THE PAYMENT OF TOURIST TAX FOR OWNERS OF HOLIDAY HOUSES AND FLATS
According to the Tourist Tax Act (OG 35/95; 41/95; 52/95; 64/00; 42/05; 68/07 and 152/08) owners of holiday houses and flats, and persons staying in these houses or flats, must pay tourist tax in a tourist settlement.
A holiday house or flat is considered to be any building or flat that is used seasonally or temporarily.
The owner of the holiday house or flat pays tourist tax in the tourist settlement when they stay in the house or flat in the tourist settlement between the 1st June and the 1st September. The owner and members of close family pay tourist tax at a rate reduced by 70 %. These prices are only relevant to citizens of the Republic of Croatia and foreign citizens of states which are parties to the European Economic Space Agreement.
|A – BAŠKA||2,40 HRK|
|C – JURANDVOR||1,65 HRK|
|D – BATOMALJ, DRAGA BAŠĆANSKA||1,35 HRK|
Owners of the holiday house or flat staying in the tourist settlement between the 1st June and the 1st September can pay the tourist tax at a flat rate, both for themselves and members of close family, at the following rates. This is only for citizens of the Republic of Croatia and foreign citizens of states which are parties to the European Economic Space Agreement. This Act considers the members of close family of the owners of holiday houses or flat to be their spouses, children, step-sons, adoptees, parents and adopters.
|CLASS||1 and 2 members (per person)||3 and every consecutive person (per person)|
|A – BAŠKA||60,00 HRK||25,00 HRK|
|C – JURANDVOR||40,00 HRK||15,00 HRK|
|D – BATOMALJ, DRAGA BAŠĆANSKA||30,00 HRK||12,00 HRK|
The flat rate amount of the tourist tax can be paid up to the 15th July of the current year into the bank account of the Tourist Association Baška (after the 15th June daily rates of the tourist tax apply) or paid directly at the Tourist Information Centre – TIC Tourist Association of Baška. Persons must be registered at the same address:
TIC Tourist Association of Baška, Kralja Zvonimira 114, Baška.
00385 51 856 817
00385 51 856 544
CITIZENS WHO ARE REGISTERED FOR OFFERING ACCOMMODATION SERVICES IN THEIR OWN HOUSEHOLDS
The Parliament of the Republic of Croatia made a decision about the ACT ON AMENDMENTS TO THE TOURIST TAX ACT (OG 42/ 01. 04. 2005), which regulates the payment of tourist tax in annual flat rate amounts. All private renters of rooms and apartments, who are registered to provide accommodation services in their households in accordance with the regulations that regulate tourist services, will pay tourist tax at an annual flat rate amount. An annual flat rate amount of tourist tax will be paid for each bed in the household (excluding additional beds) according to the confirmed amount. This depends on the class of the tourist settlement and the relevant weighting:
|Class of Tourist Settlement||Weighting||Amount in HRK|
|D – BATOMALJ, DRAGA BAŠĆANSKA||0,50||150,00|
Citizens in households are obliged to pay the annual flat rate amount of the tourist tax into the bank account of the Tourist Association of the municipality, town or village (HR9110010051700804747; with the reference number 67-OIB) before the 31st of July of the current year. They can also pay it in three rates, where the final rate must be paid before the 30th September of the current year. Renters who have a capacity of up to 4 beds in two rooms, or one apartment, and whose rooms are occupied for less than 40 days a year can choose whether to pay the tourist tax at a flat rate or per night, as they have done until now (only for Batomalj and Draga Bašćanska). The Government of the Republic of Croatia confirms the rate of the tourist tax as suggested by the Ministry in charge of tourism.
The rate of the tourist tax for the Baška area (class A) was decided by the Town Council of the Municipality of Baška as suggested by the tourist council of the Tourist Association of the Municipality of Baška. It calculated this by following the average occupancy rate in private accommodation, which is more than 40 days and in accordance with the Act.
TOURIST BOARD MEMEBERSHIP FEE
Pursuant to the Law on Tourist Board Membership Fees (OG 152/08; 88/2010; 110/15 – came into force on 01. 01. 2016) and the special Rulebook (OG 119/09), persons rendering services of accommodation in their households are obligated to pay the membership fee to the tourist board.
Payment is to be effectuated in favour of:
Membership fee is paid according to the class of tourist location determined pursuant to the Rulebook on Amendments on Declaration of Tourist Municipalities and Towns and Classification of Locations into Tourist Classes (OG 61/10, 19 May 2010) according to the following rates:
Data from the Records of Transactions is used as the basis for calculation of the total turnover which is then multiplied by the above rate.
Example of calculation of the amount to be paid:
Total amount of transactions on the account: 80.000,00 HRK.
80.000,00 x 0.16150 % (Baška) = 12.920 / 100 = 129,20 kn