flat rate per bed: the Government proposes a higher minimum in the most developed places
The Government has sent Parliament a proposal to raise the minimum flat rate per bed from 100 to 150 euros in group 1 places, and from 70 to 100 euros in group 2. For now it is a proposal, not an adopted law.
On 10 September 2026, the Government sent Parliament a package of tax changes. It includes a proposal to raise the minimum amount of the flat-rate tax per bed in the most developed tourist places. Important: for now this is a proposal, not an adopted law. If Parliament passes it in this form, according to media reports it would apply from 2027.
what is proposed
The flat rate per bed is set by the city or municipality through a decision of its representative body, but within the range prescribed by the Income Tax Act (Zakon o porezu na dohodak). The range depends on the group the place is placed in according to the tourist development index.
According to the proposal the Government sent to Parliament:
| Group | Current minimum | Minimum under the proposal |
|---|---|---|
| Group 1 | 100 € per bed | 150 € per bed |
| Group 2 | 70 € per bed | 100 € per bed |
For places that don't adopt their own decision, an increase in the amount that then applies is also proposed: in group 1 from 200 to 225 €, and in group 2 from 135 to 150 €.
Places in groups 3 and 4 would not be affected by this change.
what that would mean in euros
Illustrative example (not a real case): you have two apartments with a total of 8 beds in a group 1 place that currently charges the lowest permitted amount of 100 €.
- today: 8 × 100 € = 800 € a year
- under the proposal: 8 × 150 € = 1,200 € a year
That's 400 € more a year, regardless of the number of overnight stays. The flat rate is a fixed cost: it's the same whether the house is full all summer or you had guests for three weeks.
If your place already has a flat rate above the new minimum, nothing would change directly for you.
what to do now
- Follow the parliamentary procedure. The final amounts and the date of application are only known once Parliament passes the law and it is published in the Official Gazette (Narodne novine).
- Check the group and the current decision of your city or municipality. The quickest way to find out is at your local Tax Administration office or the tourist board.
- Leave room for a possible cost in your 2027 price list. If you are in group 1 or 2 with the lowest amount, assume the flat rate could go up.
- Check the number of beds in your decision. The flat rate is calculated per bed, so it matters that the decision matches the actual situation.
We are following the new text and will update the article once the law is passed.