate STR tax: tourism category IV/0
Croatian VAT small-enterprise exemption
Small-business VAT exemption threshold EUR60,000
Reduced accommodation VAT
Taxable accommodation VAT 13%
13
Local annual property tax
Annual property tax EUR0.60-EUR8/m²
Property transfer tax
Real estate transfer tax 3% where applicable
3
Regulatory and market evolution
Public information is not yet available for this section.
PROFESSIONAL CONTENT
Gatavia Professional Dossier · Croatia
Advanced analysis for owners, managers and investors who need to go beyond public information.
01
Due diligence
Professional checks before purchasing, operating or converting short-term accommodation.
🔒 Protected content
02
Advanced regulation
In-depth analysis of requirements, restrictions, risks and regulatory scenarios.
🔒 Protected content
03
Professional taxation
Advanced tax treatment, scenarios and issues requiring special attention.
🔒 Protected content
04
Professional operations
Processes, recurring obligations and documentary control.
🔒 Protected content
05
Territorial radar
Assessment of territories, cities and areas with different market or regulatory conditions.
🔒 Protected content
06
Investors
Risks, costs, profitability, scenarios and criteria before making an investment decision.
🔒 Protected content
07
Managers
Compliance, representation, reporting and professional management for third parties.
🔒 Protected content
08
Metrics and alerts
Professional indicators covering market, demand, risk and regulatory evolution.
🔒 Protected content
This dossier is included with Gatavia Country and Gatavia Global.
Sources and reference authorities
Constitutional Court / Narodne novine
Decision U-I-889/2025 et al., 14 July 2026Constitutional Court / Narodne novine
Decision U-I-46/2025 et al., 31 March 2026Constitutional Court / Narodne novine
Decision U-I-411/2025 et al., 31 March 2026Croatian Bureau of Statistics
Tourist arrivals and nights in commercial accommodation 2025Croatian Bureau of Statistics
Non-commercial tourism activity 2025Croatian Bureau of Statistics
Tourist arrivals and nights May 2026Croatian National Tourist Board
2025 tourism resultsCroatian Parliament
Hospitality Act proposal P.Z.E. 315Government of Croatia
Tourism portalGovernment of Croatia
Tourist taxGovernment of Croatia
eTourism PortalGovernment of Croatia
Tourist Registration and DeregistrationGovernment of Croatia
Real estate purchase for foreign nationalsGovernment of Croatia
Purchase of real propertyGovernment of Croatia
Registration of ownership rightsGovernment of Croatia
Purchase, sale and rental of real estateGovernment of Croatia
Property taxInvest Croatia
Croatian tax systemInvest Croatia
Foreign investors statusMinistry of Tourism and Sport
2025 record 110 million nightsMinistry of Tourism and Sport
Government adopted Hospitality Act proposalMinistry of Tourism and Sport
Important information – registration numberNarodne novine
VAT Act amendments NN 152/2024Narodne novine
VAT Act amendments NN 151/2025Narodne novine
Income Tax Act amendments NN 152/2024Narodne novine
Local Taxes Act amendments NN 152/2024Narodne novine
Tourism-board membership fee regulation NN 148/2022Narodne novine
Amendments to Hospitality Act NN 152/2024Narodne novine
Building Management and Maintenance Act NN 152/2024Narodne novine
Flat-rate tourism rental tax regulation NN 16/2025PROFESSIONAL PDF GUIDE
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Gatavia organises professional information for information and management purposes. General information does not replace legal, tax or technical advice tailored to a particular case.