In short: on top of the property price, a buyer in Croatia typically pays around 5-8% in additional costs: the real estate transfer tax (3%), the agency commission (2-3% + VAT), the notary (around 40 €) and the land registry fee (around 40 €). For new builds bought from a developer, the price already includes 25% VAT instead of the 3% transfer tax, so the extra costs usually stay below 1%.
Who pays what - an overview
- Real estate transfer tax (property transfer tax) - 3%: paid by the buyer, on the market value of the property. The Tax Administration issues the assessment after the purchase, and the tax is due within 15 days of its delivery.
- VAT - 25% (new builds from VAT-registered sellers only): already included in the listed price. The transfer tax and VAT are never charged together - it is always one or the other.
- Agency commission - 2-3% + VAT: since 7 July 2026 the agent may only charge commission to the party that signed a brokerage agreement with them - the buyer pays it only if they signed such an agreement.
- Notary - around 40 €: certification of signatures on the purchase contract, depending on the number of signatures and copies. Note that the notary's role in Croatia is narrower than in many countries - the contract itself is usually drafted by a lawyer. If you buy with a mortgage, the contract additionally needs notarial solemnization, priced by the loan amount.
- Land registry entry - around 40 €: the court fee for registering ownership.
- Lawyer: drafting the contract alone typically runs 0.5-1% of the property value, while full legal support (title, encumbrance and documentation checks) is around 1-1.5% - agreed as a flat fee or a percentage; some agencies include it in their commission.
- Energy certificate: the seller's cost - it does not burden the buyer.
Example: a 200,000 € apartment (resale, bought through an agency)
- Apartment price: 200,000 €
- Real estate transfer tax (3%): 6,000 €
- Agency commission (2% + VAT): 5,000 €
- Notary and land registry: around 80 €
- Total: around 211,080 €, or roughly 5.5% on top of the price
If the agency commission includes the lawyer and the registration fees (with some agencies it does), the amount above is final. If not, add the lawyer's fee.
New builds: different math
When buying a new build from a VAT-registered developer, a different regime applies:
- the listed price already contains 25% VAT - the 3% transfer tax is not charged;
- buying directly from the developer often means no agency commission;
- only the fixed costs remain: notary, land registry and possibly a lawyer.
That is why a new build from a developer typically costs less than 1% extra on top of the listed price.
Tax refund for first-time buyers
Croatian citizens under 45 who buy their first residential property to solve their own housing needs (with a contract signed after 1 January 2025) can claim a refund of 100% of the paid transfer tax, or up to 50% of the VAT on a new build. The application is filed with APN (the state real estate agency) within 24 months of signing the contract, and registered residence at the property's address is required. For five years after the payout, the property must not be sold or rented out and the residence must not be deregistered - otherwise the support is repaid with interest.
What foreign buyers should know
- A personal identification number (OIB) is mandatory for the purchase and the land registry entry - any Tax Administration office issues it free of charge.
- Citizens of the EU, the EEA (Iceland, Liechtenstein, Norway) and Switzerland buy under the same conditions as Croatian citizens - since 1 July 2023 this includes agricultural land.
- Citizens of other countries need consent from the Ministry of Justice based on reciprocity - the procedure can take months, so buying through a Croatian company is a common alternative. Under a 2025 amendment, citizens of OECD member states (for example the USA, the UK and Canada) will be treated the same as EU citizens once Croatia joins the OECD, which is expected during 2026 - except for agricultural land and protected areas.
- A buyer who does not understand Croatian needs a court interpreter at the notary; the cost follows the interpreter's tariff and depends on the duration of the certification.
Frequently asked questions
Do I pay both the transfer tax and VAT?
No, never both. Resale properties and purchases from private individuals: 3% transfer tax. New builds from a VAT-registered developer: 25% VAT, already included in the price.
Who reports the purchase to the Tax Administration?
After certifying the signatures, the notary delivers the contract to the Tax Administration ex officio - the buyer does not have to report anything and simply waits for the tax assessment.
How much should I budget on top of the price?
Resale through an agency: roughly 5-8%. A new build from a developer: usually below 1%.
Is the agency commission part of the tax base?
No - the 3% tax is calculated on the market value of the property, without the commission.
What does the seller pay?
Their share of the agency commission, the energy certificate, and possibly income tax on the gain if they sell within three years of acquiring the property - with exceptions, for example if they lived in it.
Sources: Real Estate Transfer Tax Act (zakon.hr), Croatian Tax Administration (porezna-uprava.gov.hr), APN (apn.hr), Ministry of Justice and Public Administration (mpudt.gov.hr), gov.hr.