SOJOURN TAX FOR 2019

Under the new Sojourn Tax Act, the owner or user of the vessel (yachtsmen) shall pay the sojourn tax for themselves and for all persons staying overnight on that vessel in the flat rate amount if the vessel islonger than 5 m with built-in bunks

The paid flat rate amount covers the stay on board along the entire Croatian coast.

Yachtsmen can pay the flat rate amount of sojourn tax for different time periods at the Harbor Master’s Office or its branch office

Yachtsmen paying the flat rate amount of sojourn tax for the first time shall be issued a vignette and  an invoice for a specific period of time; the second and every next time of payment only an invoice for the new period shall be issued.

The validity of vignette is unlimited for vessels of Croatian nationality or it is conditioned by a change of technical characteristics of vessels representing a prerequisite for payment of sojourn tax.

The vignette must be affixed to a visible place and the invoice proving the payment of sojourn tax must always be on board.

A charter company shall charge the sojourn tax to guests chartering a boat, in the port of departure, for the entire duration of the charter and for all persons on board.

The flat rate amount of sojourn tax is determined according to the length of vessel.

P e r i o d 5-9 m 9-12 m 12-15 m 15-20 m >20 m
up to 8 days 210 kn 350 kn 490 kn 560 kn 700 kn
up to 15 days 360 kn 600 kn 840 kn 960 kn 1.200 kn
up to 30 days 600 kn 1.000 kn 1.400 kn 1.600 kn 2.000 kn
up to 90 days 1.410 kn 2.350 kn 3.290 kn 3.760 kn 4.700 kn
up to 1 year 1.800 kn 3.000 kn 4.200 kn 4.800 kn 6.000 kn