Just as for land-based holidaymakers, there is a State levy for tourists spending their holidays at sea, for the services associated with nautical tourism.

A sailing vessel for nautical tourism is defined as a yacht, small craft or boat which is used commercially to provide tourist services in accordance with current regulations governing such services. The definition includes all vessels longer than 7 metres with built-in berths which are used for leisure, recreation or cruising.

Legal or physical entities who offer overnight accommodation charge the tourist fee together with the payment for the services. For each person spending nights on a chartered boat, the fee is levied either per night, or as a fixed fee.

Boat owners or users are obliged to pay a tourist fee to the Croatian Tourist Board before setting sail. The fee is paid into a special bank account. For details of the payments, please see the Croatia Tourist Board website, where payment can be made online.