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The Republic of Croatia has a unified tax rate of 4 - 6% for
all types of real estate and respective transactions.
The tax is defined based on the price of the real estate
in the sales contract and the value estimate by the
authorized tax authority in charge for the area in which
the real estate is located. According to the Law, tax on
purchase of real estate is paid by the customer or the
seller on behalf of the customer, if the parties agree
upon this.
After conclusion of the sales contract the customer is
obliged to register the purchase at the authorized tax
authority within 30 days from the day of conclusion of
the contract. Public notaries do also submit one copy of
the sales contract to the tax authorities. The customer
is obliged to pay respective real estate purchase tax
within 15 days from the day of reception of the decision
received from the tax authorities on the exact tax
amount. If this tax is not paid within this term,
interests on arrears are charged for every day of
delayed payment.
The tax is to be paid by bank or post office money
transfer. The amount is converted into Kuna at the
middle exchange rate by the National bank of Croatia at
the day of payment.
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