Paying rent and a deposit: transfer or cash, with a receipt

Bank transfer or cash

A transfer to the landlord's account named in the lease leaves a record: the bank's confirmation is the proof. Enter the landlord's name as the payee and the month in the description.

For cash, the proof is a receipt. Whoever pays may ask for one; after a bank or post-office payment only with a good reason, since the bank's confirmation is then the proof. If the recipient refuses, you needn't hand the money over: you may depositDeposit (polog)simplifiedMoney the tenant pays as security for unpaid rent, bills or damage, and gets back at the end of the lease. The lease sets the amount and when it's returned.Source: Zakon o najmu stanova (NN 91/96 … 105/20), čl. 3. i 17., checked 19 Oct 2026More in the glossary it with a court or a notary instead (a court deposit, not the flat deposit; Obligations Act, Art. 180; Non-contentious Procedure Act, Art. 78).

You can fill in a receipt and print it in two copies on the receipt page.

When rent is due

No law sets the day. The lease must state the rent and how it's paid (Housing Lease Act, Art. 5), so write the due date into it too, for example by the 10th for the current month, and the account number. "By the 10th" is often used in leases, but it isn't the law.

Paying several months in advance is neither banned nor limited by law: it's up to the agreement. Get a receipt for each such payment saying which months it covers.

Cash and the €10,000 limit

Croatia's €10,000 cash limit binds companies, sole traders and others with a registered business. In our reading it doesn't cover a let between two private people (Anti-Money Laundering Act, Art. 55). When a company or sole trader pays the rent, it normally pays into the landlord's account (Income TaxIncome tax on rent (porez na dohodak)simplifiedThe tax a private landlord pays on rent: 12% of the rent less 30% for expenses, i.e. 8.4% of the rent. It's paid monthly under a Tax Administration decision.Source: Zakon o porezu na dohodak, čl. 57. i 62., checked 19 Oct 2026More in the glossary Act, Art. 86).

The EU-wide limit, also €10,000, applies from 10 July 2027 and doesn't cover payments between private people not acting in a professional capacity.

What a receipt should say

No law prescribes what a receipt looks like: in court it's a private document weighed with the other evidence. To be good evidence it should state:

• who paid and who received the money (and for whom, if an authorised person receives it),
• the amount in euros, in figures and in words,
• what it's for and for which period, for example "rent for November 2026",
• cash or transfer, and if only part was paid, what's still owed,
• the flat's address and the lease date,
• the date and place received, and the recipient's signature.

A receipt for a later month creates a presumption that earlier months were paid (Obligations Act, Art. 181), so always name the month and note any earlier month still owed.

A receipt isn't an invoice. A landlord taxed on rent as property income issues no fiscalised invoice (see below).

Deposit, advance and kapara: three different payments

• A deposit (polog)Deposit (polog)simplifiedMoney the tenant pays as security for unpaid rent, bills or damage, and gets back at the end of the lease. The lease sets the amount and when it's returned.Source: Zakon o najmu stanova (NN 91/96 … 105/20), čl. 3. i 17., checked 19 Oct 2026More in the glossary is security returned at the end as the lease says; no law regulates it as such.
• An advance is rent paid ahead.
• KaparaEarnest money (kapara)simplifiedMoney paid when a contract is made, as a sign that it has been concluded. It isn't a deposit, which secures rent and damage during the lease.Source: Zakon o obveznim odnosima, čl. 303. i 304., checked 19 Oct 2026More in the glossary is a sign that the contract has been concluded and follows different rules (Obligations Act, Arts. 303–305).

Say on the receipt which it is, because a deposit is returned at the end, an advance counts against rent, and kapara is returned or credited under the Act. More in the deposit guide.

Who you may pay

Pay the landlord named in the lease or a person they've authorised, preferably in writing. Paying anyone else clears your debt only if the landlord approves it or benefited from the money (Obligations Act, Art. 164).

If the flat is sold, once you've been told of the sale you can validly pay rent only to the new owner (Obligations Act, Art. 571). When someone contacts you with a new account number, check it with the landlord another way: scammers do this too. More in the guide Rental scams.

If you pay late

The Housing Lease Act sets no number of months after which a lease ends. If you pay late, the landlord must first warn you in writing and give you 30 days to pay. Only then can they terminate the lease, with a three-month notice periodNotice to end a lease (otkaz ugovora o najmu)simplifiedA statement by which landlord or tenant ends a lease. A tenant gives at least three months' notice on an open-ended lease; a landlord may only give notice on legal grounds.Source: Zakon o najmu stanova (NN 91/96 … 105/20), čl. 19.–25., checked 19 Oct 2026More in the glossary (Arts. 19 and 22). No warning is needed if you've broken the lease or the law more than twice. The notice period runs from the first day of the next month.

For landlords: tax and fiscalisation

Rent is taxable even when it's paid in cash. The tax of 12% on 70% of the rent is paid monthly under a Porezna uprava decision, by the end of the month, and Porezna uprava may assess unreported rent at market rates.

A landlord taxed on rent as property income is not covered by fiscalisation and issues neither a fiscalised invoice nor an e-invoice. The tenant's proof is the bank confirmation or a signed receipt. Work out your tax with the rental income tax calculator. If you're VAT-registered or your rental income is assessed as self-employment income, different rules apply: ask Porezna uprava.

When the employer provides the housing

When the employer provides or arranges housing for a worker from outside the EU, the EEA and Switzerland, rent may be at most 30% of net pay and can't be deducted from wages automatically (Foreigners Act, Art. 103.f). More in the guide Housing for workers.

Frequently asked questions