Obligations that citizen renters are required to settle during the business year

As a citizen renter of accommodation in Brela, it is important that you are familiar with the payment obligations you must settle during the business year. There are four key categories: tourist tax, income tax, tourist board membership fee, and VAT on agency commission (only in the event that you collaborate with online travel agencies).

1. Tourist tax
What is paid: annual lump-sum amount of tourist tax per bed.
Amount for the year 2026: €50.00 per bed, including basic and extra beds listed in the categorization.

Deadlines and method of payment:
One-time payment: by July 31 of the current year.
In three installments: first installment by July 31, second by August 31, and the third by September 30 of the current year.

Payment slips: you can print them yourself via the eVisitor system, which generates them automatically. If you are unable to print the payment slips yourself, you can request them at the TZO Brela office.

Payment details:
IBAN: HR2110010051707704744
Model: HR67
Recipient: Turistička pristojba u Općini Brela (Tourist tax in the Municipality of Brela)

Poziv na broj (Reference number): OIB of the renter to whom the categorization is issued
Opis plaćanja (Description of payment): Turistička pristojba (tourist tax) - year

2. Tourist Board membership fee
What is paid: annual lump-sum amount of the membership fee to the Tourist Board.
Amount:

• €5.97 per main bed.
• €2.99 (50% reduced amount) for extra beds listed in the categorization.

Deadlines and method of payment:
One-time payment: by July 31 of the current year.
In three equal installments: with payment due dates: July 31, August 31, and September 30 of the current year.
Payment slips: these are located in the eVisitor system, and you can also request them at the TZO Brela office.

Payment details:
IBAN: HR8010010051707727156
Model: HR67
Recipient: Članarina TZ (Membership fee TZ)
Poziv na broj (Reference number): OIB of the renter to whom the categorization is issued
Opis plaćanja (Description of payment): Članarina TZ (Membership fee TZ) – [year]

Note: Supervision of membership fee payments is carried out by the Tax Administration.

3. Annual lump-sum income tax
What is paid: annual lump-sum income tax, the amount of which is determined by the Tax Administration.
Amount for the area of the Municipality of Brela: €100.00 per main bed.
Decision (Rješenje): The tax decision is issued and delivered by the competent branch of the regional office of the Tax Administration.

4. VAT on agency commission (for collaboration with online agencies)
What is paid: If you generate income through online travel agencies (OTA channels), you are obliged to calculate and pay Croatian VAT on the agency commission.
VAT rate: 25%
Payment deadline: by the 20th of the month for the previous month.
Note: You can complete and submit the VAT (PDV) and VAT-S (PDV-S) forms yourself via the ePorezna system or by hiring an accountant.