Apartment categorisation and co-owner consent in Croatia

Who issues the rješenje in Split

Permits for Split are issued by the county's Department of Tourism, Maritime Affairs and Transport. You can apply through the eTurizam system, by email or at the county's registry office, and an appeal goes to the Ministry of Tourism and Sport.

The number of beds in the rješenje is the basis for the flat-rate tax, a fixed yearly amount per bed, and for the tourist tax, which is paid for every bed, main and extra alike.

What decides the stars

Each unit is categorised on its own, so two apartments in the same house can have a different number of stars. The conditions for every type and category are set by the Pravilnik, the rulebook on classifying and categorising private accommodation.

Co-owner consent for a flat in a building

Short-term letting means stays of less than 30 days. The consent of the co-owners and neighbours must be written and given in advance, and it is also a condition for the rješenje.

Consent is given for at least five years and binds future owners. It can be withdrawn if the house rules are broken three or more times within two years. The co-owners may also agree that a flat let short-term pays a reserve-fund contribution (pričuva) twice as high as the other flats.

Getting the rješenje

1. For a flat in a building, first collect the written consents of the co-owners and the adjoining neighbours.
2. Check the property against the Pravilnik's conditions for the type and category you want, and put right whatever is missing.
3. Apply to the county, and ask the department beforehand which attachments it needs.
4. Within 8 days of the rješenje being issued, register with the Tax Administration on form RPO. If you meet the conditions for the flat rate, the Tax Administration sets it in a decision of its own.
5. In the year of your first rješenje, pay the tourist board membership fee in one go by 31 December, and file form TZ-2 within 15 days of the rješenje becoming enforceable.
6. Register every guest in eVisitor within 24 hours of arrival and deregister them within 24 hours of departure, as the eVisitor guide explains.

Temporary permits and the proposed new law

Temporary permits were issued to hosts whose property is going through legalisation, and new applications for them are no longer accepted.

The Government has proposed a new Hospitality Act under which the county would re-check the category of private accommodation on its own initiative every ten years, and unpaid tourist tax would stand in the way of a new rješenje. Parliament accepted the bill at first reading on 3 July 2026, and it is not yet law. If it is passed, it would enter into force on 1 January 2027.