The Tourist Membership Fee
|Persons providing catering services in the household or on the family farm are exempt for 2021, payment of half of the annual lump sum tourist membership fee for the main bed and accommodation unit in the camp and camp-rest area and according to the capacity of the Robinson accommodation facility, which is used to provide accommodation services in accordance with a special regulation governing the performance of catering activities.|
Payment of the annual lump sum of the tourist membership fee for extra beds is exempt in full.
The amounts below are the full amounts of the tourist tax, without exemption from payment
In accordance with the recent Law on the Tourism Membership Fee, passed on January 1st 2020, the following are the annual charges for the various types of tourist accommodation.
The Directive lays down the amount payable for each bed in a rental room, apartment or holiday home; for every unit in a camp-site; and for properties offering ‘Robinson accommodation’. The fee is paid by individuals offering tourist facilities in their properties or on family-owned agricultural land. The Directive also sets out the style and content of the Tourist Board application form which has to be submitted by natural or legal persons (private or business individuals) in the tourism industry.
Tourism industry operators have to submit a form (Obrazac TZ 2) to their registered Tax Office by January 1st of the current year, giving the details of the basis on which their membership fee was calculated for the previous year.
The level of the annual membership fee is prepared according to information in the eVisitor system, and the actual amount is laid down in the Directive.
The 2021 rates
(Note: the fee is halved in the case of foldaway spare beds)
|Accommodation in a private property– per bed||Accommodation on family-owned land– per bed|
|Annual fee (in kunas)||45,00||30,00|
|Accommodation on campsites of all kinds and ‘Robinson accommodation’– per unit Accommodation on family-owned land||Accommodation on family-owned land on campsites of all kinds and ‘Robinson accommodation’|
|Annual fee (in kunas)||80,00||60,00|