Skip to content

Beta · The site is new and we're improving it every day.

For landlords

Rental income tax calculator

Enter the monthly rent and see how much income tax you pay a year, step by step. Add the size to compare it with the empty-flat property tax from 2027.

To compare with the 2027 property tax.

Income tax on the rent€705.60a year · about €58.80 a month
  1. €700 × 12rent for the year= €8,400
  2. €8,400 − 30 %tax base: a flat 30% for costs comes off= €5,880
  3. €5,880 × 12 %income tax at 12%= €705.60

Of €8,400 in rent, €7,694.40 is left after income tax.

Save as image

An estimate by the tax authority's rules, not tax advice. The exact amount is on your tax decision.

How we calculate it

For long-term letting of a flat, income tax is charged at 12% on the rent after a flat 30% cost allowance. That's 8.4% of the total rent. It's a final tax: the tax authority sets it by decision and it isn't part of your annual tax return.

What else to know

The same tax across Croatia, no surtax since 2024

The 12% rate is set by the Income Tax Act and is the same in Zagreb, Split and everywhere in Croatia: cities can't change it. The local surtax (prirez) hasn't been charged since 1 January 2024. Until the end of 2023 the rate was 10% plus surtax; from 2024 it is 12% without it. The tax goes to the city or municipality where the flat is.

Reporting within 8 days: the start, a change and the end of a lease

You hand the lease, any change to it and its termination to the Tax Administration office for your own place of residence within 8 days of signing, the change or the termination. You report the start of letting on form RPO, and attach the lease or the termination to the RPO through ePorezna (Zahtjevi), in person or by post; it isn't accepted by email. If a notary certified the signature on the lease or solemnised it, the notary sends it to the Tax Administration within 30 days instead of you.

When it's paid: monthly, by assessment

The Tax Administration sets the tax in an assessment (rješenje), and it's paid monthly, by the last day of each month for that month. It's a final tax: this rent doesn't go on the annual tax return and no personal allowance applies to it.

When a lease ends or the tenant doesn't pay

When a lease ends, report the termination to the Tax Administration within 8 days, like any other change. We found no official position on whether tax is due on rent the tenant didn't pay, or whether utilities, the building reserve or a deposit the tenant pays you on top of the rent count as taxable rent. Ask your local tax office about your case.

Schematic closed and open windows with a plant.Schematic closed and open windows with a plant.
Schematic closed and open windows with a plant.

Letting to the state or a company

Rent paid by the state (APN) is taxed the same way: 12% on 70% of what you receive. When the tenant is a company, you still pay the tax under your assessment; the company doesn't withhold it, and pays the rent into your account. For rent the state pays for displaced people from Ukraine we found no official opinion of the Tax Administration; the law sets no specific exemption for it.

Several flats: the €60,000 threshold

If your total rental receipts in a year exceed €60,000 (the VAT registration threshold), the income is assessed from business books, as self-employment income; the number of flats alone doesn't change that. Letting a flat to live in is exempt from VAT. Once your income is assessed as self-employment income, you can ask to pay corporate income tax instead (10%, or 18% with revenue of €1,000,000 or more); the statement is due by the end of the year for the next one and binds you for three years.

A landlord living abroad

A landlord living abroad pays income tax on a flat in Croatia under the same rules. A double tax treaty may provide otherwise, so check the one for your country.

Questions people ask

How much is the tax on renting out a flat in Croatia?

12 % of the rent after a 30 % cost allowance, so 8.4 % of the total rent. At €700 a month that's €705.60 a year.

How is income tax on a long-term let paid?

Porezna uprava (the tax authority) assesses it by decision, based on the lease you filed with the office for your place of residence within 8 days of the lease being made or the let starting, or that the notary who certified or solemnised it sent. You pay monthly, by the last day of each month for that month, and it stays out of the annual tax return.

Is surtax (prirez) charged on rent?

No. The surtax hasn't been charged since 1 January 2024. Until the end of 2023 the rate was 10% plus surtax; from 2024 it is 12% without it.

Is rental income tax the same in Zagreb and Split?

Yes. The 12% rate on 70% of the rent is set by law and is the same across Croatia. A city can't change it; the tax goes to the city or municipality where the flat is.

Do I have to report the lease?

Yes. You hand the lease, any change and its termination to the Tax Administration within 8 days, with form RPO, through ePorezna, in person or by post. If a notary certified the signature on the lease or solemnised it, the notary sends it for you.

Is rent paid by the state (APN) taxed?

Yes, for a lease to APN: it's taxed the same way, 12% on 70% of what you receive. For state payments for displaced people from Ukraine we found no official opinion of the Tax Administration.

Do utilities count as taxable rent?

We found no official position of the Tax Administration on utilities, the building reserve or a deposit the tenant pays the landlord on top of the rent. The Tax Administration call centre (0800 1001) gives general information; for your own case, ask your local tax office.

How much is Zagreb's empty-flat tax from 2027?

From 2027, Zagreb's property tax is €8 per m² of useful floor area a year. A flat let for at least 10 months of the year, with the lease reported and the tenant's residence registered, is exempt.

Sources

This is information, not tax advice. For your own case, ask the tax authority.