Flat-rate rental tax per bed in Split for 2026

Who may pay the flat rate

The Tax Administration (Porezna uprava) sets the flat rate in a decision. You may pay it if all of these apply:

• you hold a permit for private accommodation (rješenje o odobrenju) issued by the county (see our guide to categorisation)
• you let your own house, flat, rooms or beds
• you let up to 10 rooms (20 beds)
• you are not VAT-registered on the rental income
• you do not keep business books

How much the flat rate is in Split in 2026

Split is in tourism-development category I, for which the law sets a band of €100 to €300 per bed. Within it, the City of Split has set its amounts by zone.

Your zone follows your property's address. The street list in the official table is incomplete, so check your zone in the City of Split's decision or with the Tax Administration. In 2026 the flat rate in Split is:

• the old town (Zone I): €250 per bed
• the other city districts (Zone II): €150 per bed
• Stobreč, Kamen, Slatine, Žrnovnica, Srinjine and Gornje and Donje Sitno (Zones III and IV): €100 per bed

How it is worked out and when it is paid

Your yearly flat rate is the number of beds in your permit times the amount per bed for your zone. You pay it in instalments by the end of each quarter. Since 1 January 2025 it has been paid to the town or municipality where the property is, even if you live elsewhere.

If you are just starting, the order is:

1. The county issues your permit (rješenje o odobrenju), which also states the number of beds.
2. Within 8 days of the permit being issued, you register with your local Tax Administration office (form RPO).
3. The Tax Administration issues its decision on your yearly flat rate, and from then on you pay the instalments.

What is proposed for 2027

The amounts for 2027 have not been published yet. The City can change them by 15 December, for the following year, and until it does, the current amounts apply.

The Government proposes that from 1 January 2027 the floor be €150 per bed in category I and €100 per bed in category II. Parliament accepted the bill at first reading on 25 September 2026, but there has been no second reading, so it is not law yet.

Obligations alongside the flat rate

Alongside the flat rate you have these obligations, each with its own deadline:

• The tourist tax (turistička pristojba) in Split is €70 per bed a year, for main and extra beds alike, and the county has set €70 per bed for 2027. It is paid in one go by 31 July or in instalments due 31 July, 31 August and 30 September. The payment slips are in eVisitor.
• The tourist board fee (turistička članarina) is €5.97 per bed a year, and 50% less for an extra bed. It is based on your highest bed count in the previous year and due on the tourist tax dates. If you received your permit for the first time this year, you pay it in one go by 31 December.
• Form TZ-2 for the fee goes to the Tax Administration through ePorezna, its online service, by 15 January, for the previous year. If you received your permit for the first time this year, the deadline is 15 days from the permit becoming enforceable.
• Property tax (porez na nekretnine) has applied since 1 January 2025. Neither tourist letting nor the flat rate exempts you from it, and in Split in 2026 it is €5.00 per m² of usable floor area a year.
• Each guest invoice is issued in at least two copies and entered in the turnover record (Evidencija o prometu) at the end of each day. Fiscalisation does not apply to flat-rate hosts outside the VAT system.

If you live abroad

These rules apply to hosts who are Croatian tax residents. The Tax Administration has separate guidance for non-residents, so check with an accountant what applies to you.