How to report a rental to the Tax Administration

One filing, a 8-day deadline, and tax you then pay monthly against a decision.

In short: the deadline is 8 days from the start of the rental, the filing is called Obrazac RPO, and if a notary certified the contract they file it for you. The tax is then paid monthly, against a decision.

• Does this even apply to me?

  If you earn rent from a parking space, yes. The Tax Administration names one exception: rent does not count as earned when you let the property to a spouse, a blood relative in the direct line or in the collateral line to the second degree, a relative by marriage to the same degree, an adoptive parent, an adoptee, a guardian, a person under guardianship, or a person living in the same household as you. The full list is on their page.

• Do I have to report it if I let the space for only a few days?

  The obligation does not depend on how long the rental lasts or how much it is, but on income having been earned. The same holds if you have no written contract: the Tax Administration states that rent counts as earned even when the space was handed over with no document at all. For how this works in your case, ask your local office.

• How much work is this?

  For most people, one form and one attachment. If you sign the contract at a notary, your part is done before it starts. If not, you file it yourself, through ePorezna, in person, or by post. You do not calculate the tax. The Tax Administration works it out and sends it to you in a decision.

• What if a notary certified the contract?

  Then you file nothing. If the notary certifies your signature, confirms the contract (solemnises it) or draws it up as a notarial deed, they must send a copy to the Tax Administration electronically within 30 days. That counts as the filing having been made.

• By when do I have to report the rental?

  The deadline is 8 days and runs from the day you started earning the income, so from the start of the rental. The filing is called „Prijava u registar poreznih obveznika (Obrazac RPO)” and goes to the Tax Administration office for your place of residence. The rental contract goes with it, as an attachment.

• How is the filing submitted?

  The Tax Administration names three channels: the ePorezna system, going to your local office in person, and post. Contracts are not accepted by email. They say so explicitly.

  In ePorezna the filing sits under „ZAHTJEVI”. Before sending, fill in the rental start date in the „Iznajmljivanje nekretnina, pokretnina i imovinskih prava” part on page 3 of the form. That request needs a NIAS sign-in with a credential of significant security level (2), and there are no administrative fees.

• What happens after I file?

  You get a decision. Tax on rental income is paid against the Tax Administration's decision, so you do not work the amount out; it arrives calculated, together with the payment details. After that it is paid by the last day of the month for the current month, at a rate of 12%. What that comes to on a typical Zagreb rent, worked to the cent, is on the tax page.

  Tax on renting out a parking space: rates and calculation

• Can I declare a lower rent than the real one?

  We would not go down that road. The Tax Administration is empowered to assess the market rent, based on prices where the property is located.

• Do I have to report it when the rental ends?

  Yes, and the deadline is the same. Those 8 days apply to any change in facts relevant to taxation, including terminating the contract. It is submitted the same way as the filing, and in ePorezna you fill in the end date in the same part of the form.

• Can I send the contract by email?

  No. The Tax Administration states explicitly that email is not a route for submitting a rental contract or a termination. It goes as an attachment through ePorezna, in person, or by post.

• Does Parkly file anything on my behalf?

  No. Parkly is a listings site: the rent does not pass through us, we do not calculate or file tax in your name, and we do not report your rentals to the tax authorities. Filing and payment are yours.

• Does this apply only to a parking space?

  No. The procedure the Tax Administration describes covers renting and leasing property in general, so it applies equally to a flat, a garage and a parking space. The amount of tax depends on the rent, not on what you are letting.

• Why are some things not covered here?

  Because we could not find them on the Tax Administration's pages or on gov.hr, and we do not guess. Three specifically: the payment details (account, model and reference number, which come in the decision), how long the decision takes, and a link to a PDF of the RPO form, in ePorezna it is filled in directly, and the only PDF versions we found sit in an archive.

  For those three, and for any case not described here (a trade, a company, letting to tourists, several properties), your local office is the authority.

  Find your Tax Administration office