demand
21.8m+ total arrivals in 2025
eVisitor recorded over 21.8 million arrivals in the covered tourism segments.
Period: 2025
GATAVIA GLOBAL · Gatavia Croatia
Short-term rentals in Croatia
This section explains how tourist rental works in Croatia and how to properly separate the different legal, fiscal, and operational layers. The specific answer depends on the type of property, the method of operation, and the applicable rules for the case.
✓ Information reviewed: 08/25/2026
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GATAVIA
This section explains how to analyze the market, profitability, and investment in Croatia without confusing the different legal, fiscal, and operational layers. The specific answer depends on the type of property, the method of operation, and the applicable rules in each case. Specific and verified data is presented below in the Gatavia information block.
The investment analysis must separate general tourism data from the actual metrics of a specific property. National or regional overnight stays help to understand demand but do not equate to occupancy, average price, or profitability of a property.
Tourism market in Croatia
Data, context and key indicators for the tourism market.
demand
110.1m total nights in 2025
Croatia surpassed 110 million nights for the first time.
Period: 2025
Regulatory alerts
Public information is not yet available for this section.
Regulatory framework
Public information is not yet available for this section.
Short-term rental taxation
Taxation
Flat-rate STR tax: tourism category I
Taxation
Flat-rate STR tax: tourism category II
Taxation
Flat-rate STR tax: tourism category III
Taxation
Flat-rate STR tax: tourism category IV/0
Taxation
Small-business VAT exemption threshold EUR60,000
Taxation
Taxable accommodation VAT 13%
13
Taxation
Annual property tax EUR0.60-EUR8/m²
Taxation
Real estate transfer tax 3% where applicable
3
Regulatory and market evolution
Public information is not yet available for this section.
PROFESSIONAL CONTENT
Gatavia Professionelles 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.
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02
Advanced regulation
In-depth analysis of requirements, restrictions, risks and regulatory scenarios.
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03
Professional taxation
Advanced tax treatment, scenarios and issues requiring special attention.
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04
Professional operations
Processes, recurring obligations and documentary control.
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05
Territorial radar
Assessment of territories, cities and areas with different market or regulatory conditions.
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06
Investors
Risks, costs, profitability, scenarios and criteria before making an investment decision.
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07
Managers
Compliance, representation, reporting and professional management for third parties.
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08
Metrics and alerts
Professional indicators covering market, demand, risk and regulatory evolution.
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This dossier is included with Gatavia Country and Gatavia Global.
Sources and reference authorities
Constitutional Court / Narodne novine
Constitutional Court / Narodne novineConstitutional Court / Narodne novine
Constitutional Court / Narodne novineConstitutional Court / Narodne novine
Constitutional Court / Narodne novineCroatian 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
Croatian National Tourist BoardCroatian Parliament
Croatian ParliamentGovernment of Croatia
Government of CroatiaGovernment of Croatia
Government of CroatiaGovernment of Croatia
Government of CroatiaGovernment of Croatia
Tourist Registration and DeregistrationGovernment of Croatia
Real estate purchase for foreign nationalsGovernment of Croatia
Government of CroatiaGovernment of Croatia
Registration of ownership rightsGovernment of Croatia
Government of CroatiaGovernment of Croatia
Government of CroatiaInvest Croatia
Invest CroatiaInvest Croatia
Invest CroatiaMinistry 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
Narodne novineNarodne novine
Income Tax Act amendments NN 152/2024Narodne novine
Narodne novineNarodne novine
Narodne novineNarodne 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.