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Sojourn Tax

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The funds raised by collecting the Sojourn Tax are used for the purpose of promoting Croatian tourism and enhancing the conditions of visitors’ stay in a tourist destination.
The Sojourn Tax is paid per every realized overnight. As far as paying the Sojourn Tax is concerned, the same conditions apply to both domestic and foreign residents.

In the Republic of Croatia, the following persons are subject to payment of the Sojourn Tax:

- persons who use accommodation services in an accommodation facility providing accommodation and food services in a tourist municipality or town in which they do not have residence,
- passengers who stay overnight at a nautical tourism vessel (charter or cruise boats),
- persons who provide accommodation services in a homestay or a country homestay arrangement,
- owners of a holiday house or apartment in a tourist municipality or town, which is not an accommodation facility, for themselves and for all persons staying overnight in that house or apartment,
- owners of vessels which are not nautical tourism vessels, for themselves and for all persons staying overnight on that vessel for tourist purposes.

The following persons are exempt from payment of the Sojourn Tax:

- children up to twelve years of age,
- persons with a physical disability of 70 % and above, and one escort,
- users of school package holidays (package holidays) approved by the school institution,
- seasonal workers,
- members of the immediate family of the citizens of a tourist municipality or town,
- passengers on a passenger boat in international sea traffic while the boat is berthed in a port,
- owners of holiday houses and their family members, if the holiday house is an original old family house inherited from the bequeathing party whose last residence was in that tourist municipality or town, when they stay overnight in that house,
- persons who use the service of overnight stay within a social welfare program,
- students and pupils who do not have residence in the municipality or town in which they attend school.

The following persons shall be subject to paying the Sojourn Tax reduced by 50 %:

- persons between 12 and 18 years of age,
- persons of up to 29 years of age who are members of international youth associations, when using overnight stay services in youth accommodation facilities which are part of the IYHF, an international network of youth facilities.

Sojourn Tax Rate

The Sojourn Tax rate depends on the tourist category of the location where overnight accommodation is provided and the period of the season. The tourist locations in Croatia are classified in four categories: A, B, C and D and other unclassified locations.
During the main tourism season of 2012, the Sojourn Tax rate, determined on the basis of a Decree passed by the Croatian Government, amounted to (per person, per day):

In A category tourist locations – HRK 7.00
In B category tourist locations – HRK 6.00
In C category tourist locations – HRK 5.00
In D category tourist locations – HRK 4.00

In other, unclassified tourist locations, the Sojourn Tax is paid as in the case of D category tourist locations.
The Sojourn Tax rates applicable in the pre- and post-season periods are also determined on the basis of a Decree passed by the Croatian Government.

The Sojourn Tax payable by citizens offering accommodation and food services in a homestay or country homestay arrangement:

The Sojourn Tax payable by citizens providing accommodation and food services in a homestay or country homestay arrangement is charged per bed and camping unit and, depending on the tourist location category and the coefficient applied, amounts to: HRK 300.00 (A category, coefficient 1.00), HRK 255.00 (B category, coefficient 0.85), HRK 210.00 (C category, coefficient 1.00) and HRK 150.00 (D category and other unclassified locations, coefficient 0.50).

Lump-sum payment of the Sojourn Tax applicable to holiday home and apartment owners:

An owner of a holiday home or apartment may make a lump sum payment of the Sojourn Tax for himself and his immediate family members in the amount determined by the Croatian Government:

In A category tourist locations, the lump sum is HRK 60.00 for two members (per person) and HRK 25.00 for each additional member (per person),
In B category tourist locations, the lump sum is HRK 45.00 for two members (per person) and HRK 20.00 for each additional member (per person),
In C category tourist locations, the lump sum is HRK 40.00 for two members (per person) and HRK 15.00 for each additional member (per person),
In D category tourist locations, the lump sum is HRK 30.00 for two members (per person) and HRK 12.00 for each additional member (per person).

Lump-sum payment of the Sojourn Tax applicable to the users of permanent berths at a nautical tourism port:

The annual lump sum payable by the users of a permanent berth at a nautical tourism port depends on the length of the boat and the duration of stay of the persons aboard the same, and is determined each year on the basis of a Decree passed by the Croatian Government.

More info:
The 2012 Decree Determining the Sojourn Tax Rates: 
http://narodne-novine.nn.hr/clanci/sluzbeni/2011_10_119_2315.html
 
The 2013 Decree Determining the Sojourn Tax Rates:
http://narodne-novine.nn.hr/clanci/sluzbeni/2012_06_70_1671.html

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