The taxes of the City of Rijeka are:
- Consumption tax – the taxpayer is a legal or private company who provides catering services in the city. The basis of the consumption tax is the selling price of the drinks at which the drinks are sold in the restaurant, without value added tax and is paid at a rate of 1.5%. The City of Rijeka – Department of Finance of the City Administration performs tasks related to determination, recording, monitoring, collection and enforcement for the purpose of collection of consumption tax.
- Surtax on income tax – the payer is a subject or person who is liable for income tax and has a residence or usual place of residence in the city. The basis of the income tax surcharge is the income tax, which is paid at a rate of 14% on the basis. Tasks related to determination, recording, monitoring, collection and enforcement for the purpose of collection of income tax surcharge are performed by the Tax Administration – Rijeka Regional Office, Rijeka Branch.
- Flat-rate income tax for tourist accommodation and rental activities – a private lessor of the accommodation is liable. Flat-rate income tax is paid in the amount of HRK 300 per bed in rooms, apartments and holiday homes located in the area of the city of Rijeka. Tasks related to determination, recording, monitoring, collection and enforcement for the purpose of collection of income tax surcharge are performed by the Tax Administration – Rijeka Regional Office, Rijeka Branch.
Relevant sources with more information:
