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Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.

Factsheet for measure HR-2020-14/582 Updated – measures in Croatia

Writing off all renters' income tax liability for the second quarter 2020 in the tourism industry

Iznajmljivačima se otpisuje obveza poreza na dohodak za drugi kvartal 2020

Country Croatia , applies nationwide
Time period Temporary, 01 April 2020 – 30 June 2020
Context COVID-19
Type Legislations or other statutory regulations
Category Supporting businesses to stay afloat
– Direct subsidies (full or partial) or damage compensation
Author Predrag Bejakovic (IJF)
Measure added 14 April 2020 (updated 11 November 2021)

Background information

As part of the announced aid measures to the economy, the government has allowed renters to request a deferral of income tax lump sums for the first quarter 2020. However, the question remains what will happen to the second quarter 2020, since it is likely that there will be no tourists and therefore still no income. Renters demanded writing off tax lump sums for the second quarter 2020. The Tax Administration has announced that it is writing off all renters' income tax liability for the second quarter 2020. Otherwise, they would be required to pay lump sum tax for the second quarter by 30 June 2020. Furthermore, no write-off requests will be required or submitted.

This measure is aimed at renters who have lost their guests in the situation of a coronavirus pandemic, as well as the entire tourism sector, and therefore without income. The situation is still unknown for the summer months, but renters hope if there would not be tourists and revenues that the Tax Administration will implement the similar measure.

Content of measure

In 2019, around 600,000 beds in private rental apartment and houses have been offered to tourists. According to the current tax rules adopted, the owners pay between HRK 150 and 1,500 (€20-200) per bed in annual taxes. The amount is determined by the Assembly of the municipality. If the Assembly does not define the amount, it is paid HRK 750 (€100) per bed annually. The total amount paid to the budgets of local government units, towns and municipalities, amounted to about HRK 140 million annually.

The amount of the flat-rate tax may not be less than HRK 150,00, nor more than HRK 1,500. If the representative body does not decide on the amount of the lump-sum tax (per bed/accommodation unit in the campsite/accommodation unit in the Robinson tourism facility), the lump-sum tax is set at HRK 750 representative body of the local self-government unit.


The following updates to this measure have been made after it came into effect.

07 October 2021

This measure was temporary but in any case was a positive support from the Government and the Tax Administration.

Use of measure

Not yet known at this stage. Rough calculations show that each of about 100,000 individual owners paid to the budget HRK 1,400 (€185) a year on average.

Target groups

Workers Businesses Citizens
Does not apply to workers Sector specific set of companies
Does not apply to citizens

Actors and funding

Actors Funding
National government
Local / regional government
No special funding required

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role No involvement No involvement
Form Not applicable Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

  • No involvement
  • Main level of involvement: Unknown


Due to the nature of the measures, social partners were not involved.

Views and reactions

Social partners fully support all measures which are significant in aid to persons which are seriously exposed to the consequences of the COVID-19 pandemic.

Sectors and occupations

    • Economic area Sector (NACE level 2)
      I - Accommodation And Food Service Activities I55 Accommodation

This case is not occupation-specific.


  • 30 March 2020: Iznajmljivač stanova, soba i postelja putnicima i turistima i organizator kampova i/ili kamp-odmorišta te smještajnih jedinica u objektima za robinzonski smještaj (
  • 12 April 2020: Otpisuje se paušal svim iznajmljivačima, nije potrebno ispunjavati ni slati nikakve zahtjeve (


Eurofound (2020), Writing off all renters' income tax liability for the second quarter 2020 in the tourism industry, measure HR-2020-14/582 (measures in Croatia), EU PolicyWatch, Dublin,


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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.