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:
Consumption tax
https://www.rijeka.hr/en/themes-for-citizens/business-and-investments/taxes-and-charges/taxes/consumption-tax/?noredirect=en_GB
Surtax on Income tax
https://www.rijeka.hr/en/themes-for-citizens/business-and-investments/taxes-and-charges/taxes/surtax-on-income-tax/?noredirect=en_GB
Flat-rate tourist income tax
https://www.rijeka.hr/en/themes-for-citizens/business-and-investments/taxes-and-charges/taxes/flat-rate-tourist-income-tax/?noredirect=en_GB
A consultation with the interested public is underway on the Draft Proposal for the Decision on Amending the Decision on Taxes of the City of Rijeka. If the proposal is adopted, the surtax rate will amount to 13% instead of the previous 14% as of January 1st, 2023. Furthermore, a consultation with the interested public is underway on the draft proposal for the Decision on the amendment of the Decision on the level of flat-tax per bed in the area of the city of Rijeka. If the proposal is adopted, the amount of flat tax per bed from January 1st, 2023. will amount to EUR 60 per year instead of the current HRK 300.
