Short-term or long-term letting in Zagreb (2027): costs and rules

What changes on 1 January 2027

• Property taxProperty tax (porez na nekretnine)simplifiedA yearly local tax per m² of useful floor area on homes not used for permanent living. In Zagreb it's €8 per m² from 1 January 2027 (€5 in 2026).Source: Zakon o lokalnim porezima (NN 115/16 … 152/24), čl. 26., 27. i 49., checked 19 Oct 2026More in the glossary rises from €5 to €8 per m² of useful floor areaUseful floor area (korisna površina)simplifiedA flat's net floor area measured inside the walls, with loggias and balconies counted only in part. Property tax and the communal fee are charged on it.Source: Pravilnik minimalnih tehničkih uvjeta za projektiranje i gradnju stanova iz POS-a (NN 106/04, 25/06, 121/11), čl. 19., checked 23 Oct 2026More in the glossary a year (Zagreb Official Gazette 32/2026). A flat let to tourists pays it too, if nobody lives in it permanently.
• The tourist tax for private hosts rises from €55 to €70 per bed a year (Zagreb Official Gazette 4/2026).
• The flat-rate 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 stays at €199.08 per bed a year, as since 2024. The City can change it by 15 December for the next year. It hadn't done so by 19 October 2026.
• The rules for long-term lettingLong-term letting (dugoročni najam)simplifiedLetting a flat as someone's home under the Housing Lease Act. It also decides the property-tax exemption: the flat must be let for at least ten months of the year.Source: Zakon o lokalnim porezima (NN 115/16 … 152/24), čl. 27., checked 19 Oct 2026More in the glossary stay the same.

What the property tax comes to for your flat is in our guide to Zagreb's 2027 property tax.

Short-term letting: flat-rate tax, tourist tax and the co-owners' consent

To let to tourists, you need an approval as a private host (rješenje o odobrenju) from the responsible City office. The number of beds in it drives most of the costs:

• Flat-rate 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 (paušalni porez): €199.08 per bed a year, paid quarterly under a decision from Porezna uprava (the Tax Administration). It doesn't depend on earnings while you're outside VAT (the threshold is €60,000 a year).
• Tourist tax (turistička pristojba): €70 per bed a year in 2027 (2026: €55). Extra beds count too.
• Tourist board fee (turistička članarina): also per bed, reported on form TZ-2 for the previous year to Porezna uprava by 15 January.
• Property taxProperty tax (porez na nekretnine)simplifiedA yearly local tax per m² of useful floor area on homes not used for permanent living. In Zagreb it's €8 per m² from 1 January 2027 (€5 in 2026).Source: Zakon o lokalnim porezima (NN 115/16 … 152/24), čl. 26., 27. i 49., checked 19 Oct 2026More in the glossary: €8 per m² a year, as for an empty flat, if nobody lives in the flat permanently. According to Porezna uprava, it isn't due on a property whose communal feeCommunal fee (komunalna naknada)simplifiedA public charge paid to the City for maintaining communal infrastructure, per m² of useful floor area. The owner pays it unless a written contract moves it to the tenant.Source: Zakon o komunalnom gospodarstvu (NN 68/18 … 145/24), čl. 93. i 94., checked 19 Oct 2026More in the glossary is charged as business premises.

A flat in an apartment building also needs the co-owners' consent. The Building Management and Maintenance Act, in force since 1 January 2025, treats a let of less than 30 days as short-term and requires:

• Written consent from co-owners holding more than two-thirds of the shares, and from every co-owner whose walls, floors or ceilings border your flat.
• Consent lasts at least five years and binds future owners. It can be withdrawn if the house rules are broken three or more times within two years.
• Without it, no approval is issued. Hosts already letting on 1 January 2025 have five years to get it, or lose the approval.
• The co-ownership agreement may set a double reserve fund (pričuva)Reserve fund (pričuva)simplifiedMoney the co-owners pay each month to maintain the building's common parts and run it. The flat's owner owes it to the building, not the tenant.Source: Zakon o upravljanju i održavanju zgrada (NN 152/24, 47/26), čl. 28. i 29., checked 19 Oct 2026More in the glossary for such a flat.

A private co-owner who lets short-term without consent can be fined €1,000 to €5,500.

Long-term letting: 12% on 70% of the rent, reports within 8 and 15 days

A long-term letLong-term letting (dugoročni najam)simplifiedLetting a flat as someone's home under the Housing Lease Act. It also decides the property-tax exemption: the flat must be let for at least ten months of the year.Source: Zakon o lokalnim porezima (NN 115/16 … 152/24), čl. 27., checked 19 Oct 2026More in the glossary needs no approval. You need the co-owners' consent if more than four adults who aren't related in a direct line or as siblings live in the flat.

• 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: 12% on 70% of the rent, which is 8.4% of the rent, paid monthly under a decision from Porezna uprava. For every €100 of monthly rent, that's €100.80 a year.
• Reporting the lease: to Porezna uprava within 8 days of the lease being made or the let starting, with a copy to the City of Zagreb. If a notary certified the signature or the lease, the notary sends it.
• Police: a let of more than three months is reported within 15 days, and the tenant registers their residence within the same period.
• Property taxProperty tax (porez na nekretnine)simplifiedA yearly local tax per m² of useful floor area on homes not used for permanent living. In Zagreb it's €8 per m² from 1 January 2027 (€5 in 2026).Source: Zakon o lokalnim porezima (NN 115/16 … 152/24), čl. 26., 27. i 49., checked 19 Oct 2026More in the glossary: €0 if the flat is let for at least 10 months of the year, the lease is reported, and the tenant has registered residence at the address.

