Property transfer tax in Croatia is 3%.
The tax base is normally the value of the property written in the sales-contract.
However, if the sales price in the contract is considerably lower than the market value – the tax office can evaluate the case and decide a taxation that is according to the market-value.
REAL ESTATE TAX REPORT
Real estate transactions are reported to the tax authorities by notaries & courts, within their jurisdiction.
If, however, a transaction is made without being certified by a public notary, the obligation to report such real estate transaction still exists and the responsibility to report rests on the buyer.
If the property transaction is not reported according to the market value of the real estate, the Tax Administration is authorized to determine the sales value of the real estate by assessment.