What changed for foreign buyers in Croatia in 2026

For foreign buyers, the changes that matter in Croatia are less about who may buy and more about what it costs to hold a property and how rental income is taxed. This briefing summarises what advisers and press describe, and what agencies should do about it. Dates and details are taken from the sources named; the individual municipalities decide many of the numbers, so a figure for one town is not a figure for another.

A property tax on second homes

A new property tax law is described as having applied from 1 January 2025. It replaced the earlier optional tax on holiday homes with a mandatory tax on properties that are not used as a primary residence. According to Wolf Theiss, both Croatian and foreign individuals and companies that own property are taxpayers, local governments set the rate within a range of EUR 0.60 to EUR 8 per square metre, and the assessment date is 31 March each year. Owners who do not report changes by that date are described as facing fines of EUR 1,000 to EUR 6,000.

Exemptions are described for owner-occupied homes and for homes under long-term lease for ten months or more a year, along with uninhabitable property and some others. A Croatia Week summary gives the same picture. We did not check how individual municipalities set their rates for 2026, so say so to clients and tell them to look at the town's own decision.

Tourist rentals: flat taxes per bed

The same reform is described as requiring local authorities to set an annual flat tax per bed for tourist rentals, in tiers: from EUR 150 to EUR 300 in the most developed areas, down to EUR 20 to EUR 100 in the least developed ones. For an investor who counts on short-term income, this changes the arithmetic, and an agent who quotes yields should include it.

Rental income of foreign owners: more checking

Total Croatia News reported in June 2026 on stricter measures to make sure that income from renting Croatian real estate is taxed whatever the owner's country of residence, with better digital record-keeping and cooperation between institutions. Officials were quoted as saying the aim is equal treatment of domestic and foreign owners. We have not read the legal texts behind the report, so we do not state the rules in detail. The practical message for agencies is that a foreign owner who lets the property should expect it to be visible to the tax authorities and should take tax advice, including on the position in their own country.

Who may buy: unchanged

The sources we read show no change to the basic rule. Citizens and companies of EU member states buy on the same terms as Croatians. Citizens of other countries need ministry consent, with reciprocity as the first test, and some land is restricted. See a local agency's summary. A buyer who lives in the EU on a residence permit but holds a non-EU passport is still a non-EU buyer here.

Euro and payments

Croatia has been in the euro area since 2023, so a euro price is not new, but it is still worth stating every amount in euro in your documents. Cash payments of EUR 10,000 or more are not allowed for registered businesses, and bank transfer is the norm; see the cash-payment rules.

Compliance ahead

Estate agents are already covered by the Croatian AML Act. The EU AML Regulation is described as applying from 10 July 2027, with real-estate professionals as obliged entities across the Union, so a proper client file, including a sanctions check and a record of the source of funds, is the safe default. Treat the exact date as one to check against the text.

What agencies should do now

• Add the property tax and the per-bed tax to every yield illustration, with the municipality named.
• Tell foreign owners who plan to let that rental income is checked, and point them to a tax adviser.
• Keep your reciprocity and consent explainer current and link the ministry's list.
• Ask your clients for citizenship early, since it decides whether consent is needed.
• Keep AML records in one place, with a named owner.

Questions buyers from abroad now ask

• What is the annual tax if I keep the flat empty, and who sets it?
• Can I let it short term, and what will I pay per bed?
• How will my rental income be reported and taxed, here and at home?
• How long does the ministry take if my passport is not from the EU?

If you can answer these four with sources, you are ahead of most of the market.

Working with D.H. Realting

D.H. Realting is a trilingual (Russian, English, Polish) overseas-property platform. We introduce buyers, including expats who live in one country and look at property in another, and we support the process around the deal. Agencies that handle the transaction locally and would like to be introduced to such buyers can contact us through our partners page.

This briefing is informational only and is not legal, tax or investment advice. Figures and rules are indicative, come from the sources named, and change over time; confirm them with a local lawyer or notary before you rely on them.