The tax rate on holiday homes: HRK 15 per sq. m. annually
The tax on holiday homes is payable annually, in the amount of HRK 15.00 per sq. m. of the useful area of a holiday home in the entire territory of the city.
The term holiday home shall mean any building or its part or a flat used temporarily or seasonally. A farm building that is used for storing agricultural machinery, tools and other equipment shall not be considered a holiday home.
Pursuant to the Law, the tax on holiday homes shall not be paid for holiday homes that cannot be used due to war destructions and natural disasters (floods, fire, earthquakes) and as long as such buildings accommodate exiles and refugees, and for resorts owned by local and regional self-government units that are used to accommodate children aged up to 15.
The tax declaration is to be submitted by all payers liable to pay the tax on holiday homes where in regard to the existing official records held by the City of Rijeka – Department of Finance, the situation has not changed as regards the useful area or the owner has not changed, and by new owners of holiday homes until 31 March of the year for which the tax on holiday homes is being assessed.
The taxpayer shall submit to the City of Rijeka – Department of Finance, a proof of any modification that influences the assessment of the tax liability, within 15 days after the modification has occurred.
For tax assessment, collection, claims, renewal processes, statutes of limitations, enforcement procedures and any other procedural acts, the provisions of the General Tax Act (Official Gazette No. 115/16) shall apply.
The tax on holiday homes has been determined by the Local Taxes Act ("Official Gazette" No 115/16) and the Decision on the taxes of the City of Rijeka (Official Gazette No 34/17 and the Official Gazette of the City of Rijeka No 03/17).
In the event of a failure to submit a declaration with information necessary to assess a tax, fines are predicted for a violation in an amount ranging from HRK 2,000.00 to 25,000.00, in accordance with Article 56 of the Local Taxes Act.