{"id":3275,"date":"2017-06-01T14:06:39","date_gmt":"2017-06-01T12:06:39","guid":{"rendered":"https:\/\/www.rijeka.hr\/en\/?page_id=3275"},"modified":"2025-07-15T14:01:47","modified_gmt":"2025-07-15T12:01:47","slug":"monument-annuity","status":"publish","type":"page","link":"https:\/\/www.rijeka.hr\/en\/themes-for-citizens\/utility-rates-and-taxes\/monument-annuity\/","title":{"rendered":"Monument annuity"},"content":{"rendered":"

The rate of the monument annuity amounts to:\u00a00.40 \u20ac and 0.53 \u20ac per sq.m. of the surface of business premises <\/strong>
\n(1st<\/sup> zone \u2013 0.53 \u20ac<\/strong>, 2nd <\/sup>zone \u2013 0.40 \u20ac<\/strong>)<\/p>\n

The monument annuity is a pecuniary and public contribution, laid down by Article 116 of the Act on the Protection and Preservation of Cultural Property (Official Gazette No 145\/24<\/a>), payable by natural persons and legal entities that perform their economic activities in an immobile item of cultural property or in the territory of the cultural and historical complex (the so called \u201cdirect\u201d monument annuity), or legal entities that perform activities laid down by Article 117 a of the Act on the Protection and Preservation of Cultural Property in accordance with the National classification of activities (the so called \u201cindirect\u201d monument annuity).<\/p>\n

In accordance with the Act, the City of Rijeka has passed the Decision on the monument annuity rate whereby laying down the monument annuity rate per sq. m. of useful area of business premises.<\/p>\n

Who are taxpayers?<\/h2>\n

The monument annuity that regards the City of Rijeka as a local self government unit and its business entities is a \u00a0\u201cdirect monument annuity\u201d, unlike the \u201cindirect\u201d monument annuity where obligation is assessed by a competent branch of the Tax Administration.<\/p>\n

Payers of the monument annuity that is payable per square metre of useful area of business premises, which obligation is assessed by the City of Rijeka, are natural persons and legal entities that are payers of income or profit taxes, that carry out economic activities in an immobile item of cultural property or in the territory of the cultural and historical complex. Natural persons and legal entities which in its organisation have business units (any permanent location where they carry out economic activities) that carry out economic activities in an immobile item of cultural property or in the territory of the cultural and historical complex are also liable to paying the monument annuity for every business unit.<\/p>\n

Payment base<\/h2>\n

The payment base of the monument annuity is useful area of business premises located in an immovable item of cultural property or in the territory of the cultural and historical complex. Pursuant to the Act, the monument annuity rate can range monthly from 0.13 to 0.53 \u20ac\u00a0<\/strong>per sq. m. of useful area of business premises located in an immovable item of cultural property or in the territory of the cultural and historical complex.<\/p>\n

The method of using income deriving from the monument annuity<\/h2>\n

Income collected from the monument annuity can be used exclusively to protect and preserve items of cultural property, and is divided in the ratio of 60% in favour of the city in which territory the annuity is collected and 40% in favour of the state budget in order to realise the national programme of protection and preservation of cultural property. Funds deriving from the monument annuity that remain in the city budget may be used exclusively to protect and preserve cultural property.<\/p>\n

Areas subject to payment<\/h2>\n

According to data on the protected immovable items of cultural property and protected cultural and historical complexes in the territory of the city of Rijeka, on the basis of valid records of registered immovable items of cultural property and cultural and historical complexes of the Conservation Department Rijeka, the Administration for the Protection of Cultural Property of the Ministry of Culture of the RC, collected by the City Department of Culture, in the city territory, in addition to individually protected items od property, there are three cultural and historical complexes (Urban complex of the City of Rijeka and cultural and historical complexes of the Kozala Cemetery and the Trsat Cemetery).<\/p>\n

Taking into account the attractiveness of single locations and the profitability of performing economic activities in such locations, a unique rate of the monument annuity for all annuity payers would be unjust because the intensity of economic activity differs from the city territory where the activity is performed.<\/p>\n

Therefore two zones have been defined:<\/p>\n

    \n
  • zone \u2013 part of the downtown area and the most attractive part of Trsat,<\/li>\n
  • zone \u2013 other parts of the city.<\/li>\n<\/ul>\n

    The monument annuity in the 1st<\/sup> zone amounts to 0.53<\/strong>\u00a0\u20ac<\/strong>, while in the 2nd<\/sup> zone it amounts to 0.40<\/strong>\u00a0\u20ac<\/strong>.<\/p>\n

    The person liable to paying the monument annuity that carries out a traditional activity in business premises located in zone 1, shall pay the monument annuity in the amount of 0.40 \u20ac\u00a0<\/strong>monthly per sq. m. of useful area.<\/p>\n","protected":false},"excerpt":{"rendered":"

    The rate of the monument annuity amounts to:\u00a00.40 \u20ac and 0.53 \u20ac per sq.m. of the surface of business premises (1st zone \u2013 0.53 \u20ac, 2nd zone \u2013 0.40 \u20ac) The monument annuity is a pecuniary and public contribution, laid down by Article 116 of the Act on the Protection and Preservation of Cultural Property…<\/p>\n","protected":false},"author":6,"featured_media":0,"parent":74,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_trash_the_other_posts":false,"footnotes":"","_links_to":"","_links_to_target":""},"tags":[],"class_list":["post-3275","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nMonument annuity - City of Rijeka<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rijeka.hr\/en\/themes-for-citizens\/utility-rates-and-taxes\/monument-annuity\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Monument annuity - 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