- Any person who is a Croatian citizen and has domovnica (a proof of Croatian citizenship), passport of identification card as a prove of citizenship can buy property in Croatia under following conditions:

 - Ratification issued by the ministry of foreign affairs and Ministry of legal/administrative affair.

 Ratification are issued to the citizens of those countries which have signed a reciprocity agreement with republic of Croatia, and in some exceptional cases citizens of other countries.

Procedure as follows:

If a foreigner decides to bay a property in Croatia he/she must first draw and sing an act of sale with the seller of the property. It does not have to b verified by the public notary at this faze.

Signed act of sale with other necessary documents must be forwarded to the Ministry of foreign affairs in Zagreb. After Ministry had issued ratification property has to be registered an new owner by submitting the act of sale to the land-registry of a municipal court in authority. Act of sale must also be submitted to tax-office for tax paying purpose.

When a foreigner sells property in Croatia

 Foreign citizens and foreign companies can sell property in Croatia.

Real estate /property taxation in Croatia

Amount of tax to be payed for any property is 5% of the sale price. Tax is defined in accordance with the sale price given in the act of sale and an appraisal done by the commission in authority in the area in which the sale takes place.
Buyer or seller, according to their mutual agreement, will pay tax.

Taxation in case of property swooping

Tax remains the same 5%, but in this case each owner mast pay 5% tax of the value of their newly purchased properties.

Procedures to be followed in tax paying

Buyer must submit the act of sale to the tax office within 30 days upon signing he act of sale. Public notary must do the same.

Buyer is obliged to pay tax within 15 days upon receipt of bill receivable. If tax not payed on time, interest will be added to the amount.

Taxation in case of sale of property in private possession

In this case sale is not subject to taxation unless the sale is made before the expiry of 3 years time-limit or if the property is being sold for a higher price than that it was originally purchased for.
In this case seller must pay 35% income tax on a difference in a price.

Conclusion and verification of the act of sale abroad

Act of sale should be verified in Croatian embassy or consulate if the act of sale is verified by public notary, this verification must be translated to Croatian by appointed court interpreted.

Tax can be payed trough bank translation. The amount of money is convert in Croatian currency Kuna according to the rate of exchange issued by hnb (National Bank of Croatia) on the day of payment.