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SOJOURN TAX

The sojourn tax in the Republic of Croatia must be paid by:

• National and foreign citizens, users of overnight services outside their place of residence in a tourist accommodation facility (hotel, motel, boarding house, camp, tourist apartment, rented room, health resort, mountain chalet, at berth in a nautical tourism port, in rest centres for children and youth...) 
• Owners of a holiday house or flat in a tourist locality and all persons staying in that house/flat 
• Vessel owners staying over night in ports of nautical tourism as well as all other persons staying on the vessel.

The sojourn tax is payable per person and per each overnight stay. The money raised from the sojourn tax is used for the promotion of Croatian tourism and for improving the conditions of the tourists' stay in the given tourist locality. Tourist localities in Croatia are classified in 4 categories (A,B,C,D and noncategorized). The 2010 sojourn tax ranges - per person and per overnight stay - from 7,00 kuna (A category tourist locality) to 4,00 kuna (D category tourist locality). The flat amount of sojourn tax for users of a permanent berth in nautical tourism ports is defined each year by the RC Government.

Exempt from sojourn tax payments are:

• Children up to the age of 12, 
• Blind and deaf persons and physically disabled persons, 
• Participants in school excursions organized by the school institution, 
• Persons referred to treatment to a health resort by a health institution, 
• longtime guests in a tourist locality, deserving for the promotion of tourism, following special tourist board decision, 
• passengers on a passenger vessel in international traffic when the vessel is anchored or berthed in the port, 
• members of the Ministry of the Interior and the Ministry of Defense, when spending the night in an accommodation facility, while on duty, 
• seasonal workers with registered sojourn in the tourist locality, 
• owners of old family houses that they inherited and members of their immediate family (spouse, children, step-children, adopted children, parents and adoption parents) when sojourning in that house.

Children from the age of 12 to 18 years pay sojourn taxes reduced by 50%.