Private landlords in Croatia face two important changes from 2027: the Tax Administration (Porezna uprava) is to register landlords automatically, and in the most developed tourist areas the minimum flat-rate tax per bed is going up. The island of Krk is directly affected. Here is what is planned, what it may cost and what you should do now.

Key facts at a glance

• On 5 November 2026 the government sent the final draft amending the Income Tax Act (Zakon o porezu na dohodak) to the Croatian Parliament (Sabor). The changes are to apply from 2027.
• The Tax Administration is to register and deregister landlords automatically based on official data.
• The minimum flat-rate tax per bed rises from 100 to 150 euros in category I and from 70 to 100 euros in category II.
• On Krk, five of the seven municipalities are in category I, while Vrbnik and Dobrinj are in category II.
• Nothing has been adopted yet: until the law is passed, the current rules apply.

What exactly is planned?

The changes are part of the 2027 tax package. The draft has been before the Sabor since early November and still has to be adopted and published in the Official Gazette (Narodne novine). Only then will the final details be known. Until then, landlords should follow the current rules.

At the same time, Parliament is debating a new Hospitality Act (Zakon o ugostiteljskoj djelatnosti). Among other things, it introduces a separate registration number for every accommodation unit advertised online. More on this below.

The Tax Administration registers landlords automatically

Today, private landlords have to report the start of their activity to the Tax Administration themselves and register as taxpayers. In future, public authorities are to exchange their data with the Tax Administration automatically. The Tax Administration could then enter landlords in the taxpayer register ex officio and remove them again, without a separate application.

This is meant to simplify paperwork, especially when you start or stop renting. Important: according to the reports, this does not mean that all obligations disappear. Changes will most likely still have to be reported and the required documents submitted. The details will be set out in the final law and its implementing rules.

Higher minimum flat-rate tax per bed: the new figures

Private landlords in Croatia pay an annual flat-rate income tax per bed (or per pitch in a campsite). Each town and municipality sets the exact amount itself, within legal ranges that depend on the tourism development index. The draft raises the lower limits in the two highest categories:

The reports mention no changes to the upper limits (currently 300 euros in category I and 200 euros in category II) or to categories III and IV. The amount “without local decision” applies automatically if a municipality does not adopt its own decision.

Example: an apartment with 6 beds in a category I town that currently charges the minimum of 100 euros pays 600 euros a year. With the new minimum of 150 euros it would be 900 euros, i.e. 300 euros more. Where the municipality already charges 150 euros or more, the new lower limit changes nothing.

According to media reports, associations of small landlords criticise that a fixed flat rate per bed takes neither occupancy nor actual income into account. This would hit landlords with lower prices hardest and could push prices up next season.

What does this mean for landlords on Krk?

The town of Krk and the municipalities of Baška, Omišalj, Malinska-Dubašnica and Punat belong to category I. Vrbnik and Dobrinj are in category II. According to the Tax Administration’s official table, these flat rates per bed apply in 2026, unchanged from 2025:

Almost everywhere on Krk the flat rate is exactly at today’s minimum or just above it. If the draft is adopted as it stands, most landlords on Krk should expect a higher flat rate: with 4 beds, for example, 600 instead of 400 euros a year in category I, or 400 instead of 280 euros in category II. How the municipalities will handle the transition is still open.

In Malinska-Dubašnica, 105 euros apply in Malinska, Porat, Radići, Bogovići, Milčetići, Zidarići, Turčić and Vantačići, and 100 euros in all other settlements. The Tax Administration publishes the full table for all of Croatia on its website (link in the sources). Municipalities must adopt their decisions for the following year by 15 December.

In addition: a registration number for every unit

According to Tourism Minister Tonči Glavina, the new Hospitality Act, which is before Parliament at the same time, introduces a single registration system for landlords. Every unit advertised on online platforms will need its own registration number. Hotels and campsites are exempt. The background is the EU Regulation on short-term rentals (EU) 2024/1028, which has applied since 20 May 2026.

In future, checks are to be carried out not only by the State Inspectorate but also by customs and municipal wardens. Significantly higher fines are planned for unregistered renting. You can find background on the new number in our article Croatia landlord ID: what Krk hosts need to know.

What landlords should do now

• Don’t rush: until the law is adopted, the current rules apply.
• Watch your municipality’s decision: check by mid-December which flat rate your municipality sets for 2027.
• Adjust your budget: plan for at least 150 euros per bed in 2027 (category I) or 100 euros (category II).
• Keep your data up to date: if the Tax Administration works with official data in future, the number of beds in your permit, in eVisitor and in your tax assessment should match.
• Keep reporting changes: more or fewer beds must still be reported as before, unless the rules change.

Do you rent out on Krk and would rather not deal with taxes, eVisitor and registration yourself? Our team helps with property care, bookings and administration in German, English and Croatian. Write to us at info@krk-info.eu or see how we automate processes for landlords in Croatia.

Note: this article summarises media reports and official information (as of 13 November 2026) and is not tax advice. Only the law published in the Official Gazette and the tax assessment issued by your tax office are binding.

Sources

• Poslovni.hr: Mijenjaju se pravila za iznajmljivače, Porezna će ih automatski evidentirati, nekima raste porez (original report)
• Index.hr: Država želi stati na kraj ilegalnom iznajmljivanju apartmana (draft of 5 Nov 2026, registration number, inspections)
• Morski.hr: Mijenjaju se pravila za iznajmljivače (9 Nov 2026)
• Mega-media.hr: Oštriji nadzor, obvezni registracijski brojevi i viši porezi (12 Nov 2026)
• DuList: Privatne iznajmljivače čekaju promjene
• Porezna uprava: Oporezivanje djelatnosti iznajmljivanja smještaja turistima (ranges, table of flat rates 2026) · Pausal_web_2026.xlsx
• Novi list: flat rates per bed in the Krk municipalities (4.2.2025)
• Town of Krk: explanatory note on the flat-rate tax decision (categories of the Krk municipalities)
• EUR-Lex: Regulation (EU) 2024/1028 on data relating to short-term rentals