The taxes of the City of Rijeka are:
Consumption tax – the taxpayer is a legal or natural person who provides food and beverage services in the city area. The consumption tax base is the selling price of beverages at which beverages are sold in hospitality venues, excluding value added tax, and is paid at a rate of 1.5%. The City of Rijeka – Administrative Department of Finance performs tasks related to the determination, recording, supervision, collection and enforcement for the collection of consumption tax.
Income tax – the taxpayer is a natural person who earns income (income from employment, self-employment, property and property rights, capital and other income). The lower income tax rate is 22%, while the higher income tax rate is 32%. The Tax Administration – Regional Office Rijeka, Rijeka Branch Office performs tasks related to the determination, recording, supervision, collection and enforcement for the collection of income tax.
Real estate tax – the taxpayer is any legal or natural person who owns real estate intended for residence in the city of Rijeka that is not used for permanent residence. It is paid annually, in the amount of 5 euros per square meter of usable area of real estate. The City of Rijeka – Administrative Department of Finance performs tasks related to the determination, recording, supervision, collection and enforcement for the collection of real estate tax.
Flat-rate income tax for accommodation and rental activities in tourism – the taxpayer is a private accommodation renter. Flat-rate income tax is paid in the amount of 120 euros per bed in rooms, apartments and holiday homes located in the city of Rijeka. The Tax Administration – Regional Office Rijeka, Rijeka Branch Office performs tasks related to the determination, recording, supervision, collection and enforcement for the collection of Flat-rate tourist income tax.
