Daily tourist tax
The daily tourist tax depends on the destination and the period of year and is calculated per person and per night. All towns and cities in the Republic of Croatia are grouped into four price categories: A, B, C and D. In the cities and towns of the A category the daily tourist tax is 7.00 kuna in high season, 5.50 kuna in the pre and postseason and 4.50 kuna in the off season. In all cities and towns of the B category the daily tourist tax is 6.00 kuna in high season, 4.50 kuna in the pre and postseason, and 3.50 kuna in off season. Cities and towns of the C category have a daily tourist tax of 5.00 kuna in high season, 3.50 kuna in the pre and postseason, and 2.50 kuna in off season. Cities and towns of D category and other unclassified places have a daily tourist tax of 4.00 kuna in high season, 2.50 kuna in the pre and postseason, and 2.00 kuna in the off season. The duration of high season, pre and postseason varies from county to county.
Tourist tax flat rate
Holders of a berthing facility for the period a year or several years in marinas of the Croatian Adriatic must pay the tourist flat rate tax. The tourist flat rate tax is 400 kuna. The flat rate is paid once a year and covers all stays of the owner and his guests in his domicile marina regardless of the duration of stay. All holders of the Agreement on annual berth must pay the flat rate. Upon each arrival to the marina, the owner or user of the vessel and his guests must register their arrival. While staying outside the domicile marina with which an annual berth contract had been signed, the vessel owner as well as all other persons on board must pay the daily tourist tax for each day of stay in any other marina or nautical center, nautical tourism port, anchorage, moorage, tourist port or other commercial accommodation facility ashore.
Tourist tax for persons chartering a vessel (charter gusets)
Persons using the service of overnight stay on a vessel of nautical tourism (users of charter) pay a tourist tax after each realized night, and the payment is made to the legal or physical person with whom they have contracted the charter of the vessel.