tourist membership fee for hosts: how much per bed and form TZ 2 by 15 January

Hosts in households often mix up three separate obligations: the flat-rate income tax, the tourist tax and the tourist membership fee (turistička članarina). Each has its own rules for calculation and payment. The membership fee comes with form TZ 2, whose regular annual submission deadline is 15 January. The next such deadline is 15 January 2027.

what the membership fee is and who pays it

The membership fee to the tourist board is paid by everyone who earns income from tourism. For hosts in households and on family farms (OPG), the law doesn't calculate the fee by income, but prescribes an annual flat-rate amount per bed (Art. 11 of the Act on Membership Fees in Tourist Boards, Zakon o članarinama u turističkim zajednicama). If you keep business books, you pay under the general rules, not the flat rate.

what are the amounts?

The annual flat-rate amounts are prescribed by an ordinance at national level. Cities and municipalities don't set them themselves. Amounts under the ordinance of the Ministry of Tourism and Sport (NN 148/22):

For extra beds, the fee is reduced by 50%. The published instructions for filling in form TZ 2 for household accommodation state an amount of €2.99 per extra bed. If the accommodation facility is in an assisted area, meaning in a municipality or city in development groups I to IV, the fee is reduced by a further 20%. This reduction comes from state regulations, not from the decision of an individual municipality or city. What matters is the place where the activity is carried out, not just the host's place of residence.

how it is calculated

For existing hosts, the highest number of beds, that is, the highest accommodation capacity they had in the previous year, is used, as determined by the decision approving the provision of hospitality services. The law prescribes that the number of beds and the capacity are determined from eVisitor data, so it's important that this data matches your decision.

The membership fee is therefore not calculated on the number of overnight stays achieved or actual occupancy, but on the prescribed capacity. For people who obtain a decision for the first time during the year, the capacity from that decision applies.

Example (illustrative): an apartment with 6 main beds and 2 extra beds in a household. 6 × €5.97 = €35.82, plus 2 × €2.985 = €5.97. A total of €41.79 a year. In an assisted area it would be about €33.43.

Be careful not to mix this up with the other two flat rates. The tourist tax flat rate is governed by a separate law, and the flat-rate income tax per bed is set by your city or municipality, as we wrote in the article on the flat rate per bed.

The calculation of the membership fee in eVisitor is for information only. The Tax Administration is responsible for recording, calculating and collecting it, so the final amount owed should be checked in its records.

when is the membership fee paid?

The annual flat-rate membership fee can be paid: - in one go by 31 July of the current year, or - in three equal instalments due on 31 July, 31 August and 30 September.

People who obtain a decision approving the provision of hospitality services for the first time during the year pay the fee for that year in one go by 31 December. These deadlines are prescribed by Article 11 of the Act on Membership Fees in Tourist Boards.

when and how is form tz 2 submitted?

The regular annual deadline for submitting form TZ 2 is 15 January. The form is submitted electronically through the ePorezna system.

When filling it in, it's especially important to distinguish the year for which the form is submitted from the year the data is taken from. According to the published instructions for 2026, the form was submitted from 1 to 15 January 2026 for the period from 1 January to 31 December 2026, while the data on the highest number of beds and income received related to 2025. Income from the previous year is entered in row 17, but it is not the basis for calculating the flat-rate fee per bed.

Although Article 13, paragraph 4 of the Act contains the wording "for the previous year", those operational instructions distinguish the year of the form from the previous year to which the data relates. That is why, when submitting by 15 January 2027, you should check the current Tax Administration instructions for 2027 and choose the appropriate accounting period.

what applies to new hosts?

New hosts submit form TZ 2 within 15 days of the decision approving the provision of hospitality services becoming enforceable. The law ties the deadline to enforceability (izvršnost), not to the decision becoming final (pravomoćnost).

what to do

1. Check how many main beds and extra beds your decision states and whether that matches the situation in eVisitor.
2. Check whether your municipality or city is in an assisted area, because of the 20% reduction.
3. Put 15 January in your calendar for form TZ 2.
4. If you changed capacity this year or have only just received a decision, check which number of beds is used for the calculation. In connection with decisions, also follow the registration number from 2027.
5. Keep proof of payments with your other rental documents.

If you don't feel like copying guests into eVisitor by hand in the middle of the season, see how to connect eVisitor in Livvi.