Every step is in our lease-reporting checklist, and the whole process, from pricing to the lease, in our landlord guide.

Compare the costs for your flat

These are the costs the rules fix in advance. Put in your own numbers:

• Short-term, per year, before the first guest: beds × €199.08 (flat-rate tax) + beds × €70 (tourist tax) + m² × €8 (property taxProperty tax (porez na nekretnine)simplifiedA yearly local tax per m² of useful floor area on homes not used for permanent living. In Zagreb it's €8 per m² from 1 January 2027 (€5 in 2026).Source: Zakon o lokalnim porezima (NN 115/16 … 152/24), čl. 26., 27. i 49., checked 19 Oct 2026More in the glossary).
• Long-term, per year: monthly rent × 12 × 8.4% (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), plus €0 property tax if exempt.

An example with official amounts only: a 50 m² flat with 4 beds let short-term in 2027 pays at least €1,476.32 a year (before the tourist board fee), however many nights it's booked (2026: €1,266.32).

Estimate the rent for your flat with our rent estimate, from real listings, and the tax on it with the rental income tax calculator. Work out the property tax here. For a short-term letShort-term letting (kratkoročni najam)simplifiedLetting a flat or part of one as temporary accommodation for less than 30 days, for example to tourists. In a block of flats it needs the co-owners' written consent.Source: Zakon o upravljanju i održavanju zgrada (NN 152/24, 47/26), čl. 4., 34. i 58., checked 19 Oct 2026More in the glossary, don't tick an exemption.

What this comparison doesn't know

The comparison holds only the costs set by the rules. It doesn't know:

• how many nights you'd sell and at what price, what rent you'd get, or how long the flat would stand empty
• platform and agency commissions, cleaning, furnishing and bills (on a long-term letLong-term letting (dugoročni najam)simplifiedLetting a flat as someone's home under the Housing Lease Act. It also decides the property-tax exemption: the flat must be let for at least ten months of the year.Source: Zakon o lokalnim porezima (NN 115/16 … 152/24), čl. 27., checked 19 Oct 2026More in the glossary, the lease says who pays the bills)
• the tourist board fee and a possible double reserve fundReserve fund (pričuva)simplifiedMoney the co-owners pay each month to maintain the building's common parts and run it. The flat's owner owes it to the building, not the tenant.Source: Zakon o upravljanju i održavanju zgrada (NN 152/24, 47/26), čl. 28. i 29., checked 19 Oct 2026More in the glossary
• how much of your time goes on guests and upkeep
• whether the co-owners will consent, or withdraw it later
• the City's future decisions on the flat-rate tax and the tourist tax

Letting to tourists for part of the year and on a lease for the rest means paying both income taxes, and the flat is exempt from property taxProperty tax (porez na nekretnine)simplifiedA yearly local tax per m² of useful floor area on homes not used for permanent living. In Zagreb it's €8 per m² from 1 January 2027 (€5 in 2026).Source: Zakon o lokalnim porezima (NN 115/16 … 152/24), čl. 26., 27. i 49., checked 19 Oct 2026More in the glossary only if it's let long-term for at least 10 months of the year.

A draft new Housing Lease Act would change the rules for long-term letting, but it hadn't been passed by 19 October 2026. See our guide to the draft.

How to switch to a long-term let by 1 March 2027

The exemption needs the flat let for at least 10 months of the year, and the tax follows the flat's situation on 31 March. On our reading of these rules, the lease therefore has to start by 1 March 2027. Check the conditions in Porezna uprava's opinion (in Croatian).

1. 1Give the responsible City office notice that you're stopping as a private host (odjava). The approval is revoked from the date in your notice.
2. 2Within 8 days of the revocation, tell Porezna uprava. That year's flat-rate tax covers only the quarters in which you held the approval, unless you register the same activity for the same flat again that year or the next.
3. 3Sign a written lease starting no later than 1 March 2027, and hand it to Porezna uprava within 8 days, with a copy to the City of Zagreb.
4. 4Within 15 days, report the let to the police. The tenant registers their residence within the same period.
5. 5Tell the co-owners' representativeCo-owners' representative (predstavnik suvlasnika)simplifiedThe co-owner whom a building's owners elect to represent them in running it and to work with the manager. An owner must report a change of tenant to them within 15 days.Source: Zakon o upravljanju i održavanju zgrada (NN 152/24, 47/26), čl. 41. i 42., checked 19 Oct 2026More in the glossary about the new tenant within 15 days.
6. 6By 31 March 2027, send Porezna uprava the proof for the exemption.

If the lease starts later, you pay the full property taxProperty tax (porez na nekretnine)simplifiedA yearly local tax per m² of useful floor area on homes not used for permanent living. In Zagreb it's €8 per m² from 1 January 2027 (€5 in 2026).Source: Zakon o lokalnim porezima (NN 115/16 … 152/24), čl. 26., 27. i 49., checked 19 Oct 2026More in the glossary for 2027.

Frequently asked questions