REAL ESTATE TRANSFER TAX

THE TAXPAYER

The person or entity acquiring the real estate.

THE TAX BASE

The market value of the real estate at the moment of the acquisition, that is the price of the real estate that is obtained or that might be obtained on the market at the moment of the acquisition. During the acquisition of real estate with compensation the basis for real estate transfer tax is the total amount of the compensation for the transferred ownership of the real estate.
 

TAX RATE

5%

TAX REGULATIONS

The Real Estate Transfer Tax Law, (official gazette of RC Narodne novine no. 69/97, 153/02),

General Tax Law, (official gazette of RC Narodne novine no. 127/00., 86/01., 150/02.),

Law concerning Areas of Special National Concern (revised wording) (official gazette of RC Narodne novine no. 26/03) ,

Law concerning Socially Encouraged Housing Construction, (official gazette of RC Narodne novine no.109/2001).